A Guide to eTAX in Hong Kong

If you earn income, own property, or run a business in Hong Kong, chances are you’ll need to deal with the Inland Revenue Department (IRD) at some point. The easiest way to do that? Through eTAX in Hong Kong, the IRD’s official online platform for managing tax obligations.

This guide explains how eTAX works, who can use it, how to register, file returns, and stay compliant. It’s designed for individuals, property owners, and companies seeking a clear overview.

What is eTAX in Hong Kong?

eTAX is the official online system provided by the IRD for handling tax-related matters without the need for paper forms or in-person visits.

Through eTAX, you can manage tax obligations related to:

• Salaries Tax
• Profits Tax (for sole proprietors)
• Property Tax
• Personal Assessment

Services Available Through eTAX

All of these services are available through your eTAX account, which is protected by IRD’s secure system. 

In short, eTAX in HK is a full-service platform designed to make tax compliance easier, faster, and fully digital for individuals, property owners, and businesses.

Benefits of Using eTAX in Hong Kong

Managing taxes doesn’t have to mean long waits, piles of paper, or multiple trips to government offices. With an eTAX account, individuals and businesses in Hong Kong can enjoy a faster, more convenient, and secure way to handle tax matters.

Here are some key benefits of using eTAX:

• Receive timely alerts – Get digital notifications when it’s time to file returns or make payments, so you don’t miss important deadlines.
• Track your tax status – Check if you’ve missed a return or payment and get an instant estimate of your Salaries Tax.
• Access records anytime – View past filings, assessments, and payment history all in one place.
• Make changes easily – Submit amendment requests or apply for a holdover of provisional tax directly through your account.
• Update details and make enquiries – Change your personal or business information and send enquiries securely online.
• Manage essential tasks – Stamp property documents, apply for business registration, and more without visiting the IRD in person.
• Go paperless – Say goodbye to stacks of paperwork; everything from tax returns to notices is delivered in electronic format.
• Stay protected – eTAX runs on a secure platform designed to prevent unauthorized access and safeguard your personal data.

Whether you're an individual taxpayer or a business owner, eTAX simplifies your tax compliance and keeps everything organized, digital, and secure.

Who Can Use eTAX in Hong Kong?

eTAX is available to anyone with a Taxpayer Identification Number (TIN) reporting or filing obligations under Hong Kong tax law. Eligibility covers a wide range of users beyond just employees and business owners.

1. Individual Taxpayers

This includes:

• Salaried employees with chargeable income
• Freelancers or sole proprietors earning business income
• Directors receiving director’s fees
• Property owners receiving rental income

2. Employers and Companies

Eligible users also include:

• Companies required to file Employer’s Returns (IR56 forms)
• Entities with obligations to report remuneration or pensions
• Businesses managing registration renewals or updates

3. Other Taxpayers

You can also use eTAX if you:

• Are submitting formal objections or amendment requests
• Are applying for tax relief or refunds
• Communicate with the Inland Revenue Department (IRD) through digital channels

How to Register for eTAX in Hong Kong 

If you’re eligible to use eTAX, the next step is to register for an account. The process is done entirely online through the Inland Revenue Department’s official platform.

Below is a step-by-step guide to help you set up your eTAX account, from accessing the portal to completing registration and saving your login details.

Step 1: Go to the eTAX Registration Page

Visit the official eTAX login and registration page provided by IRD. On this page, you will see three main options:

• Login for users who already have a TIN and password
• View Services to browse available eTAX functions
• Apply for eTAX Password for new users

For new users who have not registered before, click on "Apply for eTAX Password" to begin the account registration process.

Step 2: Choose a Login Method

On the login page, you will see multiple options for accessing or registering your eTAX account. You can log in or register using one of the following methods:

1. Login with iAM Smart – If you are already using the iAM Smart app, you can log in without entering your TIN or password.
2. Login with Digital Certificate – This method is for users who have a valid personal digital certificate issued by a recognized certification authority.
3. Login with TIN and eTAX Password / Access Code – For most users, this is the standard method. Your TIN is shown on your tax return or assessment notice. If you're a new user, click “Apply for Access Code” under the registration section.

If you have forgotten your TIN or password, click the “Forgot TIN/Password” link. The system will guide you through recovering your login details.

New users who have not received a password or access code must first apply to get it by post. This code is needed to complete your initial registration.

Once you receive the access code, you can return to this page to proceed with the registration.

Step 3: Begin the Registration Process

After logging in with your TIN and access code, you will be taken to the eTAX registration screen.

This page confirms that it is your first time logging in. You will be guided through five registration steps:

1. Read and accept the Terms and Conditions
2. Create your TIN and password
3. Set up your account profile
4. Confirm the entered information
5. Receive an acknowledgment of successful registration

Click the “Continue” button to start with the first step. The process takes only a few minutes to complete.

Step 4: Read and Accept the Terms and Conditions

Before proceeding, you must read the Terms and Conditions for Use of eTAX Services issued by the IRD.

This section outlines your rights and responsibilities as an eTAX user. It also explains how IRD delivers services through GovHK and iAM Smart.

Read all terms carefully. Once you accept them, you confirm that the information you provide will be accurate and that you agree to comply with IRD’s rules for using the platform.

Click "Yes, I accept" after you have reviewed and agreed to the terms.

In this step, you will set your Taxpayer Identification Number (TIN) and create a password for your eTAX account.

You can choose your own TIN using 8 to 16 characters. It must be alphanumeric (letters and numbers). Alternatively, you can keep the one automatically assigned by the system.

Next, create a password that is 8 to 10 characters long. It must include both letters and numbers and is case sensitive.

Re-enter the password to confirm, then click "Continue" to proceed. This TIN and password will be used every time you log into your eTAX account.

Step 5: Create Your TIN and Password

In this step, you will set your Taxpayer Identification Number (TIN) and create a password for your eTAX account.

You can choose your own TIN using 8 to 16 characters. It must be alphanumeric (letters and numbers). Alternatively, you can keep the one automatically assigned by the system.

Next, create a password that is 8 to 10 characters long. It must include both letters and numbers and is case sensitive.

Re-enter the password to confirm, then click "Continue" to proceed. This TIN and password will be used every time you log into your eTAX account.

Step 6: Set Your Communication Preferences

In this step, you will choose how you want to receive notices and tax-related documents from the Inland Revenue Department (IRD).

You can choose to receive documents electronically instead of by post. This includes:

• Notices related to filing your tax return
• Assessment and tax payment documents

Select the first option if you prefer digital delivery through your eTAX account.

You can also opt in to receive email reminders when new messages or documents are available. Provide your valid email address, daytime contact number, and mobile number.

Once done, click “Continue” to proceed.

Step 7: Confirm Your Account Details

You will now see a summary of all the information you’ve entered, including:

• Your newly created TIN
• Email address
• Contact numbers
• Preferred communication language
• Notification preferences for tax return and assessment documents

Review all the details carefully. If you need to correct anything, click the "Change" button next to the relevant field. Once everything is accurate, click "Confirm" to proceed.

Step 8: Save the Acknowledgement Page

After confirming, the system will display an acknowledgement page showing your:

• Transaction reference number
• Date and time of registration
• Final account profile including TIN and contact details

This page confirms that your eTAX account has been successfully registered.

Save or print this page for your own records. You can now access your eTAX account immediately using your TIN and password.

How to File Tax Returns Online Using eTAX

Once your eTAX account is activated, you can log in and file your individual tax return (Form BIR60) online. This option is available for the assessment years 2021/22, 2022/23, and 2023/24.

Filing online is faster and offers more flexibility than submitting a paper form.

You can file your tax return online only if you meet all the following conditions:

• You are not claiming a full or partial exemption on your salaries income
• Your sole proprietorship, if any, has total income not exceeding HKD 2 million for the year
• You have no deemed profits assessed under sections 20AE, 20AF, 20AX, or 20AY of the Inland Revenue Ordinance
• You have not received an advance tax ruling from the IRD for the same year
• You are not applying for double taxation relief under section 49(1) or 49(1A)

Step 1: Read the Initial Notices

You will first be shown a summary of important information, terms, and notes. These explain the scope of the return and your responsibilities as a taxpayer.

Step 2: Complete the Required Sections

You will then be guided through the return, section by section. This includes:

• Your personal information and contact details
• Any updates or notifications required
• Your income under Salaries Tax
• Property income, if applicable
• Claimable deductions such as allowances or elderly care expenses
• Claims for dependent parents or grandparents
• Any supplementary details needed by the IRD

You can stop and save at any point, then return later to continue.

Step 3: Review and Sign

Before finalising, the system lets you review a simulated version of your return.

You can also calculate your estimated Salaries Tax liability based on the data entered.

To submit, you must sign the return using one of the following:

• eTAX Password
• MyGovHK login
• A recognised digital certificate
• iAM Smart or iAM Smart+ credentials

If you are filing a joint assessment with your spouse, both parties will need to sign using an accepted method.

Step 4: Confirmation

Once your return is submitted, a digital acknowledgment will be displayed. It includes a summary of your submission and your estimated tax amount, if calculated.

You should save or print the confirmation for your records. You can also access it anytime through your eTAX account.

What’s New in eTAX for 2025

The IRD has rolled out several updates to improve how users interact with the eTAX portal in 2025.

Avoid These Frequent Mistakes When Using eTAX

Using eTAX is convenient, but small errors can lead to delays, penalties, or incorrect assessments. Below are common mistakes taxpayers make and how to avoid them.

1. Missing the Filing Deadline

Many assume e-filing gives unlimited time, but deadlines still apply. While online filing usually grants a one-month extension, missing that window can still result in penalties.

2. Incorrect Income Reporting

Errors in salary, rental, or business income are one of the most common issues. This happens when figures from employer forms or bank records are entered incorrectly.

3. Claiming Deductions Without Proof

Deductions like donations, MPF contributions, or dependent allowances must be supported with documents. If IRD requests proof and you don’t have it, your claim may be rejected.

Tip: Use the eTAX deduction record feature to store receipts and supporting files in advance.

4. Not Updating Your Personal or Business Details

Outdated email addresses, contact numbers, or business particulars can cause missed notifications or rejected filings.

5. Filing the Wrong Tax Form

Some taxpayers file as individuals when they should include sole proprietorship income, or choose Personal Assessment incorrectly.

How Air Corporate Can Help You With eTAX in Hong Kong

Handling tax matters in Hong Kong can be complex, especially for startups and overseas founders. Air Corporate makes it simple and stress-free.

• Seamless Setup – We take care of your eTAX registration and access code request.
• Accurate Filing – Our accountants prepare and file your Salaries Tax, Profits Tax, and Employer’s Returns in full compliance with IRD requirements.
• End-to-End Compliance – From audit-ready financials to online tax filings, we manage the entire process for you.
• Tailored Support – Whether you’re applying for offshore tax exemption or need help understanding your obligations, we offer solutions that fit your business.

With over 1,000 entrepreneurs served, we make tax compliance in Hong Kong easier, so you can focus on growing your business.

Conclusion

eTAX in HK makes tax filing faster, safer, and fully online. You get extra time to file, access to pre-filled data, and secure record-keeping—all in one place.

Register early to avoid delays. Need help setting up or filing? Air Corporate offers full support for individuals and businesses.