Hong Kong Rates and Government Rent for July–September 2026: Payment Due 31 July
Hong Kong rates and Government rent for July–September 2026 are due by 31 July. Review the HK$500 rates concession cap, payment methods and late surcharges.
The Rating and Valuation Department has issued demands for rates and/or Government rent for the July–September 2026 quarter. Payment must be made by 31 July 2026.
What should businesses check?
- Rates concession: the demand reflects the concession for this quarter, capped at HK$500 for each rateable tenement. Unused concession cannot offset rates due for another quarter.
- Government rent: there is no concession for Government rent.
- Demand not received: non-receipt or late receipt does not change the payment deadline. Payers should contact the Rating and Valuation Department if a demand has not arrived.
- Autopay: the amount will be debited on 31 July. Ensure sufficient funds remain in the bank account until settlement.
- Other payment methods: FPS, PPS, Internet banking, ATM, e-Cheque/e-Cashier Order, cheque by post, post offices and designated convenience stores are among the stated options.
What happens if payment is late?
A 5% surcharge will be imposed for late payment. A further 10% surcharge will be levied on the unpaid amount, including the initial surcharge, if it remains unpaid six months after the deadline.
Businesses with offices, shops, warehouses or other rateable premises should reconcile the demand with their property records, confirm the payment arrangement and retain the demand and payment evidence for accounting records.
Source: https://www.info.gov.hk/gia/general/202607/10/P2026070800704.htm
This article provides general information only and does not constitute accounting, tax, legal or investment advice. Businesses should check the official demand and seek professional advice for their circumstances.