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New Tax Deduction for Domestic Rents 2022


The Inland Revenue (Amendment) (Tax Deductions for Domestic Rents) Ordinance 2022 (“the Amendment Ordinance”) was enacted on 30 June 2022 to provide a tax deduction for domestic rental expenses incurred by individual taxpayers, subject to fulfilment of certain conditions.

The Amendment Ordinance, which aims at easing the tax burden for individuals who do not own any domestic property, is applicable to any year of assessment commencing on or after 1 April 2022 (i.e. the year of assessment 2022/23 and onwards).


For further enquiries, please feel free to contact your usual PKF tax executives, or reach out to our Tax Manager Jeffrey Lau ( or Tax Partner Henry Fung (

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