What is Form IR6072?
Form IR6072 claims the Hong Kong salaries tax deduction for home loan interest on the home you own and live in, and — if you have elected personal assessment — the deduction for interest paid to produce rental income from a property. One form covers one property for one year of assessment.
The form covers the situations that make home loan interest tricky: your share as a joint owner, a nomination by a spouse who has no taxable income, a home used as your residence for only part of the year, a re-mortgaged loan, and — new in the 11/2025 edition — the election for the additional deduction ceiling if you or your spouse live with a child born on or after 25 October 2023.
FileIt walks you through each item, checks that the shares and amounts add up and that the re-mortgage periods fall within the year, and prints your answers into the IRD's own PDF. You print it, sign it (your spouse signs too when they nominate you or elect for the additional ceiling) and send it to the IRD yourself.
- Who fills it
- A Hong Kong taxpayer who owns their home with a mortgage, or a spouse nominated by the owner
- Ceiling
- $100,000 a year basic; from 2024/25 an additional $20,000 ceiling can be elected (GovHK)
- Years
- Home loan interest can be deducted for up to 20 years of assessment, not necessarily consecutive
- Sent to
- Commissioner of Inland Revenue, G.P.O. Box 132, Hong Kong — or fax 2877 1232, or the e-mail address on the IRD's forms page
- Edition
- IR6072(e) (11/2025), 2 pages
- Signatures
- You, and your spouse if they nominate you or elect for the additional ceiling
Who needs to fill out Form IR6072?
- Home owners in Hong Kong paying interest on a loan used to buy the home they live in.
- Joint owners, who each claim their share of the interest.
- A spouse nominated by an owner-spouse who had no salary income, rental income or profits chargeable to tax in the year.
- Owners who re-mortgaged their home during or before the year.
- Parents living with a child born on or after 25 October 2023 who pay more interest than the basic ceiling.
- Taxpayers under personal assessment claiming interest paid to earn rental income from a let property.
When to use Form IR6072
- When you didn't claim the deduction in your Tax Return – Individuals for that year, or need to add a property or change your claim.
- One form per property per year of assessment (1 April to 31 March).
- From 2024/25, when you want to elect for the additional deduction ceiling for a newborn child.
What you need before you start
- Your IRD file number, if you have one.
- The property's full address and your share of ownership as shown in the Land Registry.
- The lender's annual statement of interest paid in the year.
- If your spouse nominates you: their share of ownership and of the interest.
- If there is a re-mortgage: the new lender, the new loan amount and interest, the redemption date and balance of the old loan and its interest, with the periods each covers.
- For the additional ceiling: the child's name and date of birth.
What’s on Form IR6072
The 2025 edition has 2 pages. FileIt asks for it in 7 parts, and it is signed by Taxpayer and Spouse:
- Your claimTaxpayer
- The property — items 1 to 4Taxpayer
- Item 5 — interest to produce rental incomeTaxpayer
- Item 6 — home loan interestTaxpayer
- Item 6(d) — additional deduction ceiling (child born on or after 25 October 2023)Taxpayer
- Item 7 — interest on a re-mortgaged loanTaxpayer
- Declaration and signaturesTaxpayer
How to fill out Form IR6072, step by step
1 Claim for and year of assessment
Tick home loan interest, interest to produce rental income, or both if the property was let for part of the year and your home for the rest. Choose the year of assessment.
2 Items 1 to 4: the property
The location, whether a loan was obtained to buy it secured by a mortgage or charge, whether a re-mortgaged loan is involved (if so, item 7 on page 2 must be completed), and your share of ownership per the Land Registry. You must be the registered owner, unless your spouse nominates you.
3 Item 5: rental income interest
Only under personal assessment: your share of the interest paid to produce the rental income.
4 Item 6: home loan interest
The total home loan interest paid and your share of it; whether your spouse nominates you (with their share of ownership and of the interest); and whether the property was your residence for the full year.
5 Item 6(d): the additional ceiling
If you and/or your spouse lived in Hong Kong with a child born on or after 25 October 2023 for a continuous period of at least 6 months (or give details of other cases), each of you can elect to use the additional deduction ceiling. Give the child's name and date of birth. It applies from 2024/25.
6 Item 7: re-mortgaged loan
The lending institution, the loan amount, the interest paid in the year and the period it covers; the redemption date and balance of the previous mortgage loan, and its interest in the year and period.
7 Declaration
Sign with your name in block letters, a daytime phone number and the date. Your spouse signs too if they nominated you under item 6(b)(i) or elected under item 6(d)(ii).
Common mistakes to avoid
- Claiming the whole interest as a joint owner — your share follows your share of ownership.
- Claiming for a property that isn't your principal place of residence.
- A nomination without the nominating spouse's signature.
- Forgetting item 7 when item 3 is Yes.
- Electing for the additional ceiling for a child born before 25 October 2023, or for a year before 2024/25.
- Throwing away the interest receipts — you don't attach them, but the IRD can ask for them.
After you fill it out
Print the form and sign it (with your spouse where needed). The IRD's forms page says forms can be submitted by e-mail, post, fax or in person unless stated otherwise, and lists [email protected] for IR6072; the form gives G.P.O. Box 132, Hong Kong and fax 2877 1232.
GovHK advises keeping the receipts for interest paid for 6 years after the end of the year of assessment in which they were paid.
The IRD tells you your deduction status after it allows a deduction; FileIt keeps your filed PDF in the vault for the following years.
Fill out Form IR6072 online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 37 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Inland Revenue Department (IRD), Hong Kong form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form IR6072 now — it’s freeForm IR6072: frequently asked questions
What is Form IR6072?
The Inland Revenue Department's 'Claim for Deduction for Home Loan Interest / Interest Payments to Produce Rental Income from Property', a two-page form for one property and one year of assessment.
How much home loan interest can I deduct?
GovHK gives a basic ceiling of $100,000 a year and, from 2024/25, an additional $20,000 ceiling if you elect for it and meet the newborn-child conditions, for up to 20 years of assessment in total.
My wife has no income. Can I claim the interest she paid?
Yes, if she is entitled to the deduction and had no salary income, rental income or profits chargeable to tax, she can nominate you. Nominations are made year by year and she signs the form.
Do I attach the bank statement?
No. You keep the receipts and produce them if the IRD selects your case for review.
Is FileIt free for IR6072?
Yes. Filling official forms is available on every FileIt account, including the free plan. You sign and send the form yourself.
Official sources
- Blank form (PDF), published by Inland Revenue Department (IRD), Hong Kong: https://www.ird.gov.hk/eng/pdf/ir6072e.pdf
- Official instructions and guidance: https://www.gov.hk/en/residents/taxes/salaries/allowances/deductions/homeloan.htm
- Edition shown on this page: IR6072(e) (11/2025) (checked 2026-09-28).
FileIt is not affiliated with or endorsed by Inland Revenue Department (IRD), Hong Kong or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.