Inland Revenue Department (IRD), Hong Kong Edition IR6823 (11/2024) 1 page

Form IR6823 — Claim for Deduction for Domestic Rents

The Inland Revenue Department's claim for the rent you pay on your home under a stamped tenancy — up to two tenancies a year.

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Form IR6823 · Claim for Deduction for Domestic Rents
The official Inland Revenue Department (IRD), Hong Kong form, edition IR6823 (11/2024) — blank
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Form IR6823 (2024) Claim for Deduction for Domestic Rents — page 1 of 1
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Fill this form online Blank PDF from Inland Revenue Department (IRD), Hong Kong

What is Form IR6823?

Since the year of assessment 2022/23, Hong Kong taxpayers under salaries tax or personal assessment can deduct rent paid on their home. Form IR6823 is the claim: the property's location, the part of the tenancy within the year, the number of tenants, whether you and your spouse are tenants, and the rent claimed, for up to two properties.

The tenancy must be in writing, for the exclusive use of domestic premises in Hong Kong that are your principal place of residence, and stamped under the Stamp Duty Ordinance. No deduction is allowed if you or your spouse own domestic property in Hong Kong, live in public rental housing, have housing provided or refunded by an employer, or rent from an associate. The basic deduction is at most $100,000 a year, shared among co-tenants and reduced for part of a year. From 2024/25 you can also elect for an additional ceiling if you live with a child born on or after 25 October 2023.

FileIt asks the questions in plain language, checks that the tenancy dates fall within the year of assessment, and prints your answers into the IRD's own bilingual PDF. You print, sign (with your spouse if they elect) and send it yourself.

Who fills it
A tenant (or a tenant's spouse) renting their home in Hong Kong under a stamped tenancy
From
Year of assessment 2022/23; additional ceiling election from 2024/25
Basic ceiling
$100,000 a year, reduced for co-tenants and part-year tenancies (IRD)
Properties per form
Two
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
IR6823 (11/2024), 1 page, Chinese and English

Who needs to fill out Form IR6823?

  • Tenants renting their principal home in Hong Kong under a written, stamped tenancy.
  • Married taxpayers whose spouse is the tenant (the deduction can cover rent paid by a spouse not living apart).
  • People who moved home during the year and had two tenancies.
  • Parents of a child born on or after 25 October 2023 who want the additional ceiling.

When to use Form IR6823

  • When you didn't claim the deduction in your Tax Return – Individuals, or need to add a tenancy.
  • Once per year of assessment (1 April to 31 March), giving only the part of each tenancy within that year.

What you need before you start

  • Your IRD file number, if you have one.
  • The stamped tenancy agreement: the address, the start and end dates, and the tenants named.
  • The rent you paid for the year.
  • For the additional ceiling: the child's name and date of birth.

What’s on Form IR6823

The 2024 edition has 1 page. FileIt asks for it in 5 parts, and it is signed by Taxpayer and Spouse:

  1. Your claimTaxpayer
  2. Property 1Taxpayer
  3. Property 2Taxpayer
  4. Item 6 — additional deduction ceiling (child born on or after 25 October 2023)Taxpayer
  5. Declaration and signaturesTaxpayer

How to fill out Form IR6823, step by step

1 Items 1 to 3: the property and tenancy period

The location, and the tenancy's start and end dates in the day / month / year boxes. Note (1) on the form: the period must fall within this year of assessment, so a tenancy that began earlier is given from 1 April.

2 Item 4: tenants

The number of tenants who entered into the tenancy, and whether you and your spouse are tenants or co-tenants. Rent is treated as paid by co-tenants in equal shares.

3 Item 5: rent claimed

The domestic rent claimed for the tenancy. The IRD applies the ceiling, reduced for co-tenants and for a tenancy covering only part of the year.

4 Item 6: 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 for the additional deduction ceiling. Give the child's name and date of birth. If your spouse elects, they must sign the form (Note 2).

5 Declaration

Your name, your spouse's name if they sign, a daytime phone number, the date and the signatures.

Common mistakes to avoid

  • Claiming under an unstamped tenancy, or a verbal one.
  • Giving tenancy dates outside the year of assessment.
  • Claiming while you or your spouse own domestic property in Hong Kong, or when your employer pays or refunds the rent.
  • Renting from a relative, your spouse or your own company — rent paid to an associate isn't deductible.
  • Forgetting your spouse's signature when they elect for the additional ceiling.

After you fill it out

Print and sign the form (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 IR6823; the form gives G.P.O. Box 132, Hong Kong and fax 2877 1232.

Keep the stamped tenancy agreement and rent receipts in case the IRD asks for them — FileIt's vault is a good place for them.

The form points to Parts 8.5 and 8.6 of the IRD's Guide to the tax return for the full conditions and allowable amounts.

Fill out Form IR6823 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 28 fields in all. Your answers save as you go.
  3. 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.
  4. 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 IR6823 now — it’s free

Form IR6823: frequently asked questions

What is Form IR6823?

The IRD's 'Claim for Deduction for Domestic Rents', a one-page bilingual form for claiming the rent deduction for up to two tenancies in a year of assessment, and the additional ceiling election.

How much rent can I deduct?

The IRD's domestic rents page gives a basic maximum of $100,000 a year, reduced in proportion for co-tenants and for a tenancy covering only part of the year. The rent paid, or that ceiling, whichever is less.

Does my tenancy need to be stamped?

Yes. The tenancy must be in writing and stamped under the Stamp Duty Ordinance, except certain Government lettings at a fair market rent.

I own a flat in Hong Kong but rent another home. Can I claim?

No. The deduction isn't allowed for any period in which you or your spouse is a legal and beneficial owner of domestic premises in Hong Kong.

Is FileIt free for IR6823?

Yes. Filling official forms is available on every FileIt account, including the free plan. You sign and send the form yourself.

Official sources

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.

Fill out Form IR6823 online