What is Form IR76C?
Under Personal Assessment, a Hong Kong taxpayer's salaries, rental income and business profits are combined and taxed together, so that allowances, deductions such as home loan interest, and business losses can be set against the total. Form IR76C is how you elect it for a year of assessment if you haven't done so in your Tax Return - Individuals (BIR60), and claim the deductions and allowances that go with it.
Part 1 covers you and your spouse and whether you elect by yourself (4(a)) or jointly (4(b)) — the form says to choose only one. Part 2 is a claim for items not already claimed in your BIR60 for the same year: approved charitable donations; interest to produce rental income, home loan interest and domestic rents for up to two properties; the additional home loan interest / domestic rents ceiling for parents of a child born on or after 25 October 2023; VHIS premiums; assisted reproductive service expenses; annuity premiums and MPF voluntary contributions; and the married person's, personal disability, child, dependent brother or sister, single parent, dependent parent and grandparent, elderly residential care and disabled dependant allowances.
FileIt fills the English 5/2026 edition of IR76C into the IRD's own PDF: it checks HKID check digits and tenancy dates, crosses out the words the form asks you to delete, and files the result in your vault. You and, where needed, your spouse sign it and send it yourselves — FileIt never files anything with the IRD.
- Who fills it
- A Hong Kong taxpayer electing Personal Assessment, alone or jointly with a spouse who also had assessable income
- Who can elect
- Per the IRD's FAQ, someone ordinarily resident or temporarily resident in Hong Kong; a married couple jointly assessed under salaries tax must elect jointly
- Signatures
- You; your spouse too for a joint election, or when your spouse nominates you for home loan interest or elects the additional ceiling (Note 4)
- Evidence
- Need not be sent, but keep it for later examination (Note 3)
- Sent to
- The Inland Revenue Department, G.P.O. Box 132, Hong Kong (the address on the form); the IRD's forms page also lists [email protected] for IR76C
- Edition
- IR76C(e) (5/2026), 2 pages
Who needs to fill out Form IR76C?
- People with both salary and rental income, or a sole-proprietorship business, who want them assessed together.
- Landlords with mortgage interest on a let property who want it deducted against their total income.
- Married couples who both had assessable income and want to elect jointly.
- Taxpayers who forgot to elect Personal Assessment, or to claim an allowance or deduction, in their tax return.
- Parents of a child born on or after 25 October 2023 electing the additional home loan interest / domestic rents ceiling.
When to use Form IR76C
- When you didn't elect Personal Assessment in your Tax Return - Individuals for the year and want to.
- When you want to claim deductions or allowances under Personal Assessment that weren't in your BIR60 — if you already claimed them there, the form says you need not complete Part 2.
- For items with a start year: domestic rents from 2022/23; the additional ceiling and assisted reproductive service expenses from 2024/25.
What you need before you start
- Your IRD file number and the year of assessment.
- Your and your spouse's English names and HKID numbers (or passport number and nationality).
- Receipts and statements for the amounts you claim: donations, mortgage interest, rent, VHIS and annuity premiums, MPF voluntary contributions, AR service expenses, residential care fees.
- For each property: its address, your and your spouse's ownership shares as in the Land Registry, the interest paid, and tenancy dates for domestic rents.
- Names, dates of birth and HKID numbers of the children, brothers or sisters, parents, grandparents and disabled dependants you claim for.
- A daytime contact phone number.
What’s on Form IR76C
The 2026 edition has 2 pages. FileIt asks for it in 19 parts, and it is signed by Taxpayer and Spouse:
- Year of assessment and your electionTaxpayer
- Your personal particularsTaxpayer
- Your spouse's particularsSpouse
- 5. Approved charitable donationsTaxpayer
- 6. Interest payments / domestic rents - property 1Taxpayer
- 6. Interest payments / domestic rents - property 2Taxpayer
- 6(6). Additional home loan interest / domestic rents deduction ceiling (child born on or after 25 October 2023)Taxpayer
- 7-8. Health insurance premiums and assisted reproductive servicesTaxpayer
- 9. Annuity premiums and MPF tax-deductible voluntary contributions (TVC)Taxpayer
- 10. Married person's allowance and personal disability allowanceTaxpayer
- 11. Child allowance and dependent brother / sister allowanceTaxpayer
- 11. Child / brother / sister - second rowTaxpayer
- 12. Single parent allowanceTaxpayer
- 13. Dependent parent / grandparent 1Taxpayer
- 13. Dependent parent / grandparent 2Taxpayer
- 14. Disabled dependant allowanceTaxpayer
- 14. Disabled dependant allowance - second dependantTaxpayer
- DeclarationTaxpayer
- Words crossed out on the formTaxpayer
How to fill out Form IR76C, step by step
1 Year, file number and Part 1
Give your file number and the year of assessment, your title, English name (surname first, block letters) and HKID number, and your spouse's. Then choose ONE of 4(a) — you elect by yourself, separately from your spouse — or 4(b) — you and your spouse both had assessable income and elect jointly. The '*' words (I / I and my spouse, Mr / Mrs / Ms / Miss) are deleted as appropriate; FileIt crosses them out.
2 Items 5–6: donations, interest and rents
Approved charitable donations not claimed in your BIR60. For up to two properties: the location (required for these deductions), whether a mortgage or re-mortgage is involved (attach form IR6072 for a re-mortgage), ownership shares, the share of interest to produce rental income, home loan interest paid and your shares, whether your spouse nominated you to claim, whether you lived there the full year, and for domestic rents the tenancy dates, number of tenants, who is the tenant and the rent claimed. Item 6(6) is the additional ceiling election for parents living with a child born on or after 25 October 2023.
3 Items 7–10: premiums, contributions and personal allowances
VHIS premiums for yourself (form IR6173 for relatives), assisted reproductive service expenses, whether you hold a TVC account and your tax-deductible MPF voluntary contributions, annuity premiums for you and your spouse, the married person's allowance, maintenance paid to a spouse you lived apart from, and the personal disability allowance.
4 Items 11–14: children and dependants
Up to two children or dependent brothers or sisters (with the parents' details for a brother or sister, and '1' or '2' for those aged 18 or over), the single parent allowance, up to two dependent parents or grandparents — claiming EITHER the allowance (5) OR elderly residential care expenses (6) for each — and up to two disabled dependants.
5 Declaration
Give your name, HKID number, daytime phone and the date, and sign on the Self line. Your spouse signs on the Spouse line where Note 4 requires it. Heavy penalties may be incurred for incorrect information.
Common mistakes to avoid
- Ticking both 4(a) and 4(b) — choose only one.
- Electing separately when you and your spouse were jointly assessed under salaries tax — the IRD's FAQ says the election must then be joint.
- Claiming again in Part 2 something already claimed in your BIR60 for the same year.
- Leaving out the property's location — it must be completed to claim interest or domestic rents.
- Tenancy dates outside the year of assessment (Note 5).
- Claiming both the dependent parent allowance and residential care expenses for the same dependant.
- Forgetting your spouse's signature where Note 4 requires it.
After you fill it out
Print the form and sign the declaration; your spouse signs too where needed.
Send it to the Inland Revenue Department at the address on the form; the IRD's public forms page lists [email protected] as the email address for IR76C.
Keep your receipts and supporting documents — they need not be submitted but should be kept for future examination (Note 3).
The IRD's FAQ says that if Personal Assessment turns out not to be to your advantage, you are assessed as if you hadn't elected, and told so by an Assessor's Note.
FileIt keeps a copy in your vault for your tax records.
Fill out Form IR76C 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 — 131 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 IR76C now — it’s freeForm IR76C: frequently asked questions
What is Form IR76C?
It is the Hong Kong Inland Revenue Department's form to elect Personal Assessment for a year of assessment and claim deductions and allowances under it, for people who didn't make the election or the claims in their Tax Return - Individuals (BIR60).
Who can elect for Personal Assessment?
According to the IRD's FAQ, from 2018/19 you must be ordinarily resident or a temporary resident in Hong Kong. A married person can elect jointly only if both spouses had income assessable under the Inland Revenue Ordinance and at least one of them meets the residence requirement.
Can Personal Assessment increase my tax?
The IRD's FAQ says an election that turns out to be disadvantageous causes no harm: the IRD compares the results and, if it isn't to your advantage, assesses you as if you hadn't elected.
Do I need to fill in Part 2?
Only for deductions and allowances you haven't already claimed in your BIR60 for the same year. If you have, the form says you need not complete Part 2 — just sign the declaration.
Does my spouse need to sign?
For a joint election, and — per Note 4 — if your spouse nominated you to claim their share of home loan interest (6(4)(iii)) or elected the additional deduction ceiling (6(6)(ii)).
Do I send receipts with IR76C?
No. Note 3 says documentary evidence need not be submitted but should be retained for future examination.
Is filling in IR76C with FileIt free?
Yes. Filling official forms is available on every FileIt account, including the free plan. FileIt prepares the PDF; you sign it and submit it.
Official sources
- Blank form (PDF), published by Inland Revenue Department (IRD), Hong Kong: https://www.ird.gov.hk/eng/pdf/ir76c.pdf
- Official instructions and guidance: https://www.ird.gov.hk/eng/faq/pa.htm
- Edition shown on this page: IR76C(e) (5/2026) (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.