立法會通過稅務寬免條例草案

政府歡迎立法會今日通過《2025年稅務(修訂)(稅務寬免)條例草案》,落實2025至26年度財政預算案提出寬減2024至25課稅年度100%薪俸稅、個人入息課稅和利得稅,每宗個案上限1,500元。

 

有關稅務寬減將惠及約214萬名納稅人、約165,400間納稅企業,其中約16%納稅人和12%納稅企業將無須就2024至25課稅年度繳稅。政府將減少約31億元收入。

 

獲通過的法例下月9日刊憲。有關稅務寬減會在納稅人2024至25課稅年度的最終應繳稅款中反映。

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