BIR60 - Personal Assessment Notification
Notify IRD of commencement of liability to tax
Deadline
4 months after year end
Filing Fee
HKD 0
Department
IRD
BIR60 is a notification form to inform the Inland Revenue Department when you become liable to tax under personal assessment in Hong Kong. This typically applies when:
- You start a sole proprietorship business
- You have rental income from property
- You receive income not subject to withholding (e.g., freelance work)
- You have assessable overseas income
Example:
If you started a sole proprietorship on 1 July 2025 (year of assessment 2025/26 which ends 31 March 2026), you must notify IRD by 31 July 2026 (4 months after 31 March 2026).
Download BIR60 Form
Get the official form from IRD website or click the download button above
Complete Personal Details
Fill in your name, HKID, address, and contact information
Specify Commencement Date
Enter the date you became liable to tax (e.g., business start date)
Describe Nature of Income
Indicate the type of income: business, rental, freelance, etc.
Sign and Date
Sign the form and date it
Submit to IRD
Mail to: Inland Revenue Department, G.P.O. Box 132, Hong Kong or submit via eTAX
- ✗Filing too late - must notify within 4 months
- ✗Not notifying when starting sole proprietorship business
- ✗Forgetting to include rental income
- ✗Not declaring overseas income assessable in HK
- ✓Keep records of when liability commenced for accurate filing
- ✓File even if income is below taxable threshold
- ✓Use eTAX for faster processing
- ✓Consult tax advisor if you have complex income sources
After downloading and completing the form, submit it to IRD and mark as submitted here