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Billing and Payment

Where a property is chargeable to both rates and Government rent, generally a combined demand for rates and Government rent will be issued to the payer at the beginning of each quarter.

Responsibility for Payment

Both the owner and the occupier are liable for rates. In practice, this will depend on the terms of the agreement between the owner and occupier of the premises. In the absence of any agreement to the contrary, liability for rates rests with the occupier.

The owner is liable for Government rent. The Government may however demand Government rent from the owner or the ratepayer of the property. If the person who pays Government rent is not the owner, he may claim reimbursement of the Government rent paid from the owner or offset the amount paid from any money due to the owner, unless there is an express agreement to the contrary.

When to Make Payment

Rates and Government rent are payable quarterly in advance. Payers will normally receive the quarterly "Demand for Rates and/or Government Rent" (Demand) at the beginning of each quarter and need to settle the Demand by the "Last Day for Payment" as shown on the Demand. The "Last Day for Payment" normally falls on the last day of the first month of each quarter, namely, January, April, July and October (excluding Saturday, Sunday and Public Holiday).

Non-receipt of Demand

If payers do not receive the quarterly Demands, they can submit an online form through the website of this Department to obtain replacement demands by mail or telephone 2152 2152 (24-hour Automated Telephone Enquiry Service) to obtain replacement demands by mail or by fax. Payers can also obtain replacement demands at the following post offices :

  • General Post Office, 2 Connaught Place, Central, Hong Kong;
  • Gloucester Road Post Office, 1/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong;
  • Kowloon Central Post Office, G/F, Kowloon Government Offices, 405 Nathan Road, Yau Ma Tei, Kowloon;
  • Tsim Sha Tsui Post Office, G/F and 1/F, Hermes House, 10 Middle Road, Tsim Sha Tsui, Kowloon.

Payers need to quote the account number to obtain replacement demands.

Alternatively, payers can enquire the account balance by using Account Enquiries service or calling 2152 2152.

In general, late receipt or non-receipt of the quarterly Demand due to postal or other reasons do not alter the statutory requirement that rates and Government rent must be paid on time, and a 5% surcharge will immediately be imposed after the last day for payment.

Change of Payer's Particulars

You can change the payer's particulars by various means. For details, please visit Change of Payer's Particulars.

Surcharge for Late Payment and Recovery Actions

A 5% surcharge will be imposed immediately after the last day for payment. A further 10% surcharge will be imposed on any amount remaining outstanding (including the 5% surcharge already imposed) six months after the original last day for payment. If the amount demanded is not settled, the Government may take legal action to recover the outstanding amount.

If the Government rent, including that accrued before change of ownership, is not paid, the Government is entitled to take back the property under the Government Rights (Re-entry and Vesting Remedies) Ordinance (Cap 126). You will incur extra costs to get the property back.

Methods of payment

  • The most timesaving and convenient method.
  • The bank account will only be debited on the last day for payment.
  • Direct Debit Authorisation Form (pdf) can be completed and processed at the bank directly.
Bank Automated Teller Machine (ATM)
  • ATM cardholders may pay at any ATMs with "Bill Payment Service" or "JET PAYMENT" signage.
  • No pre-registration is required.
  • Payment must be made before mid-night of the last day for payment.
  • For enquiries :
    Treasury Hotline 2845 8866
    JETCO Hotline 2520 1747
    HSBC Customer Service Hotline 2748 3322
    Hang Seng Bank Customer Service Hotline 2822 0228
(24-hour Service)
  • Pre-registration of a PPS account is required. For details, please visit The Treasury's web site :
  • Payment made before mid-night of the last day for payment is regarded as on-time payment.
  • For enquiries : 90 000 222 329

Payment means :

  • Via internet under eRVD Bill System (for registered eRVD Bill customers only) : Access eRVD Bill system via
  • Via internet under PPS website :
  • By phone : 18031 (merchant code "09")
Through Internet
e-Cheque / e-Cashier’s Order
  • e-Cheques / e-Cashier’s Orders should be made payable to “The Government of the Hong Kong Special Administrative Region” or ‘The Government of the HKSAR’.
  • Please visit the “Pay e-Cheque” portal at, select Rating and Valuation Department and the appropriate bill type, enter the bill account number, payment amount and upload the e-Cheque / e-Cashier’s Order to make payment.
  • For details, please visit The Treasury’s web site :
  • Instruction for e-Cheque / e-Cashier’s Order payment given before midnight of the last day for payment is regarded as on-time payment.
By Post
  • Cheques should be crossed and made payable to “The Government of the Hong Kong Special Administrative Region”.
  • Please address to The Treasury, P.O. Box 28000, Gloucester Road Post Office, Hong Kong.
  • The postmark date will be regarded as the date of payment.
  • Please ensure sufficient mailing time and postage. Underpaid mail will be rejected.
In Person

Post Office :

  • Payable at any of the post offices (except mobile post offices).
  • For enquiry of the addresses and office hours of post offices, please dial Hongkong Post hotline 2921 2222 or visit web site :

Convenience Store :

  • Payable in cash at any 7-Eleven Convenience Store, Circle K Convenience Store, VanGO Convenience Store and China Resources Vanguard Supermarket in Hong Kong.
  • The maximum limit for each transaction is HK$5,000.

Please retain the receipt for payment record.

Consolidated Demand

If you have to handle a number of demands for rates and/or Government rent each quarter, you may consider using our Consolidated Demand and Payment Service. For details, please visit Consolidated Demand.

Questions and Answers

(Please refer to the Frequently Asked Questions Section)

To Learn More about collection of Rates and Government Rent

(Please refer to the Property Rates in Hong Kong)

Further Enquiry Telephone Numbers

24-hour Automated Telephone Enquiry Service 2152 2152
24-hour Operator Service 2152 0111
Fax 2152 0113