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 service or calling 2152 2152. For instant payment, payers may obtain the payment QR code from the “Account Enquiries” service by using mobile devices and present it for making payment at any post office, 7-Eleven, Circle K or VanGO in Hong Kong.
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
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
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|