Every May, private tutors in Hong Kong receive that green envelope from the tax office. The question new tutors ask most: “Do I have to report my private-tutoring income?” “Will it hurt me if I do?” Short answer: yes, you report it — but with sensible planning, the tax you actually pay may be even less than you expect.
Disclaimer: this article is a general guide, not tax advice. For edge cases, please consult a practising accountant.
Do you need to report private-tutoring income?
Yes. Under Hong Kong’s Inland Revenue Ordinance, all “services income” must be declared, including:
- Private tuition fees (hourly / monthly / package)
- Tutorial-centre consulting fees
- Sales of teaching materials / mock papers
- Online course income
A private tutor is a “self-employed person,” so on top of salaries tax you may also owe profits tax — depending on whether you teach part-time vs run it full-time as a business.
Salaries tax vs profits tax — which applies?
- Salaries tax: you have a full-time job and tutor on the side — put the tutoring income under “other income” on your BIR60 (Salaries Tax Return).
- Profits tax: tutoring is your main source of income with no other full-time job — file a BIR52 (Profits Tax Return), and the tax office may require you to register as a sole proprietor.
Calculating your 2026 assessable income
1. Gross income
Add up all your tuition income, including trial lessons, packages, and mock-paper sales. Anything parents pay via PayMe / FPS / bank / cash all counts.
2. Deductible expenses
The following expenses are deductible (keep your receipts):
- Teaching materials: books, past papers, software subscriptions, Notion / Google Workspace
- Travel to students’ homes: MTR, taxi, Uber screenshot + receipt
- Professional training: sitting an ABRSM Diploma, teaching workshops, CPD courses
- Instruments and equipment: piano tuning, metronome, video mic / camera
- App / SaaS subscriptions: tools you use to manage students (such as TutorOwl Pro)
- Tutoring advertising: newspapers, Facebook ads, agency referral fees
- Business phone / internet: on a pro-rata basis (e.g. 50%)
3. What you cannot deduct
- Personal clothing, meals (unless it’s a client lunch with a record)
- Home renovation (unless you have a dedicated teaching room)
- Entertainment spending
2026 private-tutor tax rates (salaries tax)
Salaries tax is worked out two ways, and the tax office automatically applies whichever is more favourable to you:
Method A: Progressive rate
| Assessable income | Rate |
|---|---|
| First 50,000 | 2% |
| 50,001 – 100,000 | 6% |
| 100,001 – 150,000 | 10% |
| 150,001 – 200,000 | 14% |
| Above 200,001 | 17% |
Method B: Standard rate
15% × assessable income (no allowance).
Annual personal allowance: HK$132,000 (single, 2025/26 year of assessment). In other words: if your annual income is below HK$132,000, you basically pay no tax.
A real example: part-time piano teacher
Meet Joey: a full-time office worker plus a part-time piano teacher. Tutoring income: HK$120,000 / year. After deducting materials / travel / internet: HK$15,000. Assessable tutoring income = HK$105,000.
Joey’s office salary has already been reported for salaries tax, so the HK$105,000 of tutoring income is added on top, landing in the 13–14% bracket on the progressive rate. The additional tax on the tutoring works out to ≈ HK$15,000.
The key point: if Joey doesn’t keep the materials and travel receipts, assessable income becomes HK$120,000 — HK$2,250 more tax. In other words, the simple habit of “logging your expenses” is worth 2K+ every year.
3 record-keeping tips
- One spreadsheet per month: income (per student + month) + expenses (item + amount + receipt photo link)
- A separate bank account: open a dedicated account for tutoring fees — everything is clear at a glance, and it makes a tax-office audit easier too
- Use a tutor management tool: TutorOwl automatically tracks tuition income and exports a CSV you can hand straight to your accountant
Filing deadline and process
- Each May the tax office sends out the BIR60 / BIR52 form
- Normal deadline: within 1 month of issue (e.g. mid-June)
- Filing online (eTAX) gets a 2-month extension (i.e. mid-August)
- A self-employed person filing profits tax for the first time may first need to complete business registration (HK$2,200 / 1 year or HK$5,520 / 3 years)
When it’s best to hire an accountant
- Annual income > HK$300,000, where profits tax may apply
- You have an employee (tutorial-centre consultant)
- Cross-border students (teaching foreign students online — paid in foreign currency)
- The tax office sends you a query letter
For simple cases, filling in the BIR60 yourself is perfectly fine — the Inland Revenue Department website has a step-by-step guide.