How many times should Rates and Government Rent be paid in a year? When do I receive the demand note? How to obtain replacement copy of a missing demand note?

Rates are one of Hong Kong's indirect taxes levied on properties. All properties in Hong Kong must be valuated for a rateable value, which is the basis for calculating rates.

Government rent is the payment made by the Government lessee (the 'owner') to the Government in return for the right to hold and occupy the land for the term (i.e. duration) specified in the lease document. The Rating and Valuation Department (RVD) is responsible for collecting Government Rent from owners/occupants of properties in New Kowloon north of Boundary Street and the New Territories; properties with land leases granted on or after 27 May 1985; or properties with their non-renewable land leases extended on or after 27 May 1985.

Rates and Government rent are payable quarterly in advance. The rates and Government rent charged is calculated at 5% and 3% of the rateable value of the property respectively.

Upon receipt of the quarterly "Demand for Rates and/or Government Rent" (Demand), payers are required to make payment on or before the last day for payment, otherwise payers will receive a 5% surcharge immediately. 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 Government rent is not paid, the Government is entitled to take back the property under the Government Rights (Re-entry and Vesting Remedies) Ordinance. The owner will incur extra costs to get the property back.   

If payers can provide the account number, they can check the account outstanding balance through the online service “Enquiry on the Rates and/or Government Rent Balance of a Specific Account of a Property” or call the Rating and Valuation Department hotline 2152 2152 and press *>1>1 to check the outstanding balance.

If payers do not receive the quarterly demands and need to obtain replacement demands, the request can be raised through the following channels (the account outstanding balance needs to be at least $1) : 

• Submit an online form through the website of Rating and Valuation Department to obtain replacement demands by mail;
• Call the Rating and Valuation Department hotline 2152 2152 in January, April, July or October.  After selecting language, you may press 0 to option 6 directly to request for replacement demands by mail or by fax ; or
• Visit the Rating and Valuation Department enquiry counter
  Address: 15th Floor, Cheung Sha Wan Government Offices at 303 Cheung Sha Wan Road, Kowloon
  Opening hours: Monday to Friday: 8:15 am to 6:00 pm.

In case of inclement weather or service adjustments due to special circumstances, the opening hours may be changed. Please refer to the departmental website and the latest press releases.