Government rent is levied on property owners under their land leases from the Government and is chargeable whether or not the property is occupied. Depending on the type of land lease under which the property is held, Government rent charged on a property may be a fixed amount or may vary with changes in the rateable value of the property.
Broadly speaking, there are two types of Government rent:
- Government rent under the Government Rent (Assessment and Collection) Ordinance (Cap. 515), collected by the Rating and Valuation Department;
- Government rent payable under other ordinances / Original Government rent payable for properties exempted from liability to pay new rent under Cap. 515, collected by the Lands Department.
Government Rent under the Government Rent (Assessment and Collection) Ordinance (Cap. 515)
It applies to properties located in the New Territories and New Kowloon north of Boundary Street or those properties located on Hong Kong Island or Kowloon which are held under a land lease granted or extended on or after 27 May 1985.
It is assessed at 3% of the rateable value of a property and is adjusted in step with any subsequent changes in the rateable value. It is collected by the Rating and Valuation Department quarterly in advance, normally along with the rates payable for the same property. If the Government rent for the land has been demanded and remains unpaid, the Government may take proceedings to re-enter the land.
More on Government rent collected by the Rating and Valuation DepartmentGovernment Rent under Other Ordinances / Original Government Rent Payable for Properties Exempted from Liability to Pay New Rent under Cap. 515
Government rent collected by the Lands Department is payable for:
- properties located on Hong Kong Island or Kowloon which are held under a land lease granted before 27 May 1985; or
- rural properties in the New Territories, the owners of which are indigenous villagers of Established Villages or eligible Tso or Tong in the New Territories and are granted exemption to pay the New Government Rent under the Government Rent (Assessment and Collection) Ordinance (Cap. 515).
Failure to pay the rent, even if the rent is for a period prior to the current owner acquiring the property, is a breach of a covenant of the land lease, which enables the Government to re-enter the property.
More on Government rent collected by the Lands DepartmentChange of Address
You can use the Change of Address Service provided by GovHK to notify relevant departments of changes in property owners’ correspondence addresses.
Change of Address Service