What Changed
- The Rating and Valuation Department issued reminder letters on October 15, 2026, regarding outstanding property requisition forms.
- Payers must complete and submit forms within 21 calendar days of issue, covering vacant, let, or owner-occupied properties, via mail or electronic Form e-R1A.
- Non-compliance or false reporting carries maximum statutory fines of $25,000 or $10,000 plus three times any undercharged rates or rent.
Payers of rates and Government rent in Hong Kong SAR who have received a Requisition for Particulars of Tenements (requisition form) from the Rating and Valuation Department (RVD) must return the completed form immediately. On October 15, 2026, the RVD issued reminder letters urging outstanding recipients to submit their forms without delay, regardless of whether their property is let, owner-occupied, or vacant.
The requirement forms part of an exercise initiated in August 2026, when the RVD dispatched approximately 390,000 requisition forms to property owners and payers across Hong Kong SAR. The department collects details on occupation status, rents, and tenancy terms to prepare for the upcoming general revaluation, which aims to reflect updated market rental levels. Payers are required to complete and return the requisition form within 21 calendar days from its date of issue. Submission can be completed physically by mail or digitally using the electronic Form e-R1A via the Electronic Submission of Forms service on the official RVD website.
Timely and accurate completion is mandatory under Hong Kong SAR law. Under the Rating Ordinance and the Government Rent (Assessment and Collection) Ordinance, failing or refusing to furnish the specified particulars, or knowingly making a false statement, constitutes an offence. Persons convicted face maximum fines of $25,000 under the Rating Ordinance or $10,000 under the Government Rent (Assessment and Collection) Ordinance, alongside an additional fine equal to three times the amount of rates or Government rent undercharged. Payers returning forms by mail are reminded to ensure sufficient postage, as underpaid mail will be rejected by the RVD.
Who May Be Affected
Payers of rates and/or Government rent in Hong Kong SAR, including real estate owners, landlords, businesses, and tenants.
Cross-Border Context
Foreign and mainland entities owning or leasing property in Hong Kong SAR must adhere to statutory rental disclosures to ensure compliance with local property tax and valuation regulations.
What to check next
- Access the Electronic Submission of Forms service on the Rating and Valuation Department website to check Form e-R1A guidelines and FAQs.
This article provides general information and does not constitute legal advice. Consult the official text and obtain advice appropriate to your circumstances where needed.