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差餉懶人包｜業主租客必讀的計稅、減免與豁免全攻略在香港， 差餉懶人包 差餉是每位物業擁有人或租客都不可忽視的重要開支。差餉的計算方式、申請減免和豁免的條件常常令不少人感到困惑。今天，Imperial Property為你整理一份【差餉懶人包】，讓你輕鬆掌握差餉的核心知識，無論是業主還是租客都能受惠。什麼是差餉？差餉是香港政府根據物業的應課差餉租值（即物業可產生的租金收入）所徵收的稅款，主要用於資助市政服務。所有在香港擁有或租用物業的人士，理論上都須支付差餉。差餉如何計算？差餉的計算公式相當簡單：差餉應繳金額 = 應課差餉租值 × 差餉率應課差餉租值：由政府估價署根據物業的租金