2026 PRH Tenant Declaration Guide: Deadlines, Forms and Eligibility

The 2026 income and asset declaration for public rental housing (PRH) tenants is being implemented under the Housing Authority’s “Well-off Tenants Policies” and “Rational Allocation of Public Housing Resources” policy. The key matters PRH households should pay attention to include whether they are required to make a declaration, the specified deadline stated on the declaration form, whether they need to declare their income and assets, and whether they can submit the declaration online through iAM Smart+ or a personal digital certificate.

When is the 2026 deadline for PRH tenant declarations?

The most accurate deadline is the “specified date” stated on the declaration form sent by the Housing Department. The Housing Authority generally issues declaration forms in batches every April and October, requiring households to return the completed forms on or before the specified date. As different households may fall within different declaration cycles, the dates stated in online articles should not be treated as definitive.

Taking the Housing Authority’s previous declaration-cycle arrangements as an example, declaration forms issued in October generally require households to complete submission within November. However, in 2026, households should still rely primarily on their own declaration forms, their household-specific QR codes and the notices issued by the Housing Department.

If you have received a declaration form, you are advised to check the following information immediately:

- The declaration cycle and the period covered by the information;
- The specified deadline stated on the declaration form;
- Whether the head of household and family members are required to sign;
- Whether the “Well-off Tenants Policy” declaration form and the “Declaration of Occupancy” form must also be submitted; and
- Whether the QR code for online submission is clear and usable.

Which PRH households need to make a declaration?

Households that have lived in PRH for 10 years

Households that have lived in PRH for 10 years are generally required to declare their household income and assets every two years under the “Well-off Tenants Policy”. In addition, the head of household and family members must declare, as required, whether they own any domestic property in Hong Kong and whether they continue to reside in the PRH unit.

Households that have lived in PRH for less than 10 years

Tenants who have lived in PRH for less than 10 years generally do not need to declare their household income and assets. However, starting from the date they moved into PRH, they must still declare their occupancy situation and whether they own any domestic property in Hong Kong every two years. This arrangement has been in effect since October 2023, with the aim of strengthening efforts to combat the abuse of public housing.

Households granted a new tenancy under special policies

Households granted a new tenancy under the “Granting of New Tenancy Policy”, or granted approval for a relevant application under the “Management of Tenancy Matters in Public Rental Housing Policy”, must declare their income and assets every two years under the “Well-off Tenants Policy”, regardless of how long they have lived in PRH.

Which households are exempt from declaring income and assets?

The following households are generally exempt from declaring income and assets:

1. All family members are aged 60 or above;
2. All family members receive Comprehensive Social Security Assistance (CSSA);
3. All family members are eligible for, or are receiving, Disability Allowance administered by the Social Welfare Department;
4. The family consists of members from the above categories in different combinations; or
5. The household shares the same unit under a co-tenancy agreement.

An exemption does not mean that the household is completely excused from submitting forms. In general, exempt households are still required to declare their occupancy situation as requested. Under the Housing Authority’s current arrangements, households exempted from the “Well-off Tenants Policy” are generally not required to declare whether they own domestic property in Hong Kong. However, they should follow the instructions on the form they receive.

What information must be provided in a PRH declaration?

Occupancy situation and domestic property

The head of the PRH household and family members must declare, as required:

- Whether they continue to reside in the PRH unit;
- Whether they comply with the tenancy conditions relating to occupancy;
- Whether they own any domestic property in Hong Kong; and
- After acquiring domestic property in Hong Kong, whether they notified the Housing Authority within one month of entering into any agreement, including a provisional agreement for sale and purchase.

“Ownership of domestic property in Hong Kong” is not limited to completed residential transactions. It may also include jointly owning an interest in residential property with another person, entering into a sale and purchase agreement that remains valid, holding more than 50% of the shares in a company that owns domestic property, or being a beneficiary of an estate that includes domestic property or land in Hong Kong.

Household income

Households required to declare under the “Well-off Tenants Policy” must report the income of family members during the declaration period. Common items include:

- Pre-tax employment income;
- Housing allowances, education allowances and other allowances provided by an employer;
- Income from self-employment or operating a business;
- Interest, dividends and bonuses from deposits, insurance and investments;
- Income from land or property;
- Income from commercial vehicles; and
- Monthly pensions.

Non-regular income is generally averaged according to the period to which the income relates. The actual amount credited in a particular month should not be considered alone.

Household assets

The items that must be included in the total value of household assets include:

- Deposits, cash and loans advanced to others;
- Stocks, funds and other investments;
- Businesses in operation;
- Private cars, commercial vehicles and the relevant vehicle licences;
- Commercial and industrial properties and car-parking spaces; and
- Land and other assets.

The Housing Authority also states that, subject to the relevant conditions, certain one-off retirement payments, compensation received due to loss of working capacity as a result of an accident, and certain insurance compensation or special assistance received following the death of a family member may be deducted when calculating net asset value. Individual cases should be confirmed with the relevant estate office.

Income and asset thresholds under the 2026 Well-off Tenants Policy

According to the relevant limits announced by the Housing Authority and effective from 1 April 2025, households whose household income exceeds five times the prevailing PRH income limit, or whose total household net assets exceed 100 times the prevailing PRH income limit, will generally be required to move out of their existing PRH unit. The actual thresholds are calculated according to household size and the applicable year; a single amount cannot be applied to all households.

If household income is more than twice but not more than three times the PRH income limit, the household will normally have to pay 2.5 times the net rent plus rates. If it is more than three times but not more than four times the limit, the household will have to pay 3.5 times the net rent plus rates. If it is more than four times but not more than five times the limit, the household will have to pay 4.5 times the net rent plus rates. Households whose income remains more than four times but not more than five times the limit for two consecutive declaration cycles, namely four years, will also be required to move out of PRH.

The latest limits and applicable details should be based on the income and net asset limits published by the Housing Authority and the notification issued for the individual household.

Can a declaration be submitted online using a personal digital certificate?

Yes. According to the frequently asked questions revised by the Housing Authority in April 2026, households may submit their declaration forms online using either of the following methods:

1. An iAM Smart+ account with the digital-signing function activated; or
2. A valid personal digital certificate.

The general procedure is as follows:

1. Open the declaration form sent by the Housing Department and scan the household-specific declaration QR code;
2. Enter the declaration information according to the instructions in the online system;
3. Have the head of household and all family members aged 18 or above who are required to sign complete the digital signing process;
4. Check the information on income, assets, domestic property and occupancy situation;
5. Submit the declaration before the deadline specified on the declaration form; and
6. Save the successful-submission screen, confirmation number or screenshot.

Online submission only changes the method of submitting the form; it does not extend the declaration deadline. If the QR code has expired, digital signing fails, or a family member is unable to complete the signing process, contact the relevant estate office as soon as possible. Do not wait until after the deadline to deal with the issue.

What are the consequences of failing to submit, submitting late or providing incorrect information?

If a completed declaration form is not returned on or before the specified date, or if a household refuses to make a declaration or fails to provide the required information, the Housing Authority may terminate the public housing tenancy in accordance with its policies. Households that own domestic property in Hong Kong may be required to move out of PRH even if their income and assets do not exceed the relevant limits.

A false statement or deliberate omission may result in a maximum fine of HK$50,000 and imprisonment for six months. The Housing Authority may also recover underpaid rent or related charges and terminate the tenancy. Family members who make a false declaration may be barred from applying for public rental housing for five years and from being allocated a better-quality PRH unit.

If you are unsure whether a particular asset needs to be declared, consult the Housing Department first rather than deleting information on your own. The Housing Authority’s frequently asked questions also remind households that land, property and other assets outside Hong Kong may need to be included when assessing household income and assets.

2026 PRH declaration submission checklist

Before submitting, check each of the following items:

- The specified deadline on the declaration form has been confirmed;
- The information for the head of household and all family members is complete;
- All persons aged 18 or above who are required to sign have completed the signing process;
- Domestic property in Hong Kong and related interests have been declared;
- Income has been reported using pre-tax amounts and the applicable calculation period;
- Deposits, investments, vehicles, land and non-domestic property have been included in the asset assessment;
- Overseas income or assets have been reported as required;
- An appropriate submission method has been selected; and
- The online submission record or the receipt issued by the estate office has been saved.

Frequently Asked Questions (FAQ)

If I have lived in PRH for less than 10 years, do I not need to make any declaration at all?

No. Households that have lived in PRH for less than 10 years generally do not need to declare household income and assets, but they must still declare their occupancy situation and whether they own domestic property in Hong Kong every two years.

If I have already submitted the declaration online, do I still need to submit a paper form in person?

If the online system confirms successful submission and the submission complies with the requirements of the declaration form, it is generally unnecessary to submit a paper form again. However, you should retain the confirmation record. If the system does not show that the submission was successful, contact the relevant estate office immediately for confirmation.

If a family member works overseas, does the overseas income need to be declared?

Yes. The Housing Authority states that income earned by family members working overseas must be included in household income. Income generated from overseas land or property, as well as the related assets, may also need to be included in the assessment.

After purchasing domestic property in Hong Kong, when must the Housing Authority be notified?

Generally, the Housing Authority must be notified proactively within one month after entering into any agreement to purchase residential property, including a provisional agreement for sale and purchase.

What should I do if I accidentally leave out one item of information?

Do not simply wait for the Housing Department to ask about it. Contact the relevant estate office as soon as possible, explain the situation and correct or supplement the information as instructed. Keep a record of the submission.