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“Construction Industry Levy” has to be paid by contractors in the construction industry in respect of construction operations with a value exceeding $3 million*.

* The levy thresholds under Construction Industry Council Ordinance (Cap. 587) and Construction Workers Registration Ordinance (Cap.583) were raised from $1 million to $3 million with effect from 30 July 2018. The amendment of levy threshold will not be applied retrospectively to any construction operations which have commenced or been tendered before the effective date of the amendment.*

Starting as from 1st July 2023, all Contractors and Authorized Persons have to make use of the Levy E-service platform to submit Levy Forms.

Overview

Purpose

These guidelines aim to help readers understand the procedures for assessment and collection of Construction Industry Levy (CIL) by the Construction Industry Council (CIC) in accordance with the provisions of the CIC Ordinance (CICO) (Cap 587).

Introduction

  • Before the amalgamation of CIC and the former Construction Industry Training Authority (CITA) on 1 January 2008, a levy, known as CIL, was collected by CITA under the provisions of the Industrial Training (Construction Industry) Ordinance (Cap 317) (ITCIO) on construction operations carried out in Hong Kong. Upon the amalgamation, CITA was dissolved and ITCIO was repealed. Henceforth CIL is collected by CIC in accordance with the provisions of CICO.
  • However, by virtue of section 83 of the CICO, the levy mechanism in ITCIO will still apply to the following types of construction operations with the powers conferred and the functions imposed on CITA under ITCIO being exercised and performed by CIC –
    a. construction operations the tender for which had been submitted to the employer before 1 January 2008;
    b. other construction operations carried out under a construction contract, if the contract had been entered into before 1 January 2008 or the construction operations had commenced before 1 January 2008; and
    c. construction operations other than those referred to in (a) and (b), that had commenced before 1 January 2008.
  • The levy mechanism in CICO will apply to construction operations not covered by (a) to (c) above.
  • For the sake of simplicity, construction operations subject to the ITCIO mechanism will be referred to as "construction operations tendered before 1 January 2008" while construction operations subject to the CICO mechanism will be referred to as "construction operations tendered on or after 1 January 2008".
  • The contents of the following sections apply to the levy mechanisms in both ITCIO and CICO given the similarities in the procedures prescribed in the two ordinances.

Levy Regimes

As a result of the provisions of section 83 of CICO and the evolution of the provisions of ITCIO over the years, construction operations are subject to the following levy regimes –

 Ref.  

Period of submission of tenders to employer 

From {nclusive of date shown}   To {exclusive of date shown}

 Scope of works subject to levyLevy rate Levy threshold[1]
A1Before 10 Jan 2000 "Construction Works" as defined in sections 2(2), (3) and (4) of the original ITCIO enacted in 1975.0.25%$1,000,000
A210 Jan 20001 Jun 2004"Construction Works" as defined in sections 2(2), (3) and (4) of the original ITCIO enacted in 1975.0.4%$1,000,000
B1 Jun 200424 Feb 2005"Construction Operations" as defined in Schedule 1 of ITCIO as amended by Construction Industry Levy (Miscellaneous Amendments) Ordinance0.4%$1,000,000
C24 Feb 20051 Jan 2008"Construction Operations" as defined in Schedule 1 of ITCIO as amended by Construction Industry Levy (Miscellaneous Amendments) Ordinance0.4% (under ITCIO)0.03% (under CWRO[2])$1,000,000
D1 Jan 200820 Aug 2012"Construction Operations" as defined in Schedule 1 of CICO0.4% (under ITCIO)0.03% (under CWRO[2])$1,000,000
E

20 Aug 2012 

30 Jul 2018 "Construction Operations" as defined in Schedule 1 of CICO0.5% (under CICO)0.03% (under CWRO[2])$1,000,000
FOn or after 30 July 2018 "Construction Operations" as defined in Schedule 1 of CICO0.5% (under CICO)0.03% (under CWRO[2])$3,000,000 [3]

[1] Construction Works or Construction Operations with total value not exceeding the levy threshold will not be liable to CIL.

[2] CWRO - Construction Workers Registration Ordinance (Cap. 583).

[3] The levy thresholds under Construction Industry Council Ordinance (Cap.587) and Construction Workers Registration Ordinance (Cap.583) were raised from $1,000,000 to $3,000,000 with effect from 30 July 2018. The amendment of levy threshold will not be applied retrospectively to any construction operations which have commenced or been tendered before the effective date of the amendment.

Obligations

  • Levy is payable by contractors executing construction operation.
  • Briefly, “construction operations” include –
    • building works;
    • street works;
    • construction, alteration, repair, maintenance, extension, demolition or dismantling of buildings or structures, power-lines, telecommunications apparatus or pipelines;
    • supply and installation of fittings or equipment in any building or structures;
    • external or internal cleaning of any buildings or structures, which is carried out in the course of construction or maintenance of such buildings or structures;
    • painting or decorating any external or internal surfaces or parts of any buildings or structures; and
    • operations which form an integral part of, or are preparatory to any of the above operations.

Ordinances

Construction Industry Council Ordinance (Cap. 587) (English and Traditional Chinese)

Construction Workers Registration Ordinance (Cap. 583) (English and Traditional Chinese)

Construction Workers Registration (Levy) Notice (Cap. 583 sub. leg. A) (English and Traditional Chinese)

Last Updated: 2026-07-23 10:07:08