If you are assessed to Hong Kong salaries tax or have elected personal assessment, you are entitled to a basic allowance, as well as the other allowances applicable to you that may reduce your total assessable income provided that the prescribed conditions as specified in the Hong Kong Inland Revenue Ordinance are satisfied. The following are frequently asked questions for the basic and married person’s allowances in Hong Kong:

Q：	What are the other allowances can I claim for Hong Kong salaries tax besides basic allowance?
A：	In every year of assessment, if you fulfil the requirements, you are entitled to basic allowance and other allowances including: Married person’s allowance Child allowance Dependent brother or dependent sister allowance Dependent parent and dependent grandparent allowance Single parent allowance Disabled dependent allowance Personal disability allowance
Q：	Can I claim both the basic allowance and the married person’s allowance at the same time in Hong Kong?
A：	No, you can only claim one at a time. You are entitled to the basic allowance unless you are married and have been granted the married person’s allowance for the year.
Q：	How can I be eligible for the married person’s allowance in Hong Kong?
A：	You can claim the married person’s allowance in any year of assessment if you are a) married at any time during that year, b) not living apart or living apart but are maintaining or supporting your spouse, and c) fulfil the following conditions: For the year of assessment up to 2017/18, your spouse did not have any income chargeable to salaries tax in the year; or you and your spouse have elected jointed assessment or personal assessment for the year From the year of assessment 2018/19 onwards, your spouse did not have any income chargeable to salaries tax in the year and has not elected for personal assessment separately for the year; or you and your spouse have elected joint assessment under salaries tax or personal assessment jointly for the year
Q：	According to Hong Kong Inland Revenue Ordinance, is that a married person under same-sex will be entitled to claim allowances or deduction?
A：	In accordance with the section 2(1) of the Hong Kong Inland Revenue Ordinance, a same-sex marriage is now regarded as a valid marriage. A married person under same-sex will now also be entitled to claim allowances or deductions in respect of the person’s spouse, as well as elect for joint assessment or personal assessment with the person’s spouse.
Q：	How can I claim the married person’s allowance in Hong Kong?
A：	You can claim the married person’s allowance by completing Part 9.1 of your tax return (BIR60) for the relevant year of assessment.