KNOWLEDGE|
Items |
At Present（HK$） |
From 2026-27 Year of Assessment（HK$） |
|
Basic allowance |
132,000 |
145,000 |
|
Single parent allowance |
132,000 |
145,000 |
|
Married person’s allowance |
264,000 |
290,000 |
|
Child allowance Note: Same increases for additional allowance for the first two years after childbirth |
130,000 |
140,000 |
|
Dependent parent/ grandparent allowances Note: Same increases for additional allowance for residing with dependent parent/grandparent |
For dependent parent/grandparent aged 60 or above, or parent/grandparent eligible in receipt of disability allowance |
|
|
50,000 |
55,000 |
|
|
For dependent parent/grandparent aged 55 to 59 |
||
|
25,000 |
27,500 |
|
|
Deduction ceiling for elderly residential care expenses |
100,000 |
110,000 |
|
Allowance Items |
Amount（HK$） |
|
|
Basic Allowance |
145,000 |
|
|
Married Person’s allowance |
290,000 |
|
|
Child Allowance |
||
|
For each of the 1st to 9th Child |
140,000 |
|
|
Additional Child Allowance (for each child) |
140,000 |
|
|
Dependent Parent/Grandparent Allowance (for each dependent) |
||
|
Parent/grandparent aged 55 or above but below 60 |
27,500 |
|
|
Parent/grandparent aged 60 or above or is eligible to claim an allowance under the Government’s Disability Allowance Scheme |
55,000 |
|
|
Additional Dependent Parent/Grandparent Allowance (for each dependent) |
||
|
Parent/grandparent aged 55 or above but below 60 |
27,500 |
|
|
Parent/grandparent aged 60 or above or is eligible to claim an allowance under the Government’s Disability Allowance Scheme |
55,000 |
|
|
Dependent Brother or Sister Allowance (for each dependent) |
37,500 |
|
|
Single Parent Allowance |
145,000 |
|
|
Disabled Dependent Allowance (For each dependent) |
75,000 |
|
|
Personal Disability Allowance |
75,000 |
|
|
Deduction Items |
Max Amount（HK$） |
|
Expenses of Self-Education |
100,000 |
|
Elderly Residential Care Expense （to be paid to home care center, per person） |
110,000 |
|
Home Loan Interest (Basic) |
100,000 |
|
Home Loan Interest (Additional) |
20,000 |
|
Mandatory Contributions to Recognized Retirement Schemes |
18,000 |
|
Qualifying Premiums Paid under Voluntary Health Insurance Scheme (VHIS) Policy (For each insured person) |
8,000 |
|
Qualifying Annuity Premiums and Tax Deductible MPF Voluntary Contributions |
60,000 |
|
Domestic Rents Deduction (Basic) |
100,000 |
|
Domestic Rents Deduction (Additional) |
20,000 |
|
Approved Charitable Donations [ (Income– Allowable Expenses – Depreciation Allowances) * Percentage] |
35% |
|
Expenses on Assisted Reproductive Services |
100,000 |
|
Disclaimer All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage. |
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