2024/25 Personal Assessment Allowance

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  1. Basic allowance

Applicable Objects: All members of the public who are subject to salaries tax or tax under personal assessment.
Amount: $132,000

  • This allowance is available to all taxpayers, regardless of whether they have dependent children or parents.
  1. Spousal allowance

Suitable for: Married persons (including opposite-sex and same-sex marriages) who live with their spouses or who are separated but still have financial support.
Amount: $264,000

✅ How to apply?

  • If the spouse has no salary income and has not elected for personal assessment, he or she may fill in No in Box 136 of Part 11.1 of the tax return.
  • If you are separated but still have a dependent spouse, you can add a “” ✔ sign in box 137 and indicate the maintenance expenses paid.
  • If both parties have income and wish to file a joint tax return, they can select “Joint Assessment” in Part 4.4 or fill in “Yes” in Box 66 of Section 7.1b.
  • The spouse is required to sign Part 12 to give consent to joint tax return or joint election for personal assessment.
  1. Child allowance

Eligibility: Dependent unmarried children who meet one of the following conditions:

  1. Under the age of 18
  2. Full-time students aged 18 to 24
  3. 18 years of age or older who are unable to work due to physical/mental problems

Amount: $130,000 per child
Additional allowance: An additional $130,000 will be paid if a child is born during the year of assessment

✅ Notes to Applicants

  • If you live with your spouse, only one of them can apply.
  • If the application is made at the same time as the separated or divorced spouse, it is necessary to agree on how to share the shares, otherwise the IRD will decide on the basis of the contribution of maintenance and education expenses.
  • It is advisable to apply for the higher income party, but if this would result in a standard rate assessment, the other party should apply.
  1. Dependent Parent/Grandparent Allowance

Suitable for: Dependent parents, grandparents aged 55 or above, who ordinarily reside in Hong Kong.

Amount:

  • Ages 55 to 59: $25,000
  • Aged 60 or above / eligible for Disability Allowance: $50,000
  • Living with an elderly person throughout the year: double allowance

✅ How to apply?

  • If you stay with the elderly for at least 6 months, you will be entitled to double the allowance.
  • If you do not live together, you will have to pay at least $12,000 per year for living expenses.
  • If an elderly person is admitted to a residential care home and has claimed deduction for elderly residential care expenses, he/she cannot claim the allowance at the same time.
  • Each elderly person can only apply by one person, and cannot be shared by more than one person.
  1. Disabled Dependant Allowance

Applicable to: Dependents who are eligible for **Hong Kong Government Disability Allowance**, including:

  • spouse
  • children
  • Parents, grandparents, maternal grandparents
  • Brothers and sisters

Amount: $75,000 (additional tax exemption, no impact on the allowance for married, children or dependent elderly)

✅ Proof must be provided for the application
One of the following documents can be submitted:

  1. Disability Allowance File Number of the Social Welfare Department
  2. Medical assessment report issued by the Department of Health/Hospital Authority
  3. Medical assessment report issued by a registered medical practitioner in a private hospital (if it is not suitable to be sent to a public hospital for assessment)

✅ How to apply?

  • Add an “” ✔ sign in the appropriate space in Part 11.1, 11.2 and/or 11.4
  • The Inland Revenue Department may check with the Social Welfare Department

Summary & Recommendations

  1. A basic allowance of $132,000 is available to all taxpayers.
  2. An additional $264,000 spousal allowance will be granted to married persons (depending on the spouse’s income).
  3. $130,000 allowance per child and an additional $130,000 if born in the same year.
  4. The allowance for elderly dependents is up to $100,000 depending on their age and whether they live together.
  5. An additional $75,000 allowance is available for supporting a disabled dependant.

💡 How to reduce taxes most effectively?

  • The parent with the higher income applies for the child allowance, unless it results in a standard rate assessment.
  • Elderly dependents should live with them as far as possible in order to receive double allowance.
  • Ensure that all applications have sufficient supporting documents to avoid rejection due to insufficient information.

    Inland Revenue https://www.ird.gov.hk/chi/ese/st_comp_2025_26_budget/cstcfrm.htm

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