Rule change · 1 April 2026

Hong Kong: From the year of assessment 2026/27 the basic allowance rises from HK$132,000 to HK$145,000 and the married person's allowance from HK$264,000 to HK$290,000, with increases to the single parent, child, newborn and dependent parent allowances and a higher deduction ceiling for elderly residential care expenses

From the year of assessment 2026/27 the basic allowance rises from HK$132,000 to HK$145,000 and the married person's allowance from HK$264,000 to HK$290,000, with increases to the single parent, child, newborn and dependent parent allowances and a higher deduction ceiling for elderly residential care expenses.