FAQs of Hong Kong Salaries Tax

My spouse and I have two children, so can each of us apply for child allowance of one child?

One of the couple should apply for all child allowance. Generally speaking, it is more favourable for one of the couple who earns higher income to apply for child allowance. However, if one of the couple is assessed at standard tax rate, it is more favourable for the other to apply for child allowance.

My son is 20 years old this year. He has not found a job since graduation in June of this year, will I be entitled to apply child allowance for my son?  

If you raise one child over 18 but under 25 years old, this child should receive full-time education during relevant taxable year before you can obtain this child allowance. According to your case as referred to, your son has received full-time education from April to June of this year, so you are eligible to apply for this child allowance. 

My parents are aged more than 60 and hold Hong Kong ID card, but have removed to mainland, then can I apply for dependent parents allowance?

If your dependent parents do not want to continue living in Hong Kong, and only occasionally visit home located in Hong Kong, they will not be deemed to be always living in Hong Kong, which means you will not meet the requirements for application. However, if your parents only once in a while live in mainland, they will be deemed to be always living in Hong Kong, and you can apply for dependent parents allowance in respect of them.

 I pay living cost of $20,000 to my mother every year, and intend to apply for "dependent parent allowance", then in which section of the tax declaration form shall I input the amount of living cost? 

Application for "dependent parent allowance" is subject to your parents' residence, ages and dependence.  

If the dependent is always living in Hong Kong, aged 55 or above in this year, and given not less than $12,000 for a whole year, they are entitled to apply for "dependent parent allowance", but need not to inputting the living cost actually paid in the year.

Does foreign national employed in Hong Kong need to pay Salaries Tax on salary obtained in Hong Kong?

Foreign national needs to pay Salaries Tax on its salary received during the employment in Hong Kong, but the following conditions can exempt the foreign national from Salaries Tax: 

  • Consecutively or accumulatively staying in Hong Kong not more than 183 days during one tax period 

  • This remuneration is not paid by Hong Kong employer or its representative 

  • This remuneration is not borne by enterprise set up in Hong Kong by foreign employer 

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