If you are assessed to salaries tax or have elected personal assessment, you are entitled to a basic allowance and you are eligible to claim other allowances that may reduce your total assessable income provided that the prescribed conditions as specified in the Inland Revenue Ordinance are satisfied. Here you can learn more about the various allowances you can claim, how to lodge a claim and recent changes in allowance amounts.
Allowances Claimable Under Salaries Tax & Personal Assessment
In every year of assessment you are entitled to a basic allowance. You can also claim other allowances in respect of your dependent family members:
- Married person’s allowance
- Child allowance
- Dependent brother or dependent sister allowance
- Dependent parent and dependent grandparent allowance
- Single parent allowance
- Disabled dependant allowance
- More on allowances claimable under salaries tax and personal assessmenthttp://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/allowances.htm
Claiming an Allowance
All allowances should normally be claimed on your Tax Return – Individuals (BIR60) during the year of assessment to which they are related. Late claims are possible but the written claim should not be later than 6 years after the end of the year of assessment to which the claim relates. You may also complete the relevant parts of the claim form (IR831) and return it to the Inland Revenue Department . You are not required to submit evidence in support of the claim together with the tax return. You should, however, retain that evidence and supply it to the Inland Revenue Department for verification when required. The following link will take you to information on how to lodge a claim.
- Form IR831 Notice of objection or application for revision of assessment (pdf file)http://www.ird.gov.hk/eng/pdf/ir831e.pdf
- More on claiming allowanceshttp://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/claim.htm
You can send the application form to:
Inland Revenue Department
GPO Box 132
Hong Kong
Fax Number: 2877 1232
If you would like to submit the form IR831 online, more details on the program and the online submission of e-Forms are available through the following link.
- More on e-Forms and online submissionhttp://www.ird.gov.hk/eng/ese/efo.htm
Changes in Allowance Amounts over the Last 7 Years
The amounts of various allowances claimable under the salaries tax and personal allowance have changed in most cases over the last 7 years.
- More on changes in allowanceshttp://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/7years.htm
Last revision date: May 2012
