Amount of Allowance

Here you can learn the amounts of the various allowances over the recent years.

Year of Assessment	2026/27* onwards	2023/24 to 2025/26	2020/21 to 2022/23
	$	$	$
Basic allowance	145,000	132,000	132,000
Married person’s allowance	290,000	264,000	264,000
Child allowance
For each of the 1^st to 9^th child	140,000	130,000	120,000
For each child born during the year, the child allowance is increased by	140,000	130,000	120,000
Dependent brother or dependent sister allowance	37,500	37,500	37,500
Dependent parent and dependent grandparent allowance
For each parent or grandparent -
who is 55 years old or above but below 60	27,500	25,000	25,000
who is 60 years old or above	55,000	50,000	50,000
who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme	55,000	50,000	50,000
Additional dependent parent and dependent grandparent allowance
For each parent or grandparent -
who is 55 years old or above but below 60	27,500	25,000	25,000
who is 60 years old or above	55,000	50,000	50,000
who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme	55,000	50,000	50,000
Single parent allowance	145,000	132,000	132,000
Disabled dependant allowance	75,000	75,000	75,000
Personal Disability Allowance	75,000	75,000	75,000

* Legislative amendments are required for implementing the tax measures as proposed by the Financial Secretary in the 2026-27 Budget.

Further Information

You can access common questions and answers on allowances and deductions through the following link.

Last revision date: April 2026