| |
HK Tax Facts
Personal Allowances
| Year of Assessment |
2015/16 |
2016/17 |
2017/18 |
| - Individuals |
120,000 |
132,000 |
132,000 |
| - Married Persons |
240,000 |
264,000 |
264,000 |
| - Single Parent |
120,000 |
132,000 |
132,000 |
| - Children |
| |
1st to 9th child (per child) |
|
100,000 |
100,000 |
100,000 |
| - Dependent Parent/Grandparent |
| |
Basic |
|
40,000 |
46,000 |
46,000 |
| |
Additional |
|
20,000 |
23,000 |
23,000 |
| - Dependent brother/sister |
|
|
40,000 |
46,000 |
46,000 |
| - Disabled Dependent |
|
|
66,000 |
66,000 |
75,000 |
Deduction of Self-Education Expenses
| Year of Assessment |
2015/16 |
2016/17 |
2017/18 |
| - Maximum Deduction |
|
|
80,000 |
80,000 |
100,000 |
Deduction of MPF Contributions
| Year of Assessment |
2015/16 |
2016/17 |
2017/18 |
| - Maximum Deduction |
|
|
18,000 |
18,000 |
18,000 |
|
