2023-07-03Hong Kong Salaries Tax – Personal Assessment
- Basic allowance;
- Married person’s allowance;
- Child allowance;
- Dependent brother/sister allowance;
- Dependent parent/grandparent allowance;
- Single parent allowance;
- Personal disability allowance; and
- Disabled dependant allowance.
(1)
he/she is 18 years of age or over, or under that age if both of his/her parents are dead; and
(2)
the elector is either ordinarily resident in Hong Kong or a temporary resident.
- https://www.ird.gov.hk/eng/pdf/pam37e.pdf