Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Profits Tax - Technical education 

Section 16C of Inland Revenue Ordinance allows “any payment to be used for the purpose of technical education related to that trade or business at any university, university college, technical college or other similar institutions” which are approved by Commissioner of Inland Revenue.  

A list of “approved institutes” is published on the Revenue's homepage under [tax information] > [businesses].  

Section 16C is to broaden the scope of deduction. In other words, the expenditure not meeting the Section 16C conditions can still be deductible if it satisfies Section 16(1). 

Technical education is deemed to be related to a trade or business if it is of a kind specially requisite for persons employed in that trade or business. 

The qualifying expenditure refers to the payments for education in the approved institute. There is no such requirement for the taxpayer's employee to study in the institute. It does not matter whether the payment is paid to the institute or students.


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