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

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Salaries Tax - Child Allowance 


A taxpayer may claim child allowance if he maintains an unmarried child who is below 18, and if 18 to 25: a full time student, or if over 25: disabled for work.


Whether or not the child is a Hong Kong resident does not affect the eligibility of the allowance.


Full allowance is granted in the year of assessment in which the child is born. Press here for the amount of allowances.


No double claim of child allowance for a child. No sharing or splitting of child allowance among a couple unless the couple is living apart or divorced. If the couple has more than one eligible child, either spouse can make the claim for all the children and then the other spouse gets no child allowance at all. In general, it is advisable for the spouse with higher income to make the claim.


A claim for living-apart has to be proved by production of court order or separation deed. A married person living apart from his spouse temporarily is not accepted as living-apart for tax purpose.


According to Sectin 27 of IRO, the word "child" is defined as any child of a person chargeable to tax or of his or her spouse or former spouse whether or not born in wedlock and includes the adopted or step child of either or both of them. Besides, the word "adopted" is defined as: adopted in any manner recognized by the laws of Hong Kong.


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