Salaries Tax -
Dependent Parent Allowance
If a taxpayer maintains his parent, he
may claim the allowance subject to the following conditions.
To qualify the allowance, the parent must ordinarily reside in Hong Kong
and be 60 or above; or if under 60, he is disabled.
From 2005/06 onward, the age limit is reduced to 55.
According to Section 2 of
IRO, “parent” means:
a parent of whose
marriage the taxpayer or his spouse is the child;
the natural father or
mother of the taxpayer or his spouse;
a parent by whom the
taxpayer or his spouse was adopted;
a step parent of the
taxpayer or his spouse; or
a parent of his deceased
Maintaining the parent means paying the parent at least $12,000 during
the year of assessment or living with the parent "not for full
consideration" for at least 6 months. The phrase "not for full
consideration" means the taxpayer subsidizing the living costs of the
parent; the allowance can still be granted even if the parent
contributes to pay his own living expenses or some of the household
In addition, a person may claim Additional Dependent Parent Allowance if
he lives with his parent "not for full consideration" throughout the whole
year of assessment.
Full allowance is granted for the whole year of assessment in which the
parent or grand-parent reaches 55. Also full allowance is granted for
the year of death. No time apportionment of the allowance is required.
No double dependent parent allowance for the same parent is allowed.
two or more persons claiming the allowance, they should reach an
agreement as to who can get the allowance. If no such agreement is made,
no one can get the allowance.
addition, a person
may claim Disabled Dependant Allowance in respect of his disabled
parent. The condition for the claim is that the parent must be eligible
to claim Disability Allowance from the Social Welfare Department.
A person may
claim the allowance in tax return. If he forgets to do so, he may
claim it by an objection when he receives
the assessment. Even if he misses the objection deadline, he can still
claim it by a Section 70A claim
is an omission --- to claim the allowance).
Press here for the amount of allowances.