HK Dependent Parent/Grandparent Allowance Calculator 2026/27
Estimate your Hong Kong Dependent Parent and Grandparent Allowance for the 2026/27 year of assessment. Enter dependants, ages, residing-with-taxpayer status (continuous 6+ months), and your assessable income to see the tax allowance and salaries tax saved at your marginal rate. Free, runs entirely in your browser, based on Inland Revenue Department (IRD) rules.
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Source: Inland Revenue Department HK — Dependent Parent and Grandparent Allowance (ird.gov.hk). Last updated: May 3, 2026.
What Is the HK Dependent Parent and Grandparent Allowance?
The Dependent Parent and Grandparent Allowance is a Hong Kong salaries tax concession that lets a taxpayer reduce net chargeable income by a fixed amount per qualifying dependant. For year of assessment 2026/27, the basic allowance is HK$50,000 for each parent or grandparent aged 60 or above (or eligible to claim a Government Disability Allowance regardless of age), and HK$25,000 for each parent or grandparent aged 55 to 59. An additional allowance of the same amount applies if the dependant resided with the taxpayer continuously throughout the year, without paying full valuable consideration. Source: Inland Revenue Department — Dependent Parent and Grandparent Allowance.
So a co-residing parent aged 60+ delivers HK$100,000 total in allowances (HK$50k basic + HK$50k additional), while a co-residing parent aged 55–59 delivers HK$50,000 (HK$25k + HK$25k). At a 14% marginal salaries tax rate, that is up to HK$14,000 in tax saved per parent — and you can claim multiple parents and grandparents (your spouse's parents/grandparents qualify too).
Eligibility Rules: Who Counts as a Dependant
To claim the allowance for 2026/27, all of these must be true: (1) the parent/grandparent ordinarily resides in Hong Kong during the year; (2) the dependant is aged 55 or above, or eligible to claim Government Disability Allowance; (3) you, alone or jointly with others, contributed at least HK$12,000 toward maintenance of the dependant during the year, OR the dependant resided with you continuously for 6 months or more without full valuable consideration; and (4) the dependant is not your spouse.
"Parent" includes your or your spouse's natural parents, adoptive parents, step-parents, or parents-in-law of a deceased spouse. "Grandparent" follows the same rules at the next generation. Each dependant can be claimed by only one taxpayer in any given year — so siblings supporting the same parent should agree before filing. The IRD will reject duplicate claims.
How the Allowance Reduces Your Salaries Tax
Hong Kong applies the lower of two computations: progressive rates of 2%, 6%, 10%, 14%, and 17% on bands of HK$50,000 of net chargeable income, OR a 15% standard rate on net income with no allowances. The dependent parent allowance reduces net chargeable income under the progressive computation only — the standard-rate path ignores all personal allowances. For middle-income families paying tax under the progressive rates, each additional HK$50,000 of allowance translates to HK$2,500 to HK$8,500 in tax saved depending on which band the deduction falls in.
If you also pay HK$12,000 or more in elderly residential care expenses for a parent aged 60+, you can claim the elderly residential care expenses deduction (up to HK$100,000 in 2026/27) instead of — not on top of — the dependent parent allowance for that same parent. Choose whichever produces the bigger deduction. The IRD does not let you double-claim for one parent.
Common Filing Mistakes to Avoid
The most common errors: (1) two siblings both claiming the same parent — IRD systems detect this and disallow both claims pending evidence; (2) claiming for a parent who was overseas more than ~6 months (loses "ordinarily resident in HK" status); (3) claiming the additional co-residing allowance when the parent paid you full market rent (full valuable consideration disqualifies); (4) double-counting an in-law parent your spouse already claims; and (5) missing the 6-month / HK$12,000 maintenance threshold during the year.
Keep documentation: receipts for monthly support transferred, residential utility bills showing same address, and a letter or signed statement from co-claiming siblings confirming you are the sole claimant. The IRD can request these for up to 7 years after assessment. Last updated: May 3, 2026. Source: Inland Revenue Department HK.
Frequently Asked Questions
How much is the Dependent Parent Allowance in Hong Kong for 2026/27?
For 2026/27 the basic allowance is HK$50,000 per parent/grandparent aged 60 or above (or eligible for Government Disability Allowance), and HK$25,000 per parent/grandparent aged 55 to 59. If the dependant resides with you continuously through the year without paying full valuable consideration, an additional allowance of the same amount applies — so HK$100,000 total for a co-residing 60+ parent and HK$50,000 for a co-residing 55–59 parent.
Who counts as a dependant for this allowance?
Your or your spouse's natural, adoptive, or step parents and grandparents, plus parents-in-law of a deceased spouse. The dependant must (a) be ordinarily resident in Hong Kong during 2026/27, (b) be aged 55+ (or eligible for Disability Allowance), and (c) either reside with you continuously for 6+ months without full consideration OR receive at least HK$12,000 in maintenance from you during the year.
What is the additional co-residing allowance?
If the dependent parent or grandparent lived with you continuously throughout 2026/27 without paying full market consideration (rent), you qualify for an additional allowance equal to the basic amount — effectively doubling the benefit. So a co-residing 60+ parent goes from HK$50,000 to HK$100,000, and a co-residing 55–59 parent goes from HK$25,000 to HK$50,000. "Full valuable consideration" means market rent — token or below-market payments still qualify for the additional allowance.
Can multiple siblings claim the same parent?
No. Each dependant can be claimed by only ONE taxpayer per year of assessment. Siblings supporting the same parent must agree which one will claim the allowance. Submitting duplicate claims will trigger IRD review and both claims may be disallowed pending documentation. The chosen claimant typically should be the highest earner (where the marginal rate is greatest) to maximise family-wide tax savings.
Can I claim both Dependent Parent Allowance and Elderly Residential Care expenses?
Not for the same parent. If you pay HK$12,000+ in elderly residential care expenses for a parent aged 60+, you can claim the deduction (up to HK$100,000 for 2026/27) INSTEAD OF the Dependent Parent Allowance for that parent — choose whichever is bigger. You can split: claim the residential care deduction for one parent and the dependent parent allowance for another.
What documents should I keep?
Bank/MTR transfer records showing monthly support, residential utility bills with the same address (for co-residing claims), a signed statement from co-claiming siblings confirming you are the sole claimant, and proof of the dependant's HK identity card / age. The IRD can request supporting documentation for up to 7 years after the assessment year.