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.

Number of Dependants
Cohabiting continuously without full valuable consideration. Each: HK$50,000 basic + HK$50,000 additional = HK$100,000.
Or disabled (any age) eligible for Government Disability Allowance. Each: HK$50,000 basic only.
Each: HK$25,000 basic + HK$25,000 additional = HK$50,000.
Each: HK$25,000 basic only.
Eligibility Confirmation
IRD requires either 6 months continuous residence OR HK$12,000+ annual contribution toward the dependant's maintenance.
Allowance is available only if the dependant ordinarily resides in HK during 2026/27.
Tax Calculation
After MPF and other deductions but before personal allowances.
Used to estimate salaries tax saved by the allowance.
Total Dependent Parent/Grandparent Allowance
HK$0
Estimated tax saved
HK$0
Number of dependants counted
0
Co-residing additional bonus
HK$0
Calculation Breakdown
Item Amount
2026/27 IRD allowances: Parent/grandparent age 60+ — basic HK$50,000 + additional HK$50,000 if co-residing = HK$100,000. Age 55–59 — basic HK$25,000 + additional HK$25,000 if co-residing = HK$50,000. Each dependant claimed by ONE taxpayer only. Eligibility requires HK ordinary residence + 6-month continuous maintenance OR HK$12,000+ annual contribution.

Source: Inland Revenue Department HK — Dependent Parent and Grandparent Allowance (ird.gov.hk). Last updated: May 3, 2026.
Ad Space

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.