HK Married/Spouse Allowance 2026 Calculator
Adds up the main Hong Kong salaries tax allowances for the year of assessment 2026/27 and onwards, from the Inland Revenue Department's allowances table (August 2026): Basic Allowance HK$145,000, Married Person's Allowance HK$290,000, Child Allowance HK$140,000 for each of the 1st to 9th child, and Dependent Parent or Grandparent Allowance HK$55,000 for each dependant aged 60 or above. For 2024/25 and 2025/26 the figures were HK$132,000, HK$264,000, HK$130,000 and HK$50,000.
Basic and Married Person's Allowance
For 2026/27 and onwards the Basic Allowance is HK$145,000 and the Married Person's Allowance is HK$290,000. For 2024/25 and 2025/26 they were HK$132,000 and HK$264,000. Choose "Married filing separately" if each spouse takes the Basic Allowance on their own income.
Child Allowance
HK$140,000 for each of the 1st to 9th child from 2026/27 (HK$130,000 in 2025/26). The allowance is increased by a further HK$140,000 for a newborn; starting from 2026/27 this additional amount is given for each child in the first two years following childbirth. The calculator counts the basic HK$140,000 per child only.
Dependent Parent or Grandparent Allowance
HK$55,000 for each dependant aged 60 or above (or eligible under the Government's Disability Allowance Scheme), and HK$27,500 for one aged 55 to 59. An additional allowance of the same amount is given when the dependant resides with you. The calculator uses HK$55,000 per dependant.
Source and Disclaimer
Amounts are taken from the Inland Revenue Department's "Allowances, Deductions and Tax Rate Table" (PAM 61, August 2026), column "2026/27 and onwards". Estimates only — not tax advice.
Source: Inland Revenue Department — Allowances, Deductions and Tax Rate Table (PAM 61). Last updated: October 2026.