Conditions for applying for a married person’s allowance

The married person’s allowance is granted to married taxpayers. According to the tax regulations, the definition of marriage is a marriage recognized by Hong Kong law or a marriage between two persons outside Hong Kong who are capable of getting married in accordance with local laws, regardless of whether the marriage is recognized by Hong Kong law. Marriage also does not include marriages between a man and other wives other than the regular wife. Starting from 2018/19, the taxpayer’s marriage to his wife has continued at any time in any tax year or separated from his wife, but the taxpayer has support or financial support for the wife; and the following conditions are met, you can apply for a married person Allowance:
• The wife has no taxable income in the year and has not chosen to assess tax on her own personal assessment or

• The taxpayer and his wife have opted for joint assessment and/or he and his wife have jointly opted for personal assessment

The above information is for reference only. If you have any questions, we welcome your tax inquiries

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