Conditions for applying for dependent parent/grandparent allowance

For taxpayers or their spouses to apply for parent/grandparent allowance, the parents/grandparents must be

• Over 55 years old

• Usually live in Hong Kong

• Under 55 years of age, but eligible to apply for government disability allowance

• Have lived with the taxpayer or his spouse for at least 6 months without paying full expenses or the taxpayer or his spouse has paid them no less than $12,000 for support

The Inland Revenue Department will consider the following points to determine whether the parents/grandparents usually live in Hong Kong:

• Do they usually live in Hong Kong and regard Hong Kong as their place of daily life.

• Whether they leave Hong Kong temporarily or occasionally.

• Do they have a fixed residence, fixed job or business in Hong Kong.

• Whether they own a property as a fixed residence in another place.

• Whether their relatives and friends mainly live in Hong Kong.

Taxpayers or their spouses who have not paid the full amount of $12,000 to support their parents/grandparents but have lived with them continuously throughout the year without paying full expenses can also apply for this tax exemption, and can also be exempted from additional parents/grandparents Forehead. Please note that parents/grandparents living upstairs and downstairs in the residence of the taxpayer or their spouse, nearby buildings, or occasionally attending the taxpayer’s or their spouse’s home to take care of their children cannot be regarded as living together.

The above information is for reference only. If in doubt, we welcome your tax inquiries