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1. Who are eligible to claim the “married person's allowance”? What is the amount of that allowance?

Under section 29 of the Inland Revenue Ordinance, a taxpayer is eligible to claim the married person's allowance if he/she was, at any time during a year of assessment,


  • married and not living apart from his/her spouse; or
  • living apart from his/her spouse but was maintaining or supporting him/her; 
  • the spouse of the taxpayer did not have any income chargeable to salaries tax; or
  • the taxpayer and his/her spouse have chosen joint assessment; or
  • the taxpayer and his/her spouse have chosen personal assessment.

“Marriage” is defined in Section 2 of the Inland Revenue Ordinance as meaning:


  1. any marriage recognized by the law of Hong Kong; or
  2. any marriage, whether or not so recognized, entered into outside Hong Kong according to the law of the place where it was entered into and between persons having the capacity to marry,

but shall not, in the case of a marriage which is both potentially and actually polygamous, include marriage between a man and any wife other than the principal wife.


The amount of the married person's allowance (for a married couple) in 2015/16 and onwards is $240,000. Taxpayers cannot claim an individual basic allowance if they have already claimed the married person's allowance.