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Q：
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Who can claim the child allowance in Hong Kong?
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A：
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During a relevant year of assessment, you can claim the child allowance if you maintain a child, who was:
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Under 18 years old and unmarried; or
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aged 18 or more but under 25 years old and unmarried and receiving full time education at a university, college, school or other similar educational establishment; or
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aged 18 or more and unmarried but incapacitated to work due to physical or mental disability.
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Q：
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Am I still eligible to claim the child allowance in Hong Kong if my child study overseas?
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A：
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The child allowance could still be granted if your child is unmarried and under the age of 25 and is receiving full time education at any time during the year of assessment whether studying in Hong Kong or overseas.
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Q：
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Is that I can claim the child allowance for my biological child only?
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A：
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Besides your own biological child or the biological child of your spouse or your former spouse, you may also claim child allowance for your own adopted child / step child or your spouse’s or your former spouse’s adopted child / step child.
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Q：
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Can a couple share the child allowance equally for an unmarried child?
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A：
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The child allowance should be claimed wholly by either you or your spouse unless you two are living apart or divorced. Therefore, you must decide who will claim all the child allowance. In general, it will be advantageous for the parent who has the higher income to claim child allowance.
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Q：
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What if there are two or more persons claimed child allowance for the same child?
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A：
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HKIRD will invite all the claimants (the taxpayer, his/her separated or divorced spouse and/or other persons entitled to claim child allowance) to reach an agreement on who should claim the child allowance wholly or an agreement on apportionment of that child allowance. IRD will apportion the child allowance having regard to the contributions on the maintenance and education of this child if no agreement is reached.
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FAQ
