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Q：
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What kind of the expenses of self-education is eligible for tax deduction in Hong Kong?
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A：
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The expenses of self-education allowable for deduction include tuition and examination fee paid for a course of education, which were for the purpose of gaining or maintaining qualifications for use related to employment. It must be either for current or planned employment. Further, the course of education must be provided by a relevant education provider while training or development courses were provided by a trade, professional or business association or accredited/recognized by an institution specified in Schedule 13 of the Hong Kong Inland Revenue Ordinance.
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Q：
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What is the limit of the allowable deduction?
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A：
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Starting from 2017/18 onwards, the deduction ceiling for the expenses of self-education has been increased from HK$80,000 to HK$100,000.
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Q：
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When should I claim the deduction if the payments were made in different year of assessment of courses that commence?
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A：
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You should claim deductions for the expenses of self-education for the relevant year of assessment during which the payments were made.
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Q：
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How can I claim the expenses of self-education in Hong Kong?
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A：
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You can claim a deduction for the expenses of self-education by completing Part 4.3(2) of your tax return (BIR60) for a relevant year of assessment.
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Q：
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Do I need to submit documentary evidence with my tax return (BIR60) for claiming the deduction for the expenses of self-education?
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A：
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You do not need to attach the payment receipts as supporting documents when you submit the tax return in the relevant year of assessment. However, you should retain them for a period of not less than 6 years, as the Hong Kong Inland Revenue Department may require you to produce those receipts for review.
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FAQ
