Section 12(1)(e) of Hong Kong Inland Revenue Ordinance states that a person can get a deduction for Self-Education Expenses. In brief, the qualifying conditions are:-

• The expenses are paid to institutions approved by the Hong Kong Inland Revenue Department such as universities, university colleges or technical institute;
• The expenses include tuition and examination fee for a course of education, and the course of education is related to employment, whether present employment or planned employment; and
• The expenses are not reimbursed or are not to be reimbursed by employer or any other person.
  
  

Only the actual amount paid in the year of assessment should be claim. No spreading of the expenses throughout the period of the course is allowed. The maximum deductible amount is HK$80,000 for the years of assessment 2013/14 to 2016/17. From the year of assessment 2017/18 onwards, the deduction ceiling for self-education expenses has been increased to HK$100,000.

The Hong Kong Inland Revenue Department may allow deduction, by concession, for examination fee of a professional examination relevant to your employment alone even though the taxpayer does not take a course of education or training.

For those self-education expenses that are for general interest classes, it will not be qualified as an employment-related course and non-deductible, like driving lessons, cookery classes, religious seminars, etc.

You may claim self-education allowance by completing Part 4.3 of your tax return for the relevant year of assessment. If you forget to do so, you may still make a claim in writing within the prescribed time limit, i.e. within 6 years after the end of the year of assessment or within 6 months after the issue of a notice of assessment for the year of assessment, whichever is the later. You also need to state details of the omission and submit sufficient evidence to substantiate the claim.

Source：Hong Kong Inland Revenue Department’s website

- https://www.gov.hk/en/residents/taxes/salaries/allowances/deductions/selfeducation.htm
- https://www.ird.gov.hk/eng/faq/see.htm
- https://www.ird.gov.hk/eng/faq/ctr.htm