A taxpayer may claim allowance in respect of each dependent parent by you or your spouse, not being a spouse living apart from you, during the year. To qualify for the allowance, the dependent parent must at any time during the year be:

• ordinarily resident in Hong Kong;
• aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and
• resided with you or your spouse, without paying full cost, for a continuous period of not less than 6 months or have received from you or your spouse not less than $12,000 in money towards his / her maintenance.

According to Section 2 of Hong Kong Inland Revenue Ordinance, “parent” means:

• a parent of whose marriage the person or his or her spouse is the child; or
• the natural father or mother of the person or his or her spouse; or
• a parent by whom the person or his or her spouse was adopted; or
• a step parent of the person or his or her spouse; or
• a parent of the person’s deceased spouse

If the dependent parent resided with you continuously throughout the whole year without paying full cost, you are entitled to Additional Dependent Parent Allowance.

No double claim of dependent parent allowance for the same parent is allowed. If two or more persons can claim the allowance, they should reach an agreement as to who shall claim the allowance. If no such agreement is made, no one can get the allowance.

In addition, you may claim Disabled Dependant Allowance in respect of your disabled parent. The condition for the claim is that your parent must be eligible to claim an allowance under the Government’s Disability Allowance Scheme from Social Welfare Department. For dependants who have not claimed the disability allowance, certification issued by the Director of Health or the Chief Executive, Hospital Authority or Medical Assessment Report issued by a registered medical practitioner of a private hospital is required to substantiate the dependant's eligibility for disability allowance in the relevant year.

You may claim dependent parent allowance by completing Part 9.4 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/allowances/allowances.htm
- https://www.ird.gov.hk/eng/faq/ctr.htm