5. I have to maintain my two parents. Under what circumstances can I claim the “dependent parent allowance” or the additional dependent parent allowance”?

5. I have to maintain my two parents. Under what circumstances can I claim the “dependent parent allowance” or the additional dependent parent allowance”?

Under section 30 and section 30A of the Inland Revenue Ordinance, a taxpayer is eligible to claim a dependent parent/grandparent allowance if the taxpayer or his/her spouse (not being a spouse living apart) maintain his/her own parents/grandparents or the spouse's parents/grandparents, who at any time in the year of assessment: 

• were ordinarily resident in Hong Kong; and
• were aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and
• had either resided with the taxpayer and his/her spouse, otherwise than for full valuable consideration, for a continuous period of not less than 6 months, or had received from the taxpayer or his/her spouse not less than $12,000 in money towards the maintenance.

Taxpayers are eligible to claim an additional dependent parent/grandparent allowance in respect of each dependent parent/grandparent who resided with them, otherwise than for full valuable consideration (i.e. without any payment or compensation), continuously throughout the year of assessment.

"Parent" refers to: 

• the natural father/mother of the taxpayer or his/her spouse; or
• a parent by whom the taxpayer or his/her spouse was legally adopted; or
• a step-parent of the taxpayer or his/her spouse; or
• a parent of the deceased spouse of the taxpayer.

"Grandparent" refers to: 

• a natural grandfather/grandmother of the taxpayer or his/her spouse; or
• an adoptive grandparent of the taxpayer or his/her spouse; or
• a step-grandparent of the taxpayer or his/her spouse; or
• a grandparent of the deceased spouse of the taxpayer.

Only one person can be granted an allowance in respect of any one parent or grandparent. If more than one person is entitled to the allowance in respect of the same parent or grandparent, they must agree among themselves as to who shall claim the allowance.

In respect of the same dependant, you can claim either the dependent parent allowance or the elderly residential care expenses, but not both.

From the year of assessment 2023/2024onwards, the allowance is $50,000 for each dependant for parents or grandparents who are 60 years of age or older or who qualify for a payment under the government’s disability allowance programme. The allowance for each dependant is $25,000 for grandparents and parents who are 55 years of age or older but under 60.