4. If I contribute to a Recognized Occupational Retirement Scheme (“RORS”) rather than a MPF scheme, can I still claim deductions?

4. If I contribute to a Recognized Occupational Retirement Scheme (“RORS”) rather than a MPF scheme, can I still claim deductions?

If you opt to participate in an MPF-exempted RORS, contributions you make to that scheme are also deductible, subject to the following restrictions:

• the amount deductible is the lesser of two amounts, that is, the amount you actually contributed to the RORS or the amount of mandatory contribution that you would have been required to pay had that scheme been an MPF scheme; and
• the maximum deduction for each year of assessment is $18,000 for the year of assessment 2018/19 onwards.