If you have elected for Personal Assessment (Part 7 of paper return), you may claim

was let.

(a) The amount of deduction allowable is the lesser of Qualifying Rental Amount or the
     deduction ceiling for the tenancy in relation to the year of assessment.

(b) The Qualifying Rental Amount is (i) the amount of rents paid under the tenancy in relation
     to the period, divided by the number of tenants under the tenancy; and (ii) if the premises
     are used partly as a place of residence and partly for other purposes, it is such part of the
     amount that is reasonable in the circumstances of the case.

(c) The deduction ceiling for the tenancy is the maximum amount of deduction, to be
     reduced:
     (i) if there is more than one tenant under the tenancy - in proportion to the number of
          co-tenants; and / or
     (ii) if the contractual period of the tenancy covers only a part, but not the whole, of a year of
          assessment - in proportion to the contractual period of the tenancy that overlaps with
          the year of assessment.

(d) If you are married and not living apart from your spouse, the total amount of deduction
     allowable to you and your spouse is the amount determined in accordance with
     paragraph (5)(a) above. You may claim deduction for the total amount of rents paid by
     you and / or your spouse, or in accordance with an agreement on the respective claim
     amount reached by you and your spouse, but the amount already claimed in your
     spouse's return should be excluded.

(e) If you are married during part of a year of assessment, the above principle for determining
     the total amount of deduction allowable to you or your spouse (or both of you) will apply to
     that part of the year of assessment when you are married.

(f) If there is more than one qualifying tenancy in relation to a year of assessment, the
     amount of deduction allowable to you or the total amount allowable to you or your spouse
     (or both of you), for the year of assessment is the aggregate of the amount determined in
     accordance with the above principle for each of the tenancies.

(g) If there is more than one tenant under a qualifying tenancy, the rents paid under the
     tenancy will be taken to have been paid by each of the co-tenants in equal shares.

Circumstances in which deduction is not allowed:

(a) You or your spouse (not living apart):
     (i) is the legal and beneficial owner of any domestic premises in Hong Kong;
     (ii) is provided with a place of residence by employer or an associated corporation of the
          employer (including a refund for any rent paid); or
     (iii) is a tenant or an authorised occupant of a public rental housing flat.

(b) The landlord of the rented property is an associate of you or your spouse (e.g. spouse,
     parents, child, brother/sister, partner, or a corporation controlled by you or your spouse,
     etc).

(c) The premises concerned is prohibited from being used for residential purposes or tenancy
     is prohibited under any law or a Government lease.

(d) The rents are allowable as a deduction under any other provision of the Inland Revenue
     Ordinance.

(e) Any rent paid in respect of any other domestic premises has been allowed to you or your
     spouse (not living apart) as a deduction for the same period for which the rent is paid.

(f) You or your spouse has entered into a lease purchase agreement in respect of the
     premises.

More information is available at www.ird.gov.hk/eng/tax/drd.htm.

(a) You reside, during the year of assessment concerned, with your child in Hong Kong for:
     (i) a continuous period of not less than 6 months; or
     (ii) a shorter period that the Commissioner of Inland Revenue considers reasonable in the
          circumstances;

(b) The child:
     (i) was born on or after 25 October 2023; and
     (ii) is, at any time during the year of assessment, under the age of 18;

(c) The amount of home loan interest paid or the qualifying rental amount concerned is larger
     than the home loan interest basic deduction ceiling amount or the domestic rents basic
     deduction ceiling amount for the relevant year of assessment;

(d) You claim to use in Part 8.4 or 8.5 of your return home loan interest basic deduction ceiling
     amount or domestic rents basic deduction ceiling amount, and their respective additional
     deductions ceiling amounts to determine the amount of home loan interest deduction and
     domestic rents deduction.

(a) If all the conditions under (1) are met and you wish to elect for using the additional
     deduction ceiling amount, you are required to enter either ‘1’ or ‘2’ in box of
     paper return stating the period you are residing with your child in Hong Kong during the
     year.

(b) You may be eligible for using the additional deduction ceiling amount if you reside with your
     child in Hong Kong for a period of less than 6 months. For details, you may refer to
     frequently asked question no. 4 at Department’s webpage
     (www.ird.gov.hk/eng/faq/adc.htm).

(a) If you are married and your spouse is eligible and wishes to elect for using the additional
     deduction ceiling amount, you are required to enter either ‘1’ or ‘2’ in box of
     paper return stating the period he/she is residing with the child in Hong Kong during the
     year. Your spouse must sign in Part 13 to indicate that he/she agrees to elect.

(b) Your spouse may be eligible for using the additional deduction ceiling amount if he/she
     resides with the child in Hong Kong for a period of less than 6 months. For details, you may
     refer to frequently asked question no. 4 at Department’s webpage
     (www.ird.gov.hk/eng/faq/adc.htm).

(c) Even if box of paper return is completed, if your spouse wishes to claim home loan
     interest deduction / domestic rents deduction, he/she is still required to make the claims in
     his / her own tax return, and elect to use the additional deduction ceiling amount
     (if appropriate).

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