课税年度 |
2018/19* |
2017/18 |
2016/17 |
2015/16 |
2014/15 |
2013/14 |
2012/13 |
|
$ |
$ |
$ |
$ |
$ |
$ |
$ |
基本免税额 |
132,000 |
132,000 |
132,000 |
120,000 |
120,000 |
120,000 |
120,000 |
已婚人士免税额 |
264,000 |
264,000 |
264,000 |
240,000 |
240,000 |
240,000 |
240,000 |
子女免税额 |
|||||||
第1名至第9名子女(每名) |
120,000 |
100,000 |
100,000 |
100,000 |
70,000 |
70,000 |
63,000 |
在每名子女出生的课税年度,子女免税额可获额外增加 |
120,000 |
100,000 |
100,000 |
100,000 |
70,000 |
70,000 |
63,000 |
供养兄弟姊妹免税额 |
37,500 |
37,500 |
33,000 |
33,000 |
33,000 |
33,000 |
33,000 |
供养父母及供养祖父母或外祖父母免税额 |
|||||||
每名父母/祖父母/外祖父母— |
|||||||
如年龄为55岁或以上但未满60岁 |
25,000 |
23,000 |
23,000 |
20,000 |
20,000 |
19,000 |
19,000 |
如年龄为60岁或以上 |
50,000 |
46,000 |
46,000 |
40,000 |
40,000 |
38,000 |
38,000 |
未满60岁但有资格根据政府伤残津贴计划申索津贴 |
50,000 |
46,000 |
46,000 |
40,000 |
40,000 |
38,000 |
38,000 |
供养父母及供养祖父母或外祖父母额外免税额 |
|||||||
每名父母/祖父母/外祖父母— |
|||||||
如年龄为55岁或以上但未满60岁 |
25,000 |
23,000 |
23,000 |
20,000 |
20,000 |
19,000 |
19,000 |
如年龄为60岁或以上 |
50,000 |
46,000 |
46,000 |
40,000 |
40,000 |
38,000 |
38,000 |
未满60岁但有资格根据政府伤残津贴计划申索津贴 |
50,000 |
46,000 |
46,000 |
40,000 |
40,000 |
38,000 |
38,000 |
单亲免税额 |
132,000 |
132,000 |
132,000 |
120,000 |
120,000 |
120,000 |
120,000 |
伤残受养人免税额 |
75,000 |
75,000 |
66,000 |
66,000 |
66,000 |
66,000 |
66,000 |
伤残人士免税额 |
75,000 |
– |
– |
– |
– |
– |
– |
*财政司司长在2018-19年度财政预算案所建议的税务措施须经立法程序才可实施。