The Hong Kong basic allowance, married person's allowance, child and dependent parent allowances, and the deduction ceilings that build net chargeable income.
Primary source: Salaries tax rates (Inland Revenue Department).
This explainer sets out hong kong salaries tax allowances and deductions as published by the Inland Revenue Department, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Inland Revenue Department publication that carries it.
The rules described here apply to Hong Kong. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.