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2024年5月2日 · The amendment ordinance provides tax deductions for qualifying annuity premiums and tax deductible MPF voluntary contributions (TVC) under salaries tax and personal assessment. The deductions are applicable to a year of assessment commencing on or after 1 April 2019 (i.e. year of assessment 2019/20 onwards).
購買QDAP可享稅務扣除優惠. 納稅人可就其合資格延期年金保費申請稅務扣除，扣除總額以每課稅年度60,000港元*為上限。 有關QDAP的扣稅安排，請瀏覽 「合資格延期年金保費及可扣稅強積金自願性供款扣稅安排」專頁 及 稅務局網站 。 保監局會為符合條件的延期年金產品，認證為QDAP。 如欲了解有關條件的詳情，請參考保監局發出的 指引 。 只有購買被認證為QDAP的產品，其已繳付的保費方合資格在薪俸稅及個人入息課稅下享有稅務扣除的優惠。 已被認證的產品名單已上載於以下網頁： 符合稅務扣減資格之合資格延期年金保單名單. QDAP的銷售說明書須清晰標明該產品已獲保監局認證，並印有以下的QDAP標誌： 「年金至識揀」是一個簡便快捷的工具，協助有意購買QDAP的市民找出適合自己的產品。
2024年5月2日 · 什麼是合資格年金保費. 合資格年金保費是指為簽訂或續訂經保監局核證為合資格延期年金保單而須向保險人繳付的淨款額，但以關乎提供年金款項的淨款額為限。 扣除資格. 自 2019/20 課税年度起，如你或你同住配偶根據合資格延期年金保單，以保單持有人身分為年金領取人可領取的年金款項繳付合資格年金保費，可申請有關扣除。 保單持有人必須為： 你自己； 你的配偶；或. 你及你的配偶. 合資格年金保費的繳款人必須為： 你自己； 你的同住配偶；或. 你及你的同住配偶. 年金領取人必須為： 你自己；或. 你在有關課税年度內任何時間的配偶；或. 你自己及你在有關課税年度內任何時間的配偶. 年金領取人同時必須在有關課税年度內持有香港身分證. 已婚人士申索扣除.
Tax deductions for qualifying annuity premiums and tax deductible MPF voluntary contributions. Show All. Number of qualifying deferred annuity policy. The annuitant must be HKID card holder. Claim for deduction by married persons. Refund of qualifying annuity premiums.
Taxpayers are allowed to claim a tax deduction for their qualifying deferred annuity premiums up to a maximum limit of HK$60,000 * per assessment year. For detailed arrangements, please refer to the dedicated webpage on Tax Deductions for QDAP and Tax Deductible MPF Voluntary Contributions and the Inland Revenue Department’s website.
扣稅延期年金 (QDAP）與即期年金的分別. 年金可以分為延期年金和即期年金兩種。 即期年金是一筆過繳付保費後，隨即開始領取年金收入。 而延期年金則有一個累積期，在達到特定年齡或退休後可以開始領取年金收入.「扣稅年金」 (QDAP) 是延期年金的一種，由保險公司提供，適合在職人士購買，符合資格的保險計劃可以申請扣稅優惠，每年最高扣除額為HK$60,000。 而一般而言，扣稅延期年金的總內部回報率（IRR）可高達3%以上，這就是為什麼購買退稅年金是值得的原因。 延期年金比較.
The actual tax savings depend on personal income level, entitled tax allowances and deductions as well as the amounts of qualifying deferred annuity premiums paid or the amounts of TVC made. Based on the prevailing highest tax rate (i.e. 17%), the maximum tax savings can reach $10,200.
Starting from 1 April 2019, retirement savings of taxpayers via qualifying deferred annuity premiums of a qualifying deferred annuity policy (QDAP) and TVC under MPF schemes can enjoy tax deductions of up to a maximum of HK$60,000 per year.
QDAP / TVC. Product features. Annuity. Retirement planning. Secret Dating: Qualifying Deferred Annuity Policy. For relevant premiums to qualify for tax deductions, a deferred annuity product must comply with the guideline issued by the Insurance Authority, including: Minimum total premiums of $180,000 and minimum payment period of 5 years.
Qualifying Deferred Annuity Policy (“QDAP”) > Qualifying Deferred Annuity Policy (“QDAP”) - FAQs
