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2024年5月2日 · Eligibility for Deduction. From the year of assessment 2019/20 onwards, you may claim a deduction for qualifying annuity premiums paid by you or your spouse (not living apart) as a policy holder of a QDAP policy for an annuity payment receivable by an annuitant. To be deductible, the policy holder must be: yourself; your spouse; or.
2024年5月2日 · 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.
Deduction is only allowed for qualifying annuity premiums paid in a year of assessment. Qualifying annuity premiums of $30,000 paid by taxpayer during the year of assessment 2023/24 would be allowable. The remaining balance would be allowable in year of
The deduction is applicable to. the year of assessment 2019/20 and after. (boxes , , & of paper return) Eligibility for deduction. (a) Qualifying Annuity Premiums: The policy holder of a Qualifying Deferred Annuity. Policy must be yourself and / or your spouse. The qualifying annuity premiums must.
2024年5月2日 · 合资格年金保费是指为签订或续订经保监局核证为合资格延期年金保单而须向保险人缴付的净款额，但以关乎提供年金款项的净款额为限。 扣除资格. 自 2019/20 课税年度起，如你或你同住配偶根据合资格延期年金保单，以保单持有人身分为年金领取人可领取的年金款项缴付合资格年金保费，可申请有关扣除。 保单持有人必须为： 你自己； 你的配偶；或. 你及你的配偶. 合资格年金保费的缴款人必须为： 你自己； 你的同住配偶；或. 你及你的同住配偶. 年金领取人必须为： 你自己；或. 你在有关课税年度内任何时间的配偶；或. 你自己及你在有关课税年度内任何时间的配偶. 年金领取人同时必须在有关课税年度内持有香港身分证. 已婚人士申索扣除.
2019年3月20日 · Starting from April 2019, retirement savings by way of qualifying deferred annuity policies (“QDAP”) or tax deductible MPF voluntary contributions ("TVC") could entitle you to tax deductions. The deduction cap is $60,000 per year, which is an aggregate limit for
可以。納税人可在同一個課税年度申請扣除為一份或多於一份合資格延期年金保單而繳付的合資格年金保費。但每名納税人可獲容許扣除的款額不得超過實際支付的合資格年金保費和可扣税强積金自願性供款的合計金額；或指明最高扣除額60,000元，數額以較低者為準。
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 .
You may claim a deduction for qualifying annuity premiums paid by you or your spouse (not living apart) as a policy holder of a QDAP policy for an annuity payment receivable by an annuitant. To be deductible, the policy holder must be: Yourself; your spouse; or yourself and your spouse
to a cap of $60,000 per year. It is an aggregate limit for both qualifying deferred annuity premiums and TVC. The actual tax savings depend on personal income level, entitled tax allowances and deductions as well as the amounts of qualifying deferred annuity
