Child Allowance Tax Saving Calculator
From the number of children and marginal tax rate, estimate the Hong Kong child allowance tax saving (HK$130,000 per child).
輸入資料
計算結果
重點速覽：The US Child Tax Credit directly reduces tax owed per child. Hong Kong has no identical credit, but a 'child allowance' gives similar relief: HK$130,000 per child for 2025/26, plus an equal extra in the year of birth (HK$260,000 that year). Because it is an allowance (not a credit), the saving = allowance x marginal rate. Example: 2 children at 17% → 260,000 x 17% = HK$44,200. The key difference: a US credit cuts tax by a fixed amount; HK's allowance cuts taxable income, so the benefit scales with your marginal rate — higher earners save more per dollar of allowance. This calculator estimates the salaries-tax saving for family planning. WARNING: Estimate only — actual saving depends on total income, other allowances/deductions and the standard-rate cap; part of the allowance may sit in a lower band. Allowance applies to children under 18, or 18-25 in full-time education, claimed by one parent. Follow the IRD.
計算公式
子女免稅額總額 = 每名免稅額 × 子女人數 + 每名免稅額 × 新生子女人數 (出生當年額外)
估算慳稅 = 子女免稅額總額 × 邊際稅率
註：免稅額是扣減應課稅入息，慳稅效益隨邊際稅率而變
$$A = P\times N + P\times N_{newborn}$$$$\text{Tax Saving} = A\times r_{marginal}$$使用說明
- Enter the number of qualifying children.
- Enter any newborns in the year of assessment (extra equal allowance).
- Confirm the per-child allowance (default HK$130,000).
- Enter your marginal rate to see the allowance and saving.
不同子女人數與邊際稅率下的子女免稅額慳稅 (每名 HK$130,000，不含新生額外)
| 子女人數 | 免稅額總額 (HK$) | 邊際 2% 慳稅 (HK$) | 邊際 17% 慳稅 (HK$) |
|---|---|---|---|
| 1 | 130,000 | 2,600.00 | 22,100.00 |
| 2 | 260,000 | 5,200.00 | 44,200.00 |
| 3 | 390,000 | 7,800.00 | 58,650.00 |
| 4 | 520,000 | 10,400.00 | 88,400.00 |
同一份免稅額，邊際 17% 的家庭慳稅是邊際 2% 家庭的 8.5 倍，反映免稅額對高收入家庭更「值錢」。
理財情境案例
案例一：兩孩中產家庭
林太育有 2 名子女，家庭主要收入者邊際稅率 17%。
免稅額總額 = 130,000 × 2 = HK$260,000；估算慳稅 = 260,000 × 17% = HK$44,200。
這 HK$44,200 是透過減少應課稅入息而省下的薪俸稅，等於每名子女每年變相減稅逾 HK$22,000。
案例二：新生子女當年
陳先生今年迎來第 1 名子女，邊際稅率 17%。出生當年可享基本 130,000 加額外 130,000。
免稅額總額 = 130,000 + 130,000 = HK$260,000；慳稅 = 260,000 × 17% = HK$44,200。
出生翌年起只剩基本 130,000 免稅額 (慳稅 HK$22,100)，因此新生當年的額外免稅額值得把握，記得在報稅時申索。
常見問題
Does Hong Kong have a Child Tax Credit like the US?
No direct tax credit, but the 'child allowance' gives similar relief. For 2025/26 it is HK$130,000 per child, plus an equal extra in the year of birth. As an allowance (not a credit), the saving = allowance x marginal rate.
What is the difference between an allowance and a tax credit?
An allowance reduces taxable income — the benefit depends on your marginal rate (higher earners gain more). A tax credit directly reduces the tax bill by a fixed amount, regardless of rate. Hong Kong uses the allowance approach.
Which children qualify?
Children under 18, or aged 18-25 in full-time education, or any age if incapacitated due to physical/mental disability. Only one parent may claim each child's allowance.
How does the newborn extra allowance work?
A child born in the year of assessment gets the basic allowance plus an equal extra that year — HK$260,000 in total; from the following year it reverts to the basic HK$130,000. Remember to claim it when you file.
Is this saving an exact tax figure?
It is an estimate. The actual saving depends on your total income, other allowances and deductions, and whether the standard rate cap applies. Under progressive bands, part of the allowance may fall in a lower band, so this tool uses a single marginal rate for simplicity; for actual filing, follow the IRD's assessment.
相關工具
參考資料
本計算器內容由持牌稅務顧問團隊覆核，子女免稅額金額核對自稅務局公開資料。