香港税务学会倡议上调基本及已婚人士免税额 豁免650万港元以下首置印花税

Group 1 - The Hong Kong Taxation Institute recommends increasing the basic and married persons' tax allowances by approximately 10% for the 2026/27 fiscal budget [1] - The basic tax allowance is proposed to rise from HKD 132,000 to HKD 145,000, while the married persons' allowance is suggested to increase from HKD 264,000 to HKD 290,000 to address inflation and reduce taxpayer burden [1] - The Institute suggests exempting stamp duty for first-time homebuyers on residential properties valued at or below HKD 6.5 million, provided they reside in the property for three consecutive years [1] Group 2 - The Institute highlights the narrow tax base in Hong Kong and the instability of government revenue due to external economic fluctuations, recommending a comprehensive review of the current tax system and exploring options to broaden the tax base, including the potential introduction of indirect taxes [2] - Recommendations include measures to promote the development of the innovation and technology sector, such as relaxing tax deductions for intellectual property and providing at least 50% tax deductions for outsourced R&D activities conducted in the Greater Bay Area [2] - The Institute also suggests optimizing the stamp duty system to attract more investment holding activities [2]