香港：基本免税额调高至14.5万，已婚免税额增至29万港元

Core Viewpoint - The Hong Kong Financial Secretary, Paul Chan, announced a new budget proposal on February 25, which includes tax relief measures starting from the 2026/27 tax year, benefiting approximately 2.09 million taxpayers and resulting in an annual tax revenue reduction of about HKD 35.6 billion [1]. Group 1: Tax Relief Measures - The basic and single parent tax allowances will increase from HKD 132,000 to HKD 145,000, and the married persons' allowance will rise from HKD 264,000 to HKD 290,000, benefiting around 2.09 million taxpayers with an annual tax revenue decrease of approximately HKD 35.6 billion [1]. - The child allowance and additional child allowance will be raised from HKD 130,000 to HKD 140,000, impacting about 360,000 taxpayers and resulting in an annual tax revenue reduction of around HKD 6.8 billion [1]. - The tax allowance for supporting parents or grandparents will be increased, along with the deduction limit for elderly care expenses, benefiting approximately 830,000 taxpayers and leading to an annual tax revenue decrease of about HKD 9.7 billion [1]. Group 2: Specific Adjustments - The allowance for supporting parents or grandparents aged 60 or above will increase from HKD 50,000 to HKD 55,000, with the additional allowance for cohabiting parents or grandparents increasing by the same amount [2]. - The allowance for supporting parents or grandparents aged 55 to 59 will rise from HKD 25,000 to HKD 27,500, with the additional allowance for cohabiting parents or grandparents also increasing correspondingly [2]. - The deduction limit for elderly care expenses for parents or grandparents residing in qualified institutions will increase from HKD 100,000 to HKD 110,000 [2].