香港加大鼓励生育力度，初生子女奖2万+额外免税26万

Core Viewpoint - The Hong Kong government is implementing a comprehensive set of policies to encourage childbirth in response to a declining population, including significant tax incentives and enhanced childcare services [4][5]. Group 1: Tax Incentives - The additional tax exemption for newborns will double to 260,000 HKD over two years starting from the 2026/27 tax year [5][6]. - Currently, the tax exemption for eligible children is 130,000 HKD per child, with an additional 130,000 HKD in the year of birth [6]. Group 2: Childcare Services - The government plans to increase the number of subsidized childcare centers by adding 15 new centers over the next three years, providing approximately 1,500 additional daycare spots for children aged zero to three, nearly doubling the current capacity [6]. - The after-school care program will be expanded without a cap on the number of participants, facilitating working parents [7]. Group 3: Fertility Support - Legislation effective December 2023 will remove the statutory storage period for gametes and embryos, offering greater flexibility for those seeking to conceive [7]. - The number of assisted reproductive service slots will increase from 1,100 to 1,500 by the 2025-26 fiscal year [7]. Group 4: Population Trends - The number of newborns in Hong Kong has been declining for six consecutive years since 2017, but there was a slight increase in 2024, with approximately 36,700 newborns, marking an 11% rise from the previous year [8]. - As of the end of 2024, Hong Kong's total population was reported at 7.5006 million, a decrease of 27,300 from the previous year [9].