Part 10 Deduction for Assisted Reproductive (AR) Service Expenses
Qualifying AR service expenses are deductible under Salaries Tax and Personal Assessment.
The deduction is applicable to the year of assessment 2024/25 and after,
capped at $100,000 (deduction ceiling) for each year of assessment.
The total amount of deduction allowable to a married person and the person’s spouse is also capped at $100,000.
You can claim deduction for expenses paid by you and/or your spouse (not living apart)
for qualifying AR services you and/or your spouse received or are/is to receive for medical
reasons in relevant licensed centres. The total amount of deduction allowable to you and
your spouse is the aggregate amount of qualifying AR service expenses paid by you and /or
your spouse in the year of assessment, capped at the ceiling amount of $100,000.
You and your spouse are free to decide how to allocate the amount of deduction claimed,
but expenses already claimed in your spouse’s return should be excluded.
Fill in the amount of deduction claimed. (box [138] in the
paper return).
When you file the tax return, you need not attach documents
to support your claim. However, you should obtain a standard
form of proof for qualifying AR service expenses (the Proof)
from the licensed centre providing the relevant qualifying AR
service certifying the date and amount of expenses paid,
as well as your eligibility for tax deduction, and retain
the Proof and relevant receipt for verification by the Department when required.
For details, you may refer to
www.ird.gov.hk/eng/tax/ars.htm.
(May 2026)