Part 9 Qualifying Premiums Paid under Voluntary Health Insurance Scheme (VHIS) Policy
Qualifying premiums paid under a VHIS policy is
deductible under Salaries Tax and Personal Assessment.
The deduction is applicable to the year of assessment
2019/20 and after. (boxes [116], [123], [130] & [137]
of
paper return)
Enter the amount of qualifying premiums paid by you
or your spouse for an insured person under a VHIS
policy. Premiums already claimed in your spouse’s
return should be excluded.
The insured person is either yourself or your
specified relative, i.e. your spouse, child, your or
your spouse’s brother, sister, parent or
grandparent.
The insured person is either a HKID Card holder or if
under the age of 11 and not a HKID Card holder at any
time during the year of assessment, his / her natural
parent or adoptive parent must be a HKID Card holder
when he / she was born or adopted.
If the specified relative is your child, your or your
spouse’s brother / sister, he / she must be at any
time during the year of assessment under the age of
18; or aged 18 or more but under the age of 25 and
receiving full time education; or aged 18 or more but
incapacitated for work by reason of physical or mental
disability.
If the specified relative is your or your spouse’s
parent / grandparent, he / she must be at any time
during the year of assessment at the age of 55 or
more, or eligible to claim an allowance under the
Government’s Disability Allowance Scheme.
The deductible amount shall not exceed the amount
prescribed in the Inland Revenue Ordinance.
(May 2026)