HONG KONG – A tax deduction scheme for assisted reproductive service expenses in Hong Kong came into force on Friday.

The deduction, under salaries tax and personal assessment, is applicable to qualifying assisted reproductive (AR) service expenses paid starting from the 2024/25 year of assessment, the special administrative region government said in a notification.

All AR services received for medical reasons are considered as qualifying AR services, it added.

The SAR government gazetted the Inland Revenue (Amendment) (Tax Deductions for Assisted Reproductive Service Expenses) Ordinance 2025 to amend the Inland Revenue Ordinance to introduce the tax deduction on Friday.

The Legislative Council passed the bill on third reading on Feb 19.

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Two categories of persons are eligible for the tax deduction are. In the first category are: infertile couples or persons under specified circumstances, including those undergoing sex selection of embryos to avoid sex-linked genetic diseases, and single persons continuing a procedure where gametes were, or an embryo was, placed in the body of a woman pursuant to the procedure when they were the parties to a marriage.

Patients who may be rendered infertile as a result of chemotherapy, radiotherapy, surgery, or other medical treatment fall in the second category.

According to the HKSAR government, expenses paid for qualifying AR services by a taxpayer, by a taxpayer’s spouse who is not living apart from the taxpayer, or by both, are allowable deductions.

The maximum deduction allowable for a year of assessment is HK$100,000. For married taxpayers, the maximum deduction for both taxpayer and spouse is HK$100,000 in total.

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The government reminded taxpayers that the Inland Revenue Department may request them to provide the proof of qualifying AR service expenses in support of any deduction claimed.

Citizens who have paid for qualifying AR service expenses on or after April 1 last year and who intend to claim tax deductions for such expenses may obtain the proof retrospectively from centers holding an artificial insemination by husband license, a treatment license or a storage license, it added.