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Tax Deduction

Deduction of Tax for Expenses on Self-Education

Students may be eligible to apply for a tax deduction in respect of programme fees if the course of study will gain or maintain a qualification for use in employment. From the financial year of 2017/18 onwards, the maximum tax-deductible allowance is HK$100,000. Most of the HKU SPACE award-bearing programmes fall into this category. To apply, students should follow the instructions when completing their annual tax returns to the Inland Revenue Department.

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