HK to expand exemption for Air Passenger Departure Tax

This comes alongside an APDT increase to $200 per passenger from $120.

Hong Kong will expand its Air Passenger Departure Tax (APDT) exemptions to include more transit and transfer passengers, effective 1 October. 

This will specifically cover those departing by air within 48 hours of their arrival, regardless of their initial mode of entry.

This comes alongside an APDT increase to $200 per passenger  from $120, announced in the Budget.

The new exemptions aim to boost Hong Kong International Airport's (HKIA) competitiveness, attracting more transfer passengers and stimulating local spending.

Based on 2024 data, these could benefit around 830,000 air transfers and 2.5 million intermodal transfer passengers annually. 

The exemptions have a potential revenue loss of approximately $670m per year, but increased passenger spending is expected to generate positive economic benefits.

The amendment will be gazetted on 13 June and presented to the Legislative Council on 18 June.