Hong Kong applies tax deduction for assisted reproductive services

The maximum deduction allowable for a year of assessment is $100,000.

The government has announced that a tax deduction for assisted reproductive (AR) service expenses has come into force.

The maximum deduction allowable for a year of assessment is set at $100,000, with the same limit applying collectively to married taxpayers.

Eligibility covers infertile couples or individuals under specific circumstances, such as those undergoing embryo sex selection to prevent sex-linked genetic diseases and single women continuing a procedure started during marriage.

In addition, it applies to patients at risk of infertility due to chemotherapy, radiotherapy, surgery, or other medical treatments.

Qualifying AR services include all procedures received for medical reasons.