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Deduction for expenses on Assisted Reproductive Services |
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Expenses on assisted reproductive services are deductible under Salaries Tax and Personal |
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Assessment. The deduction is applicable to the year of assessment 2024/25 and after. (box |
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 in the paper return). |
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Enter the amount of necessary expenses paid by you and / or your spouse for receiving |
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assisted reproductive services in licensed centres. Expenses already claimed in your |
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spouse’s return should be excluded. |
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For details, you may refer to www.ird.gov.hk/eng/faq/ars.htm. |
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