自願醫保扣稅點計？每名受保人上限 8,000 元、指明親屬條件一次看清

The one-line answer

The VHIS deduction formula is simple: up to HK$8,000 of qualifying premiums per insured person per tax year (from 2020/21 onwards — the lower of the amount actually paid and the cap) is deducted from your assessable income.

Your tax saving = the deduction × your marginal tax rate. At the top 17% marginal rate, each insured person saves up to 8,000 × 17% = HK$1,360 a year; at the lowest 2% rate, about HK$160.

Example: you insure yourself, your spouse and two children — deductions for four insured persons can reach 8,000 × 4 = HK$32,000; at a 17% marginal rate that saves about HK$5,440 a year.

Who qualifies? Policyholder and insured conditions

Two conditions must be satisfied together (official IRD rules):

1. Who pays: you, or your spouse with whom you cohabit, must pay the qualifying premiums as the policyholder.
2. Who is insured: the insured person must be you, or a "specified relative" of yours in the year, and hold a Hong Kong identity card (a child under 11 without an HKID also qualifies if, at birth or adoption, their natural or adoptive parents are HKID holders).

The full list of "specified relatives" and their conditions:

• Your spouse;
• Parents, grandparents or maternal grandparents of you or your spouse: aged 55 or over; or under 55 but entitled to apply under the government's disability allowance scheme;
• Children or siblings of you or your spouse: unmarried, and either under 18; or aged 18 but under 25 and receiving full-time education; or aged 18 or over and incapable of work due to physical or mental incapacity.

In other words, covering parents is the most common tax-saving combination — but note that parents under 55 (and not qualifying for the disability allowance) do not qualify. This is the rule most often misunderstood.

Common situations: multiple people, multiple policies

The IRD rules are quite flexible about combinations — several official provisions are little known:

• No cap on the number of specified relatives — every qualifying family member carries their own HK$8,000 slot;
• More than one taxpayer may claim for the same insured person — e.g., siblings splitting their mother's premiums each claim their share (still capped at HK$8,000 each);
• Multiple policies for the same insured person are claimable in aggregate (still capped at HK$8,000);
• Married couples paying jointly: you may claim premiums paid by yourself or your cohabiting spouse, provided you agree on the split and never double-claim the same amount;
• Mixed policies (VHIS + life insurance): only the portion relevant to the certified product is deductible.

Practical note: if you surrender a policy or receive a premium refund, you must notify the IRD in writing within three months, or face a penalty or additional assessment.

How to claim, and how long to keep records

• At filing: enter the premiums in Part 9 of the Individual Tax Return (BIR60);
• If you missed filing: submit form IR831 within 6 years after the end of the relevant tax year;
• Records: no documents are needed at filing, but keep premium receipts and annual policy statements for 6 years (from the end of the relevant tax year) in case the IRD checks.

One more frequent question: the VHIS deduction is a separate line from QDAP / MPF tax-deductible voluntary contributions (TVC) — VHIS counts HK$8,000 per insured person, while QDAP and TVC share a HK$60,000 annual cap; the two categories are dealt with separately.

Prerequisite: the policy must be a "certified product"

Only policies under certified products — plans certified by the Secretary for Health as conforming to the government's VHIS requirements — are deductible; the list is published on the official VHIS website (vhis.gov.hk). Check the product number before applying, or confirm with our licensed team (IA Licence FB1514).

The above is compiled from the deduction rules published on GovHK and by the Inland Revenue Department — for general information and education only, not tax advice. Individual situations (policyholder arrangements, mixed policies, premium refunds) are subject to the IRD's official interpretation; please consult a tax professional where in doubt.