The Hong Kong Chief Executive's 2026 Policy Address was delivered on 16 September 2026. Tax policy plans include:
- An increase in the basic child tax allowance from HKD 140,000 to HKD 160,000 for taxpayers whose second or subsequent child is born on or after 16 September 2026;
- An increase in the additional tax allowance granted for the first two years following the birth of a second or subsequent child born on or after 16 September 2026 from HKD 140,000 to HKD 160,000;
- A stamp duty waiver ca…