{"id":"tax","checkedOn":"2026-10-12","paths":["/calculators/tax-deduction/","/zh-hant/calculators/tax-deduction/","/zh-hans/calculators/tax-deduction/"],"execution":"browser-only; no calculation endpoint; no input values in analytics","notice":"Illustration only, not advice.","role":"Unlicensed referrer; general information and introductions only","assumptions":"Limits checked 12 October 2026 for 2026/27. Enter net qualifying premiums actually paid in the assessment year, one VHIS total per insured person (combine their policies). HK$8,000 per person; TVC is allowed first within the HK$60,000 TVC/QDAP shared cap.","inputSchema":{"type":"object","additionalProperties":false,"required":["vhis","qdap","tvc"],"properties":{"vhis":{"type":"string","description":"VHIS qualifying premiums by insured person (HKD, comma-separated)"},"qdap":{"type":"string","description":"QDAP qualifying premiums (HKD)"},"tvc":{"type":"string","description":"MPF TVC paid (HKD)"}}},"inputEncoding":"Comma-separated annual amounts in list fields; other numeric fields are decimal strings, as in the HTML form","exampleInput":{"vhis":"10000, 6000","qdap":"50000","tvc":"20000"},"output":{"vhis":"HKD deduction, each insured person capped at 8000","tvc":"HKD TVC deduction allowed first","qdap":"HKD QDAP deduction using remaining shared cap","total":"HKD income deduction, not tax saved"},"exampleOutput":{"vhis":14000,"tvc":20000,"qdap":40000,"total":74000},"sources":["https://www.ird.gov.hk/eng/faq/vhis_qp.htm","https://www.ird.gov.hk/eng/pdf/ind_ctre_demo.pdf"]}