每月穩收年金 助你實踐退休承諾

滙豐保險10多年來一直提供年金計劃,助你與摯愛一起實踐退休承諾。現配合政府鼓勵香港人及早為退休作好準備,我們為你提供全新的合資格延期年金計劃,讓您在保障未來退休生活的同時,現在節省更多。投保合資格延期年金計劃可獲享稅務扣減,為未來儲蓄。請即瀏覽以下資料,了解有關個人入息課稅扣減及退休方案詳情。

每人每年最高可享港幣60,000元1免稅額,夫婦合併免稅額更可高達港幣120,000元1,即每人每年可享個人入息稅扣稅金額高達港幣10,200元2,夫婦合併入息稅扣稅金額更可高達港幣20,400元2

合資格延期年金計劃的最低保費總額為港幣180,000元。

既可獲稅務扣減,更可增加退休儲備。

有關延期年金稅務扣減

合資格延期年金計劃

  1. 甚麼是合資格延期年金計劃?

    合資格延期年金計劃是指受保險業監管局認可的延期年金保單,讓保單持有人有機會獲享稅務扣減。計劃特點包括但不限於最短年金供款期、最低保費總額、最低年金期及提取年金時的最低年齡等,必須合符保險業監管局制訂於合資格延期年金計劃指引下的條件。合資格延期年金計劃的年金提取人(相等於納稅人)可獲享上限高達港幣60,000元的稅務扣減。市面上並非所有私營延期年金計劃均可享有稅務扣減,如你想購買合資格延期年金計劃同時節省稅款,請了解清楚計劃詳情及扣稅的準則。

  1. 我可否就我和配偶的合資格延期年金申請稅務扣減?

    無論是夫婦作為聯名年金領取人,又或者納稅人或其配偶作為單一年金領取人,該名納稅人都可以就合資格延期年金計劃下支付的合資格延期年金保費申請稅務扣減。夫婦之間亦可靈活分配合資格延期年金保費的稅務扣除申請合共港幣120,000元的扣除總額,前提是每人所申請的扣除額不超過個人上限(港幣60,000元)。

稅務扣減安排

  1. 如何為合資格延期年金填表申請稅務扣減?

    你會收到合資格扣稅年金計劃的年度報表。基於你的合資格延期年金保單之已繳保費,你可向稅務局申請薪俸稅及個人入息稅之稅務扣除。如常向稅務局遞交已填妥的《報稅表-個別人士》。

想了解更多有關稅務扣減詳情:

下載智識扣稅四部曲 (10.7MB)

可獲入息課稅扣減的退休儲蓄產品

滙豐聚富入息延期年金計劃

以每月年金金額^的形式提供穩定的年金10年。或會在年金期開始時派發特別獎賞*。

投保可享首年保費折扣至少7%

由滙豐人壽保險(國際)有限公司(「本公司」)所承保。須受條款及細則約束。受本公司信貸風險影響,早期退保或會招致損失。

了解更多

滙豐盈達延期年金計劃

以每月年金金額^的形式提供穩定的年金20年或最長至99歲3

投保可享首年保費折扣至少7%

由滙豐人壽保險(國際)有限公司(「本公司」)所承保。須受條款及細則約束。受本公司信貸風險影響,早期退保或會招致損失。

 

了解更多

智識扣稅計算機

了解你在個人評稅的情況下,有機會在課稅年度內(例如2019年4月1日至2020年3月31日)大約獲得多少稅務扣減。

Personal Information

1. Your Income for the year of assessment :
HKD

Salaries tax is chargeable on most but not all of the income from employment, offices and pension, including any salary, salary, wages or director’s fees, arising in or derived from Hong Kong. Any are chargeable to salaries tax, and the gross amounts before the deduction of your contributions to a recognised occupational retirement scheme or mandatory provident fund scheme should be reported. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

2. Value of all places of residence provided byemployer or associated corporation :
HKD

If your employer provides you with a place of residence, rental value (RV) of it should be computed and assessed to salaries tax. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

Personal Information

1. Your Income for the year of assessment
(nil)
2. Value of all places of residence provided by employer or assoicated corporation
(nil)
Edit

Deductions

Along with the various allowances available, you may claim other deductions under salaries tax and personal assessment. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

In the year of assessment, how much have you spent on:

4. Self Education:
HKD

Expenses of Self-education (including tuition and the related examination fees) paid for a prescribed course of education may be deductible under salaries tax. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

5. Elderly Residential Care Expenses Deduction:
a) No. of dependant(s) resided in residential care home:
0
  • 0
  • 1
  • 2
  • 3
  • 4

Under salaries tax and personal assessment, you may claim a deduction for elderly residential care expenses that you or your spouse have paid to a residential care home for the care of a parent or grandparent. A person who is chargeable to tax at the standard rate is also entitled to the deduction. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR

b) Allowable deduction for expenses paid in the year of assessment to residential care home:
HKD

If you or your spouse pays fees to a residential care home for the parent or grandparent of either one of you, you may claim a deduction under the salaries tax or personal assessment. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

7. Home Loan Interest:
HKD

Home loan interest that you pay for the acquisition of a dwelling situated in Hong Kong and any car parking space located in the same development of the dwelling can be deducted from your assessable income under salaries tax or from your total income under personal assessment, if prescribed conditions are met. A person who is charged tax at the standard rate is also entitled to the deduction. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

8. MPF Mandatory Contributions:
HKD

You can claim deductions for mandatory contributions made to a mandatory provident fund scheme or contributions to a recognized occupational retirement scheme. You should note, however, that all contributions other than mandatory contributions are voluntary contributions and cannot be claimed as deductions. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

9. Approved Charitable Donations:
HKD

You can normally claim deductions for donations made to approved charitable organizations. However, not all payments you have made are deductible. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

10. Annuity Premiums or MPF Tax-deductible Voluntary Contributions (TVC) to be paid:
HKD

With purchased Qualifying Deferred Annuity Policy or contributions to Tax-deductible voluntary MPF account, each individual could be eligible for a tax deduction of up to HKD60,0001 per year.

Source: GovHK website

Deductions

4. Self Education
(nil)
5. Elderly Residential Care Expenses
(nil)
6. No. of dependant(s) resided in residential care home
(nil)
7. Home Loan Interest
(nil)
8. MPF Mandatory Contributions
(nil)
9. Approved Charitable Donations
(nil)
10. Annuity Premiums or MPF Tax-deductible Voluntary Contributions (TVC) to be paid
(nil)
Edit

Allowance

11. Are you eligible to claim Personal Disability Allowance?
Yes
No

If you are eligible to claim an allowance under the Government’s Disability Allowance Scheme, you can claim this newly introduced Personal Disability Allowance. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

12. No. of dependent children who are

You can claim the child allowance if you maintain an unmarried child, who was:

  • under 18 years old; or
  • of or over 18 but under 25 years old, and receiving full time education at a university, college, school or other similar educational establishment; or
  • of or over 18 years old and was, because of physical or mental disability, unable to work.

A “child” means:

  • your own child, adopted child or step child; or
  • child / adopted child / step child of your spouse or former spouse.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

:
a) born in the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
b) born in other years
0
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
13. Are you eligible to claim Single Parent Allowance?
Yes
No

If you have taken ongoing responsibility for the care and supervision to your child, and have satisfied the following conditions:

  • Throughout the year of claim you must not be married.
  • No allowance can be claimed for the year of marriage, divorce, death of your spouse or separation from your spouse. The earliest opportunity to make a claim will be the year following these events.
  • You are granted a child allowance for the year of claim.

No parent can claim the single parent allowance merely on the ground that he or she had made contributions to the maintenance and education of the child. No allowance can be granted for any second or subsequent child.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

14. No. of dependent brothers or sisters
0
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9

You can claim dependent brother or sister allowance if you or your spouse maintains an unmarried brother or sister:

  • under 18 years old; or
  • of or over 18 but under 25 years old, and receiving full time education at a university, college, school or other similar educational establishment; or
  • of or over 18 years old and was, because of physical or mental disability, unable to work.

A “brother or sister” means:

  • your natural, adopted or step brother or sister; or
  • the natural, adopted or step brother or sister of your spouse / deceased spouse.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

15. No. of dependent parents or grandparents aged 55 – 59, who

You may claim allowance for parent / grandparent maintained by you / your spouse (not living apart from you) during the year. The dependent parent / grandparent must at any time during the year be:

  • ordinarily resident in Hong Kong;
  • aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and
  • resided with you / your spouse, without paying full cost, for a continuous period of not less than 6 months or have received from you / your spouse not less than $12,000

If the dependent parent / grandparent resided with you continuously throughout the whole year without paying full cost, you are also entitled to Additional Dependent Parent and Grandparent Allowance.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

:
a) resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
b) not resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
16. No. of dependent parents/ grandparents allowance (60 plus) or aged under 60 but eligible to claim Government's Disability Allowance, who

You may claim allowance for parent / grandparent maintained by you / your spouse (not living apart from you) during the year. The dependent parent / grandparent must at any time during the year be:

  • ordinarily resident in Hong Kong;
  • aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and
  • resided with you / your spouse, without paying full cost, for a continuous period of not less than 6 months or have received from you / your spouse not less than $12,000

If the dependent parent / grandparent resided with you continuously throughout the whole year without paying full cost, you are also entitled to Additional Dependent Parent and Grandparent Allowance.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

:
a) Resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
b) Not resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
17. How many disabled dependant do you have?

You can claim disabled dependant allowance if you or your spouse maintains a dependant who is eligible to claim an allowance under the Government’s Disability Allowance Scheme.

“Dependant” means:

  • your spouse / child / parent / grandparent / brother or sister; or
  • your spouse's child / parent / grandparent / brother or sister.

This allowance is granted in addition for the disabled person.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

Allowance

11. Are you eligible to claim Personal Disability Allowance?
(nil)
12. No. of dependent children who are born:
a) in the year of assessment
(nil)
b. in other years
(nil)
13. Are you eligible to claim Single Parent Allowance?
(nil)
14. No. of dependent brothers or sisters
(nil)
15. No. of dependent parents or grandparents aged 55 – 59, who:
a) are resided with you throughout the year of assessment
(nil)
b) are not resided with you throughout the year of assessment
(nil)
16. No. of dependant parents/ grandparents allowance (60 plus) or aged under 60 but eligible to claim Government's Disability Allowance, who
a) Resided with you throughout the year of assessment
(nil)
b) Not resided with you throughout the year of assessment
(nil)
17. How many disabled dependant do you have?
(nil)
Edit

Tax saved by paying Annuity or TVC

 

Reset

本網頁及智識扣稅計算機計算所列的資料及計算的數據只作參考之用,並不構成向任何人士提供建議或意見,亦不可視為取代專業意見。如你有任何疑問,便應向專業人士尋求獨立的稅務意見。任何情況下,滙豐保險或滙豐均不對任何與你或第三方使用本網頁或依賴或使用或無法使用本網頁內資訊相關的任何損害、損失或法律責任承擔任何責任,包括但不限於直接或間接、特殊、附帶、相應而生的損害、損失或法律責任。

請按課稅年度內的情況輸入以下數據:

1. 應課稅入息
港幣

此應課稅入息尚未計算強積金可扣稅自願性供款及合資格延期年金計劃的扣稅額

 
2. 強積金可扣稅自願性供款
港幣

合資格延期年金保費及強積金可扣稅自願性供款的合計稅額上限為每人港幣60,000元。

 
3. 合資格延期年金計劃保費
港幣

合資格延期年金保費及強積金可扣稅自願性供款的合計稅額上限為每人港幣60,000元。

須繳稅的夫婦可靈活分配延期年金保費的稅務扣除申請合共港幣120,000元的扣除總額,前提是每人所申請的扣除額不超過個人上限港幣60,000元 。

 

應課稅入息、延期年金保費及可扣稅自願性供款

1. 應課稅入息 (未計算強積金可扣稅自願性供款及合資格延期年金計劃保費)
港幣 (無)
2. 強積金可扣稅自願性供款
港幣 (無)
3. 合資格延期年金計劃保費
港幣 (無)
修改

你在一個課稅年度,可大約透過延期年金及/或可扣稅自願性供款獲得的扣稅金額#

港幣

重新輸入

本網頁及智識扣稅計算機計算所列的資料及計算的數據只提供廣義內容並作參考之用,並不構成向任何人士提供建議或意見,亦不可視為取代專業意見。如你有任何疑問,便應向專業人士尋求獨立的稅務意見。任何情況下,滙豐保險或滙豐均不對任何與你或第三方使用本網頁或依賴或使用或無法使用本網頁內資訊相關的任何損害、損失或法律責任承擔任何責任,包括但不限於直接或間接、特殊、附帶、相應而生的損害、損失或法律責任。

想了解合資格延期年金計劃可如何助你籌劃退休,同時節省稅款,請聯絡滙豐的理財顧問了解更多。


尾註

  1. 此金額為單一納稅人透過合資格延期年金計劃及強積金可扣稅自願性供款每年可獲得的稅務扣減總額上限。受保險業監管局認可之合資格延期年金保單的已繳保費及已經作出的可扣稅自願性供款並不相等於您可獲得之實際合資格稅務扣除金額。所有通過受認可之合資格延期年金保單的已繳保費及可扣稅自願性供款或其部分所獲得的合資格稅務扣除應取決於您(相等於納稅人)的個別狀況、稅務條例(香港特別行政區法例第112章)及稅務局的決定。您應參考稅務局的網頁以了解詳情或直接聯絡稅務局以作出有關稅務的諮詢。
  2. 假設單身人士之納稅人於課稅年度內每年繳付的「合資格延期年金保費」、「強積金可扣稅自願性供款」或兩者合共總計為每人港幣60,000元,並按累進稅率中的17%最高稅率繳交個人入息稅。而若夫婦合併報稅,則假設納稅人兩人於課稅年度內每年繳付的「合資格延期年金保費」、「強積金可扣稅自願性供款」或兩者合共港幣120,000元,並按累進稅率中的17%最高稅率繳交個人入息稅。
  3. 我們會按你的下一個生日歲數釐定你的年齡。例如你現時是54歲,而下一個生日是在六個月之內,按照保單我們會視你的年齡為55歲。
  • ^ 年金金額包括保證年金金額和非保證年金金額(如有)。
  • * 特別獎賞是一次性的紅利,並於你計劃內列明的指定保單年度宣派,或於該指定保單年度前提早終止保單(例如因為身故、退保)時宣派。
  • 折扣優惠由2019年9月16日至10月5日適用並受推廣條款及細則約束。請蒞臨分行了解詳情。
  • # 此扣稅金額並未計算任何由香港特別行政區政府所推行的一次性稅務紓緩措施。

免責聲明

有關產品特點及相關風險的詳細內容,請參閱相關產品冊子,有關詳細的條款及細則,請參閱保單條款。

本網頁所載有關合資格延期年金保單的資料由滙豐人壽保險(國際)有限公司(「滙豐保險」) 刊發。滙豐保險獲香港特別行政區保險業監管局( 「保監局」 )授權及受其監管,於香港特別行政區經營長期保險業務。香港上海滙豐銀行有限公司(「滙豐」)為滙豐保險分銷人壽保險之代理商。

本網頁所載的資料及計算的數據只供參考用途;並不構成向任何人士提供建議或意見,亦不可視為取代專業意見。你不可按照本網頁任何資料行事,應尋求特定的專業意見。請透過理財計劃評估尋求所需的財富管理方案。本網頁提供的廣義內容來源為公開資料。內容並不構成任何形式的稅務意見。滙豐保險或滙豐亦不會提供稅務意見。如你有任何疑問,便應向專業人士尋求獨立的稅務意見。任何情況下,滙豐保險或滙豐均不對任何與你或第三方使用本網頁或依賴或使用或無法使用本網頁內資訊相關的任何損害、損失或法律責任承擔任何責任,包括但不限於直接或間接、特殊、附帶、相應而生的損害、損失或法律責任。

如你對資料的含意或影響有任何疑問,便應向專業人士尋求獨立意見。請注意,所有稅務條款、法規及/或其詮釋均可能會被修改,並或會相對地影響任何的稅務優惠,包括稅務扣除的資格及條件。滙豐保險或滙豐並不會負起向你通知相關法律、法規及/或其詮釋的修改之責任,及這些修改可能對你產生的影響。有關適用於合資格延期年金保單之稅務扣除的更多資訊,詳情請瀏覽保險業監管局網站www.ia.org.hk。

以上合資格延期年金保險計劃,是由滙豐保險承保含儲蓄成份的人壽保險計劃(「此等計劃」)。保單持有人受滙豐保險的信貸風險所影響。此等計劃提供保證現金價值、非保證紅利及特別獎賞(只適用於「滙豐聚富入息延期年金計劃」)。該紅利及特別獎賞(如有)之金額將在分配時由滙豐保險酌情釐定。若早期退保,可收回的款額或會明顯少於已繳付的總保費。此等計劃提供由保監局認證為符合其合資格延期年金保單指引内列明之特性。然而,保監局之認證並不意味著官方推介,亦不保證你能就此等計劃繳付之保費合資格申請扣稅。已繳付至此等計劃的保費實際上可否獲得稅務局薪俸稅及個人入息稅之稅務扣除,將取決於你的個別情況,而稅務局擁有絕對權力決定在保費繳付期間所繳付的保費之稅務扣除。有關主要風險因素的詳細資料,請參閱產品冊子內的“主要風險 - 合資格延期年金保險政策的稅務定義”部分。滙豐保險是於百慕達註冊成立之有限公司,亦是滙豐集團旗下從事承保業務的附屬公司之一 。以上產品只擬在香港特別行政區透過滙豐銷售。就有關滙豐與你於銷售過程或處理有關交易時引起的金錢糾紛,滙豐將與你把個案提交至金融糾紛調解計劃;然而,有關產品合同條款的任何糾紛,應直接由滙豐保險與你共同解決。