A:

For the purposes of granting child allowance, the Inland Revenue Department will define a taxpayer’s "second and subsequent children" based on the information provided by the taxpayer in his tax return regarding his claim for child allowance.  For the year of assessment 2026/27 or after, if a taxpayer is granted child allowance for two or more children in the same year of assessment, the second and subsequent children among them shall be regarded as the taxpayer’s "second and subsequent children".  For each of the taxpayer’s "second and subsequent children" born on or after 16 September 2026, the taxpayer is entitled to the increased child allowance of $160,000, until the child ceases to be eligible for the child allowance.  The taxpayer is also entitled to the increased additional child allowance for newborns of $160,000 for each "second and subsequent children" in the first two years following childbirth.

A:

The increased child allowance for a taxpayer’s second and subsequent children will apply to the year of assessment 2026/27 and after.

A:

No.  The increased child allowance is applicable to a taxpayer’s “second and subsequent children” who were born on or after 16 September 2026.  Since you are entitled to child allowance for only one child in the year of assessment 2026/27 and do not have any “second or subsequent children”, the increased child allowance is not applicable to you.  Nevertheless, you are entitled to the basic child allowance of $140,000 and additional child allowance for newborns of $140,000 (i.e. $280,000 in total) in the year of assessment 2026/27.

A:

No.  The increased child allowance is applicable to a taxpayer’s second and subsequent children who were born on or after 16 September 2026.  Though you claim and are entitled to child allowance for two children in the year of assessment 2026/27, the increased child allowance is not applicable to you as your second child was not born on or after 16 September 2026.  Nevertheless, you are entitled to the basic child allowance of $140,000 and additional child allowance for newborns of $140,000 (i.e. $280,000 for each child; $560,000 in total) in respect of your two children in the year of assessment 2026/27.

A:

Yes.  As you claim and are entitled to child allowance for two children in the year of assessment 2026/27; and your second child was born on 20 September 2026 (i.e. on or after 16 September 2026), the increased child allowance is applicable to your second child.  You are entitled to the basic child allowance and additional child allowance for newborns of $140,000 each (i.e. $280,000 in total) in respect of your first child; and the increased child allowance and additional child allowance for newborns of $160,000 each (i.e. $320,000 in total) in respect of your second child in the year of assessment 2026/27.

A:

Taxpayers only need to complete the tax return as usual, no separate application is required.  If you have eligible “second and subsequent children”, the Inland Revenue Department will use the increased child allowance to compute the tax amount.