08 Feb
Tax Exemption for Subsidies under Anti-epidemic Fund - Salaries Tax

The Exemption from Salaries Tax and Profits Tax (Anti-epidemic Fund) Order that comes into effect on May 29, 2020, exempts (subject to certain conditions) individuals and businesses from the payment of salaries tax and profits tax in respect of financial assistance or relief provided under the Anti-epidemic Fund ("AEF"). The tax exemptions would be effective from the year of assessment 2019/20.


Individuals (as employees) are exempt from the payment of salaries tax in respect of the following payments under AEF programmes:



Subsidies exempted from tax


First & Second round of Anti-epidemic Fund


Cleansing/security workers of private residential/composite/industrial / commercial buildings

A monthly hardship allowance of HK$1,000 each


Cleansing workers, toilet attendants and security workers engaged under Government and Hong Kong Housing Authority service contracts 

A monthly allowance of HK$1,000 each


Registered construction workers 

A subsidy of HK$1,500 or HK$1,000 each


Registered construction workers and registered inspectors under the Buildings Ordinance, and licensed plumbers under the Fire Service (Installation Contractors) Regulations

A subsidy of HK$7,500 each


Employed school bus drivers, school private light bus drivers, and employed escorts/nannies

One-off relief grant of HK$10,000 each
One-off relief grant of HK$10,000 per vehicle


Employed drivers of tour service coach 

One-off subsidy of HK$10,000 each


Employed cross-boundary goods vehicle drivers to conduct COVID-19 nucleic acid test in Hong Kong 

A subsidy of HK$350


Employed instructors, coaches, trainers or operators of interests classes engaged by schools 

One-off relief grant of HK$7,500 each


Employed registered coaches under National Sports Associations and Sports Organisations who has proven coaching record in the past one year 

One-off grant of HK$7,500 each


Travel agents’ staff and active freelance tourist guides and tour escorts who are employees 

A monthly subsidy of HK$5,000 each


Employed individuals with salesperson licence

Employed individuals with estate agent’s licence 

One-off subsidy of HK$2,510 each

One-off subsidy of HK3,930 each


Employed Securities and Futures Commission licensed individuals 

A subsidy of HK$2,000 each


Third round of Anti-epidemic Fund


Travel agent’s staff


Employed tour service coach driver mainly serving tourists

One-off subsidy of $15,000 each


One-off subsidy of $6,700 to each


Employed school bus driver, school private light bus driver


Vehicle for employed escorts (“nannies”)


Cross-boundary school bus



Employed instructor, coach and trainer engaged by a primary/secondary school

One-off relief grant of $6,700 each


One-off relief grant of $6,700 per vehicle


A subsidy of $13,400 per vehicle for escorts and the maximum amount of subsidy for each escort is $6,700


One-off relief grant of $5,000 each


Eligible registered sports coach under National Sports Associations and Sports Organisations with proven record of active coaching during the past one year

One-off grant of $5,000 each



In respect of 2019/20 tax returns:


  • Employers and employees need not report the sums exempted in tax returns upon commencement of the Order.
  • Businesses or individuals that have already filed their tax returns can furnish the Inland Revenue Department with a written notification to amend relevant information. Employers should file a revised Employer's Return for the relevant employee(s).


For more information, please contact Ms. Amie Cheung at