More passengers to benefit from exemptions on air passenger departure tax when visiting Hong Kong

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Starting 1 October, passengers arriving in Hong Kong by air or other means, and departing from Hong Kong International Airport by aircraft within 48 hours, will be exempted from the HK$200 departure tax.

The HKSAR Government has announced that the Air Passenger Departure Tax Ordinance (Amendment of Second Schedule) Order 2025 will be gazetted on 13 June 2025. This Amendment will expand the exemption from paying the air passenger departure tax (APDT) to include passengers departing from Hong Kong International Airport (HKIA) by aircraft within 48 hours.

Currently, certain classes of passengers are exempted from paying the APDT under the Air Passenger Departure Tax Ordinance (Cap. 140), including:

• children under 12 years of age,
• direct transit or connecting flight passengers,
• passengers who arrive at and depart from Hong Kong by aircraft on the same day, and
• passengers who arrive at HKIA by vehicle via the Hong Kong-Zhuhai-Macao Bridge or by ship and subsequently depart from Hong Kong by aircraft while remaining within the restricted area at all times before departure, etc.

To enhance the competitiveness of HKIA, the Government, having considered the stakeholders' view, will expand the exemption scope to also include:

• passengers arriving at HKIA by aircraft, and departing from HKIA by aircraft on the arrival day or on the following day (i.e. a maximum of 48 hours); and
• passengers arriving in Hong Kong through immigration controls by means other than by aircraft, and departing from HKIA by aircraft on the arrival day or on the following day (i.e. a maximum of 48 hours).

An exclusionary provision will also be incorporated to prevent people from making a brief return trip between Hong Kong and the Mainland or Macao deliberately with the intent of qualifying for the APDT exemption.

The two new exemptions will take effect on 1 October this year, along with the new APDT rate. Passengers arriving in Hong Kong on or after that day and meeting the exemption criteria will be exempted from the APDT. This change is expected to benefit approximately 830,000 air transfer passengers and about 2.5mn intermodal transfer passengers annually.

A Government spokesperson said: "The new exemptions can help attract more passengers to use HKIA, thus consolidating Hong Kong's status as an international aviation hub. As there will be more transfer passengers' spending on hotel accommodation and local consumption during their stay, the exemptions are expected to bring about positive economic benefits."

The Airport Authority Hong Kong (AAHK) welcomes the new exemptions, and will work closely with the Government on the details to establish a one-stop refund service for passengers, including a new e-application platform for passengers to apply for receiving the refund by cash at the airport or by other means, such as credit cards and electronic payment platforms.