Deductible Expense for Hongkong Payroll

To qualify for deduction, the relevant outgoing and expense must meet the very stringent conditions of being wholly, exclusively and necessarily incurred in the production of your assessable income.

Category	Item	Description
Outgoing Expenses	Work Relevant Concession	If you must work in uniform, you may claim deduction for uniform laundry expenses. If the holding of a professional qualification is a pre-requisite of your employment, you may claim deduction for your annual membership subscription to one professional association.
Depreciation allowances on plant & machinery	You must show that the use of the machinery or plant is essential to the production of your income and produce the relevant receipt for inspection when required.
	Expenses of self-education	Year of Assessment Maximum Amount 2017/18 onwards $100,000
Concessionary	Approved charitable donations	The minimum amount allowable for deduction is $100. The total amount to be deducted for the year should not exceed 35% of your assessable income less the deductions of outgoings and expense

Source: https://www.ird.gov.hk/eng/pdf/pam40e.pdf