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Air Passenger Departure Tax

  • Rate and Exemption of the Air Passenger Departure Tax

The current rate of the Air Passenger Departure Tax is HK$200 per passenger departing by air from Hong Kong through Hong Kong International Airport, or by helicopter from Hong Kong at the Heliport at the Hong Kong-Macao Ferry Terminal. Pursuant to the Air Passenger Departure Tax Ordinance (Cap. 140), certain categories of passengers are exempted from paying the Air Passenger Departure Tax. Major exempted categories include:

  1. passengers under 12 years of age
  2. direct transit passengers / connecting airside transfer passengers who do not pass through arrival immigration control
  3. passengers who arrive and depart Hong Kong by air on the same or following calendar day
  4. passengers who arrive Hong Kong by land or sea, and depart from Hong Kong by air on the same or following calendar day (without exiting Hong Kong through immigration control by land or sea on the day or the preceding day of their departure flights)
  5. passengers arriving via the SkyPier Terminal cross-boundary ferry or coach and staying within the restricted area until departure by air

For details of all categories of exemption, please refer to the Second Schedule of the Ordinance.

  • Collection of the Tax

Air passengers will pay the Air Passenger Departure Tax when they purchase air ticket from the airlines, travel agents or helicopter companies.

  • Refund of the Tax for Unused Air Ticket

Under the Air Passenger Departure Tax Ordinance (Cap. 140), passengers who have paid Air Passenger Departure Tax upon purchase of air tickets but eventually have not departed from Hong Kong by air are eligible for full refund of tax paid. They are required to apply for tax refund from the airlines, travel agents or helicopter companies, and no charge shall be payable for such refund. The CAD has prepared a set of guidelines on refund arrangements of Air Passenger Departure Tax for airlines' reference.

  • Refund for Eligible Exemption

Refund of Air Passenger Departure Tax to passengers under the exempted categories is handled by the Airport Authority Hong Kong. Exempted passengers who have paid Air Passenger Departure Tax upon purchase of air ticket should submit application for tax refund via the Refund Application Platform within 28 calendar days from the date of the departure flight. Otherwise, the application will not be considered. For more information on the refund procedures, please visit www.APDTRefund.hk.

  • Enquiries

For general enquiries on Air Passenger Departure Tax, please contact us via:

  1. Email at apdt@cad.gov.hk

For refund of Air Passenger Departure Tax, please contact the Airport Authority Hong Kong via:

  1. Hotline at (+852) 2181 8888
  2. Email at APDTRefund@hkairport.com