Air Passenger Departure Tax

Services Service Standard
Process postal application for refund of Air Passenger Departure Tax (as detailed below) 29 working days
Process application for refund of Air Passenger Departure Tax (in person at the Air Passenger Departure Tax Refund Counter located at the Hong Kong International Airport) (as detailed below) same day

The Civil Aviation Department's (CAD) Air Passenger Departure Tax Refund Counter is located at Aisle D, Level 7, Departure Hall of the Hong Kong International Airport.

  • Current Rate and Exemption of the Air Passenger Departure Tax

The current rate of the Air Passenger Departure Tax is HK$120 per passenger (12 years of age or above) departing by air from Hong Kong through Hong Kong International Airport, or by helicopter from Hong Kong at the Heliport at the Hong Kong - Macau Ferry Terminal. Pursuant to the Air Passenger Departure Tax Ordinance (Cap. 140), a passenger under 12 years of age is exempt from the tax. With effect from April 1, 1999, passengers who arrive and depart from Hong Kong by air within the same day are also exempted from the tax. For all categories of exemption, please refer to the Second Schedule of the Ordinance.

  • Collecting the Tax

Air passengers will have to pay the Air Passenger Departure Tax when they buy air ticket from the airlines, travel agents or helicopter companies. Airlines normally will not collect Air Passenger Departure Tax at the check-in counter unless it has not been collected upon issue of air tickets.

  • 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.

  • Applying for Refund for Eligible Exemption

  1. Sea-to-air passengers (passengers who arrive at Hong Kong International Airport by cross boundary ferry service for onward departure from Hong Kong by air).

    With effect from 26 April 2005, same day cash refund of advance payment of Air Passenger Departure Tax is available at the Sky Pier at Hong Kong International Airport. Passengers who have been issued Refund Coupons upon check-in at the cross boundary ferry pier but have not collected the refund at the Sky Pier Refund Counter on the same day of travel shall contact the airlines concerned directly for the refund. Passengers who have not been issued Refund Coupons can apply by post only (please refer to the following paragraph (iii.) for the application procedures) to the CAD for tax refund.
  2. Other passengers

    a. Passenger may apply in person for refund in cash at the CAD's Air Passenger Departure Tax Counter located at Aisle D, Level 7, Departure Hall of the Hong Kong International Airport upon production of all the following documents:

    1. tax payment evidence (i.e. original air ticket / original helicopter ticket / e-ticket which indicates that Air Passenger Departure Tax has been paid);
    2. original boarding pass of the above departure flight (only for airline passengers);
    3. original ferry ticket bearing passenger's name (only for sea-to-air passengers); and
    4. relevant documents to support the claim for exemption.

    As it takes time to process refund applications at the counter, passengers should allow sufficient time for the refund applications after check-in.

  3. b. Passenger may also apply by post for refund in cheque by forwarding the duly completed "Air Passenger Departure Tax (APDT) Application for Refund PDF (PDF: 382KB)" form together with all the required documents within 4 weeks of departure of the flight to:

    Revenue Section, Finance Division
    Civil Aviation Department
    Level 5, Office Building
    Civil Aviation Department Headquarters
    1 Tung Fai Road
    Hong Kong International Airport
    Lantau
    Hong Kong

    If the passenger has difficulty in depositing the Hong Kong dollar cheque in his / her bank account, please refer to Note (ii) of "Air Passenger Departure Tax (APDT) Application for Refund PDF (PDF: 382KB)" form for alternative payment arrangements.


  • Enquiry on Air Passenger Departure Tax

For enquiries about Air Passenger Departure Tax, including application for refund, please contact us by:

(a) Telephone no.: 2910 6242
(b) E-mail: apdt@cad.gov.hk
(c) Address: Revenue Section, Finance Division, Civil Aviation Department, Level 5, Office Building, Civil Aviation Department Headquarters, 1 Tung Fai Road, Hong Kong International Airport, Lantau, Hong Kong.