Inland Revenue Department (IRD), Hong Kong Edition IR6173 (12/2022) 1 page

Form IR6173 — Claim for Deduction for Qualifying Premiums under the Voluntary Health Insurance Scheme

The Inland Revenue Department's claim for the Voluntary Health Insurance Scheme (VHIS) premiums you pay for yourself, your spouse, children, brothers and sisters, parents and grandparents.

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Form IR6173 · Claim for Deduction for Qualifying Premiums paid under the Voluntary Health Insurance Scheme Policy
The official Inland Revenue Department (IRD), Hong Kong form, edition IR6173 (12/2022) — blank
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Form IR6173 (2022) Claim for Deduction for Qualifying Premiums paid under the Voluntary Health Insurance Scheme Policy — page 1 of 1
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Fill this form online Blank PDF from Inland Revenue Department (IRD), Hong Kong

What is Form IR6173?

Form IR6173 claims the salaries tax and personal assessment deduction for qualifying premiums paid under a VHIS certified plan. You can claim for yourself and for specified relatives; one form holds you plus two relatives, and further relatives go on a separate sheet in the same format.

For each relative the form asks for the name, Hong Kong Identity Card number, date of birth and relationship, then the item that makes them a 'specified relative': a child, brother or sister aged 18 or more must be under 25 in full-time education or unable to work because of a disability; a child under 11 without an HKID card is claimed with a parent's HKID number; a parent or grandparent under 55 must be eligible under the Disability Allowance Scheme. The deduction is up to $8,000 per insured person (2020/21 onwards).

FileIt asks these questions in plain language, checks the ages against the year of assessment and the HKID check digits, ticks the boxes in the form's left margin for you, and prints everything into the IRD's own bilingual PDF. You print, sign and send it yourself.

Who fills it
A taxpayer (or spouse) who paid premiums as a VHIS policy holder
Maximum
$8,000 per insured person, 2020/21 onwards (GovHK); no limit on the number of relatives
Relatives per form
Two, plus yourself — more on a separate sheet
Sent to
Commissioner of Inland Revenue, G.P.O. Box 132, Hong Kong — or fax 2877 1232, or the e-mail address on the IRD's forms page
Edition
IR6173 (12/2022), 1 page, Chinese and English

Who needs to fill out Form IR6173?

  • Anyone paying premiums for a VHIS certified plan for themselves.
  • Parents paying VHIS premiums for their children, and adults paying for their parents or grandparents.
  • Taxpayers paying for a spouse, or for a brother or sister who is a student or disabled.
  • Anyone who didn't claim the VHIS deduction in their tax return for the year.

When to use Form IR6173

  • When the VHIS deduction wasn't claimed, or was claimed for fewer people, in your Tax Return – Individuals.
  • Once per year of assessment (1 April to 31 March).

What you need before you start

  • Your IRD file number, if you have one.
  • The qualifying premiums you paid for yourself in the year (your insurer's annual VHIS statement shows them).
  • For each relative: name, HKID number and check digit, date of birth, relationship and the premiums claimed.
  • For a child under 11 without an HKID card: a parent's HKID number.

What’s on Form IR6173

The 2022 edition has 1 page. FileIt asks for it in 4 parts, and it is signed by Taxpayer:

  1. Your claimTaxpayer
  2. Relative 1Taxpayer
  3. Relative 2Taxpayer
  4. DeclarationTaxpayer

How to fill out Form IR6173, step by step

1 Premiums for yourself

The qualifying premiums paid for your own policy. FileIt ticks the 'self' box in the margin when you enter an amount.

2 Items 1 to 4: each relative

Name in block letters, HKID number, date of birth in the day / month / year boxes, and whether they are your spouse, child, your or your spouse's brother or sister, parent or grandparent.

3 Items 5 to 7: why they qualify

Item 5 is for a child, brother or sister aged 18 or more — under 25 in full-time education, or incapacitated for work by disability. Item 6 is for a child, brother or sister under 11 who isn't an HKID card holder: a parent's HKID number. Item 7 is for a parent or grandparent under 55: whether they were eligible under the Government's Disability Allowance Scheme.

4 Item 8 and the declaration

The amount of premiums claimed for each relative, then your name, daytime phone number, the date and your signature.

Common mistakes to avoid

  • Claiming more than $8,000 for one insured person.
  • Claiming premiums already claimed by your spouse — married couples must agree how to divide the deduction.
  • Claiming the non-VHIS part of a policy that also covers life insurance; only the certified plan's premium counts.
  • Forgetting to tell the IRD in writing within 3 months if a premium is refunded after the deduction was allowed.
  • Claiming for an adult child who is neither in full-time education under 25 nor disabled.

After you fill it out

Print and sign the form. The IRD's forms page says forms can be submitted by e-mail, post, fax or in person unless stated otherwise, and lists [email protected] for IR6173; the form gives G.P.O. Box 132, Hong Kong and fax 2877 1232.

Keep your insurer's premium statements in case the IRD asks for them.

FileIt files the completed PDF in your vault alongside your policy documents.

Fill out Form IR6173 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 40 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Inland Revenue Department (IRD), Hong Kong form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form IR6173 now — it’s free

Form IR6173: frequently asked questions

What is Form IR6173?

The IRD's 'Claim for Deduction for Qualifying Premiums paid under the Voluntary Health Insurance Scheme Policy', a one-page bilingual form for claiming the VHIS deduction for yourself and up to two relatives.

How much can I deduct?

GovHK gives a maximum of $8,000 per insured person for 2020/21 onwards, or the qualifying premiums paid if less. There is no cap on the number of specified relatives.

Can my spouse and I both claim for our child?

More than one taxpayer can claim for the same insured person, but a married couple must not claim the same premiums twice and must agree how to divide the deduction.

Is FileIt free for IR6173?

Yes. Filling official forms is available on every FileIt account, including the free plan. You sign and send the form yourself.

Official sources

FileIt is not affiliated with or endorsed by Inland Revenue Department (IRD), Hong Kong or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

Fill out Form IR6173 online