Hong Kong Departure Tax 2025 New Regulations: Refund Eligibility and Refund Guide
In June 2025, the Hong Kong government revised the Air Passenger Departure Tax Ordinance. The main revisions include two aspects: firstly, increasing the airport departure tax amount from HKD 120 to HKD 200, and secondly, including passengers departing via Hong Kong International Airport within two days of arriving in Hong Kong as tax-exempt persons. In other words, after entering Hong Kong by any means, as long as you depart by air within two days, you can be exempt from paying the airport departure tax, and any tax already paid can be refunded. These revisions took effect from October 1, 2025.
This article will detail the new regulations for the revised Hong Kong Airport Departure Tax in 2025, including: who and which situations are eligible for a refund, the refund process and application steps, the refund amount and handling fees, etc.
2025 Hong Kong Airport Departure Tax: Refund Eligibility and Process Guide
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Hong Kong Airport Departure Tax Exemption and Refund Eligibility – Who is exempt? Which situations qualify for a refund?
Before the 2025 revision, the following persons were already exempt from paying the Hong Kong Airport Departure Tax, and of course continue to enjoy exemption after the revision. These persons include:
- (A) Children under 12 years old;
- (B) Passengers in direct transit via Hong Kong Airport (without entering Hong Kong);
- (C) Passengers who arrive in Hong Kong by air and depart from Hong Kong by air via Hong Kong Airport on the same day;
- (D) Passengers arriving from Mainland China or Macao by land or sea who transfer directly to a flight departing Hong Kong via the restricted area of Hong Kong Airport (without entering Hong Kong).
For persons in categories (A) and (B) above, since they are clearly not required to pay the Hong Kong Airport Departure Tax, the airport tax is not included in the airfare when purchasing tickets, therefore no refund is needed. For persons in categories (C) and (D), because it is not certain at the time of purchasing the ticket whether they qualify for exemption, the airport tax is included in the airfare, so they need to apply for a refund when departing from Hong Kong Airport.
Persons in category (D) can go directly to the refund counter to collect cash refund after checking in and passing security at the Hong Kong International Airport SkyPier Transit Hall. This procedure remains unchanged after October 1, 2025.
Persons in category (C) could previously complete the refund procedure and collect cash refund at the refund counter within Hong Kong International Airport. However, starting October 1, 2025, the refund counters located within the airport have been removed. Eligible passengers are now uniformly required to process refunds online.
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The 2025 revision added the following persons as exempt from the Airport Departure Tax, effective October 1, 2025. These persons include:
- (E) Passengers who arrive in Hong Kong by air and depart from Hong Kong by air via Hong Kong Airport on the following day;
- (F) Passengers who enter Hong Kong by land or sea and depart from Hong Kong by air via Hong Kong Airport on the same day or the following day.
The (E) category above is essentially an extension of the (C) category, expanding the requirement from leaving Hong Kong on the same day to leaving within two days.
The main new exempt category in the 2025 revision is (F), i.e., passengers who enter Hong Kong by car, train, ferry, or cruise ship and depart by air via Hong Kong International Airport within two days (the same day or the next day) of arrival. These are primarily passengers transiting through Hong Kong from Mainland China or Macao.
Previously, when traveling from Macao or Mainland China via Hong Kong International Airport to fly abroad, only those taking coaches that go directly into the restricted area of Hong Kong International Airport’s SkyPier Transit Hall (e.g., Macau Hong Kong Airport Direct Bus or Zhuhai Hong Kong Airport Sealed Bus) or speedboats (e.g., Ferry from Macau to Hong Kong Airport) could get a refund because they did not enter Hong Kong. After the new revision, even if you use general transportation to Hong Kong, as long as you depart within two days, you are also eligible for a refund.
Now, even taking cheaper options like the “Hong Kong-Zhuhai-Macao Bridge Shuttle Bus” or driving to Hong Kong for transit, or needing to stay overnight at a Hong Kong airport hotel to catch an early morning flight the next day, you can get a refund, greatly increasing the attractiveness of flying via Hong Kong.
However, there are two points to note for persons in this category when determining their eligibility for exemption. First is the time gap between arrival and departure. The wording in the legislation is “the arrival day or the day following the arrival day“, meaning you must depart on the same day or the day immediately following the day you enter Hong Kong by land or sea, not within 48 hours. For example, if you arrive in Hong Kong at 15:00 on November 1st, you must depart by 24:00 on November 2nd at the latest to be eligible for exemption, not by 15:00 on November 3rd.
Also, the departure time from Hong Kong refers to the flight’s scheduled departure time, not the time the passenger clears immigration at the airport, and it is not affected by flight delays.
For example, if a passenger arrives in Hong Kong on November 1st, clears Hong Kong airport immigration at 23:00 on November 2nd, and the scheduled departure time of the departing flight is 00:30 on November 3rd, this situation does not qualify for exemption because the departure day (November 3rd) exceeds the arrival day (November 1st) or the following day (November 2nd).
Another example: a passenger arrives in Hong Kong on November 1st, and the scheduled departure time of the departing flight is 23:30 on November 2nd, but it is eventually delayed and takes off at 01:00 on November 3rd. This situation still qualifies for exemption.
The second point to note is that the legislation sets a restriction for this category of persons: they must not have departed Hong Kong by land or sea on the day of the flight departure or the day before. For example, if a passenger arrives in Hong Kong by cruise ship on November 10th, takes a bus to Macau on the same day, stays overnight, and then takes a bus from Macau to Hong Kong International Airport (not a direct bus to the airport restricted area) on the next day (November 11th) to catch a flight leaving Hong Kong that day, this situation does not qualify for exemption and cannot get a refund.
This restriction is believed to be mainly used to prevent Hong Kong residents from abusing the new exemption conditions to evade tax. Without this restriction, Hong Kong residents could go to Shenzhen by land and then re-enter Hong Kong to take a flight and get a refund.
For tourists who visit Hong Kong and also travel to nearby Macau or Guangdong, if they want to get a refund, they need to pay attention to this restriction. For example, if you first fly to Hong Kong, play in Hong Kong, then go to Macau, and then return to Hong Kong to fly home, you need to pay attention. If the dates are not managed well, you might not be eligible to refund the departure tax for the return flight from Hong Kong.
For example, a tourist flies to Hong Kong on November 10th, stays in Hong Kong for 3 days, then goes to Macau on November 14th. If they stay in Macau for 1 night and return to Hong Kong, and depart Hong Kong by air from Hong Kong Airport on November 15th, they do not qualify for exemption and cannot get a refund, because they departed Hong Kong by land the day before the flight departure day.
However, if they stay in Macau for 2 nights, return to Hong Kong on November 16th, and depart Hong Kong by air from Hong Kong Airport on the same day, they qualify for exemption and can get a refund. Or, if they stay in Macau for 1 night on November 14th, return to Hong Kong on November 15th and stay in Hong Kong for another night, and then depart Hong Kong by air from Hong Kong Airport on November 16th, they also qualify for exemption.
Hong Kong Airport Departure Tax Refund Process – Application channels, methods, timing, required documents and注意事项
Starting October 1, 2025, applications for Hong Kong Airport Departure Tax refunds are uniformly processed online. The refund counters previously located within Hong Kong International Airport have been removed.
However, the refund procedure for passengers taking direct buses and ferries (speedboats) that go directly to the Hong Kong International Airport SkyPier Transit Hall remains unchanged. They will still receive a refund voucher after check-in, and then, after arriving at the SkyPier Transit Hall and passing security, go directly to the refund counter to collect the cash refund, without needing to apply separately.
Other persons eligible for exemption who have already been charged the Hong Kong Airport Departure Tax in their airfare need to use the official website to submit a refund application. Those who need to apply themselves are generally passengers who have entered Hong Kong and are checking in to depart from Hong Kong International Airport.
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1. Application Channels, Methods and Timing
The website for applying for the Hong Kong Airport Departure Tax refund is https://www.apdtrefund.hk/. It offers three language options: Traditional Chinese, Simplified Chinese, and English. There is no dedicated mobile app.
The refund process for the Hong Kong Airport Departure Tax generally includes the following three steps:
- Depart from Hong Kong International Airport;
- Submit the refund application on the refund application website;
- Receive the refund amount.
The refund application can only be submitted after departure. You can pre-fill information and upload required documents, but you can only perform the “facial recognition” and submit the application after completing the departure procedures at the Customs inspection counter inside the airport. Additionally, the refund application must be submitted within 28 days of departure (including the departure day). Eligibility is lost after this period.
2. Required Documents
Applying for a Hong Kong Airport Departure Tax refund requires providing the following three documents:
- Travel document used to enter Hong Kong;
- Boarding pass for the departing flight;
- Proof showing that the Hong Kong Airport Departure Tax has been paid.
(1) Travel Document Used to Enter Hong Kong
Generally, the travel document used to enter and depart Hong Kong should be the same. For example:
- Hong Kong residents usually use their Hong Kong Permanent Identity Card;
- Macau residents usually use their Macau Resident Identity Card;
- Mainland Chinese residents usually use their Mainland Travel Permit for Hong Kong and Macau (Home Return Permit);
- Taiwan residents can use the Taiwan Compatriot Permit (Mainland Travel Permit for Taiwan Residents), or their Republic of China Passport (must also hold the Pre-arrival Registration for Taiwan Residents notification, commonly known as “Hong Kong Visa” or “e-HK Visa”);
- Foreigners generally use their passport.
If different travel documents were used for entry and departure, the document used to enter Hong Kong should be used for the refund application, not the document used for departure at the airport.
When applying for the refund, you need to upload a photo of the travel document, so you can pre-take a photo of the document with your phone for easy uploading during application. If using an ID card or travel permit, both the front and back of the document need to be uploaded. If using a passport, only the data page is needed.
(2) Boarding Pass for the Departing Flight
After checking in at Hong Kong International Airport or the Airport Express in-town check-in counters, you will receive a paper boarding pass. After obtaining the boarding pass, you can take a photo of it with your phone for easy uploading during application. If using an electronic boarding pass, you can directly use a screenshot of the electronic boarding pass.
(3) Proof Showing Payment of Hong Kong Airport Departure Tax
The refund is for the tax already paid, so to get a refund, you must provide proof that you paid the Hong Kong Airport Departure Tax when purchasing your air ticket. If purchasing tickets through an airline’s official website, the itinerary receipt usually lists the various components of the airfare cost. If there is an item for Hong Kong Airport Departure Tax, this can serve as proof of payment.
When purchasing tickets through a travel agency store, the itinerary provided by the agency usually also shows the departure tax item. If not, you can ask the agency to provide an itinerary that shows the detailed breakdown.
When booking tickets through online travel platforms, currently most platforms provide itineraries that only show the total “Taxes and Fees”, without a separate item for Hong Kong Airport Departure Tax. In this case, there are two ways to obtain an itinerary showing the departure tax item:
- Contact the customer service of the platform where you purchased the ticket and request an itinerary that shows the airport departure tax as a separate item;
- On the airline’s official website or mobile app, enter the e-ticket number, passenger name, and other details to log into the “Manage Booking” system, then download the airline’s itinerary receipt.
Here are the URLs for the “Manage Booking” webpages of four Hong Kong-based airlines:
3. Application Process
After preparing the three documents mentioned above and completing the departure procedures at the Hong Kong International Airport Customs counter, you can use the Hong Kong Air Passenger Departure Tax Refund Website to submit your refund application.
The refund application platform offers three languages: Traditional Chinese, Simplified Chinese, and English. You can switch languages by clicking the language menu in the top right corner of the webpage.
The online application process for the Hong Kong Airport Departure Tax refund generally includes the following three steps:
- Upload required documents;
- Choose the method for receiving the refund;
- Submit the application.
Here are the detailed steps for the application:
【Step 1】After entering the refund application website, click the 「Refund Now」 button, then check the two declarations under the “Personal Information Collection Statement”, and click the 「Start」 button.
【Step 2】After entering the refund platform, click the 「New Application」 button, then select the “Method of entering Hong Kong” (Land/Sea, or Air).
【Step 3】Upload photos of the three documents: “Travel document used to enter Hong Kong“, “Boarding pass for departing flight“, and “Proof of payment for Air Passenger Departure Tax“. After checking the agreement to the relevant terms of use, click the 「Next」 button.
If the uploaded boarding pass and itinerary (proof of payment) have clear information, the system can generally automatically recognize and approve them. If the system cannot recognize them, it will display a message like “The submitted information requires further review, the application will be transferred for manual processing.” If the itinerary has multiple pages, do not upload them as separate images, as the system cannot automatically recognize multiple images. It is recommended to merge them into one photo before uploading. Also, if the itinerary contains multiple journey segments, it’s best to obscure the information for segments not related to the departure from Hong Kong.
Applications submitted under circumstances requiring manual processing will not be approved immediately. Instead, you need to wait for manual approval before receiving the refund, which usually takes at least 3 working days. If you did not choose cash refund and are not in a hurry to receive the refund, you can still submit the application. But if you chose cash refund, you should retake and re-upload the problematic documents until the system can automatically recognize and approve them, otherwise you might not be able to collect the cash refund at the airport on the same day.
After uploading the travel document, the system will save your information and assign an Application Reference Number. You can take a screenshot to save this number. If you pause the application midway, for example, uploading the required documents before departure and then continuing to submit the application after completing the departure procedures, you can click the 「View Application / Continue Application」 button in Step 2, then enter the Document Number and Reference Number to retrieve the application record and continue submitting the application, or check the application status.
If you lose the reference number, you can also use the document number + date of birth + departure flight date to retrieve the application record, but this only works if the boarding pass has already been uploaded.
【Step 4】Choose the method for receiving the refund amount. There are four options for receiving the refund: Receive Cash, Refund to Credit Card account (only Visa, Mastercard, and American Express), Refund to Alipay account, and Refund to WeChat Pay account. Alipay and WeChat Pay are only available for accounts verified with a Mainland China ID card. Non-Mainland residents can only choose cash or credit card.
Except for cash, the other three refund methods incur a handling fee. The handling fee for Alipay and WeChat Pay is 1.9% (approximately HKD 3). The handling fee for credit cards varies by card company, generally ranging from 2% to 7%.
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【Step 5】Perform facial recognition to complete the refund application. Note that this step must be performed after departure (after completing the Customs departure procedures). If the uploaded documents are clear and the system can automatically recognize them, the refund application can generally be approved immediately. (Note: The screenshot below is the Chinese version)
Note: The bottom right corner of the review results page will display a reference number. You can use this number to log into the system to check your application details, and if necessary, you can also change the refund receiving method.
If manual processing is required, it will display “Your application has been received”, along with an application reference number. You can also fill in your email address to receive the review results.
If you choose cash refund, a QR code will be displayed. You can then go to any currency exchange shop within Hong Kong Airport, present the QR code for verification, and receive HKD cash. The QR code for cash refund is valid for 180 days. If you cannot collect the refund on the same day, you can return to any currency exchange shop within Hong Kong International Airport to collect it within the validity period. If you cannot return to Hong Kong Airport to collect the cash refund, you can use the reference number to log into the refund platform and change the receiving method.
Below is a location map of currency exchange shops within Hong Kong International Airport.
If you choose refund to credit card, Alipay, or WeChat Pay, the refund amount will be deposited directly into the respective account. However, the time to receive the funds depends on the processing by the credit card company or payment tool. Alipay and WeChat Pay generally receive the funds within 3 days.
Hong Kong Airport Departure Tax Refund Amount – $200 or $120?
The 2025 amendment to Hong Kong’s Air Passenger Departure Tax Ordinance will increase the Air Passenger Departure Tax amount from October 1, 2025, from HK$120 to HK$200. However, this does not mean that the refund amount will be HK$200 starting from October 1, 2025.
The refund amount depends on how much Hong Kong Airport Departure Tax you paid when you purchased your air ticket. If you paid $200 in tax, you will get a $200 refund; if you paid $120 in tax, you will get a $120 refund.
The Hong Kong Airport Departure Tax is levied at the moment the airline sells the air ticket. Therefore, the new tax amount (HK$200) effective from October 1, 2025, only applies to tickets sold on or after that date; it is not related to the flight departure date.
In other words, if you purchased a ticket before October 1, 2025, for a flight departing after October 1, the airport tax paid at the time of purchase would still be HK$120. Therefore, the refund amount you can reclaim is HK$120, not HK$200. For tickets purchased on or after October 1, 2025, the tax paid is HK$200, so the refundable tax amount is HK$200.
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