Air Passenger Departure Tax (APDT)

Air Passenger Departure Tax (APDT) applies to passengers aged 12 and above who depart Hong Kong by air. The rate is HK$120 per passenger for air tickets purchased before 1 October 2025, and HK$200 for air tickets purchased on or after this date. Exemption from APDT is available to passengers who satisfy prescribed criteria.

Exempted passengers who paid APDT when purchasing their air ticket may apply for a refund through an online platform. Applications can be submitted within 28 calendar days of the departure flight from Hong Kong International Airport. Details are available on the APDT website.