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GovHK 香港政府一站通：免税額
https://www.gov.hk/tc/residents/taxes/salaries/allowances/allowances/allowances.htm
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1. 谁人可以申索「已婚人士免税额」？有关免税额是多少？
https://clic.org.hk/cn/topics/taxation/salaries_tax/allowances_on_salaries_tax/q1
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報稅必知！2025 個人入息免稅額計算方法、稅率及慳稅方法 - Chubb
https://www.chubb.com/hk-zh/articles/individuals/tax_allowances.html
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已婚人士選擇個人入息課税的處理方式 - GovHK
https://www.gov.hk/tc/residents/taxes/salaries/personal/personalreduction/treatment.htm
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已婚人士享有的福利与权益 - Family CLIC
https://familyclic.hk/cn/topics/matrimonial-matters/marriage-and-co-habitant-issues/benefits-and-welfare-enjoyed-by-married-couples/
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【免稅額】9大種類及資格？供養父母/已婚/子女人士需留意！ - FWD
https://www.fwd.com.hk/zh/blog/wealth/list-of-salaries-tax-allowances/
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