Supporting Local Enterprises

• BUD Fund: injection of $200 million
• Raise funding ceiling for each Easy BUD application to $150,000

Support Measures

• Reduction in salaries tax and tax under personal assessment for the assessment year 2025-26 by 100%, subject to a $3,000 ceiling
• Reduction in profit tax for the assessment year 2025-26 by 100%, subject to a $3,000 ceiling

Driving AI+ Development

Enhancing AI literacy:

• $50 million to help public organisations, tech enterprises and tertiary institutions set up AI application courses, seminars and competitions
• Empowering public services: $100 million to accelerate Government digital transformation with leading technologies

More info: https://www.budget.gov.hk/2026/eng/index.html