Budget Measures 2026 Implementation Bill

Further to the Budget for 2026 announced on 27 October 2025, the Budget Measures Implementation Bill has been published. The Bill 155 proposes amendments to:

• Part II Amendment to the Customs Ordinance. Cap. 37.
• Part III Amendments to the Income Tax Act. Cap. 123.
• Part IV Amendments to the Social Security Act. Cap. 318.
• Part V Amendments to the Motor Vehicles Registration and Licensing Act. Cap. 368.
• Part VI Amendments to the Excise Duty Act. Cap. 382.
• Part VII Amendments to the Value Added Tax Act. Cap. 406.
• Part VIII Amendments to Subsidiary Legislation
  • Customs Regulations. S.L. 37.05
  • Excise Duty (Goods Imported by Persons Travelling from Third Countries) Regulations. S.L. 382.02.