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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.