收取膳養費，需要報稅嗎？是收入嗎？

Certain receipts which might normally be considered to be "income" are specifically excluded from a taxpayer's income computation under Section 8 of the Inland Revenue Ordinance. Any periodical payment of alimony or maintenance received by a person from his or her spouse or former spouse (Sec 8(2)(i)) is not taxable.
Therefore, your alimony money from your former husband is not subject to the tax in Hong Kong, and there is no need to report to the IRD.

香港稅務制度就入息嚟講分開三部份：薪俸稅、利得稅及物業稅。由於膳養費非由僱傭關係，亦無提供服務，以薪俸稅課稅似乎不太恰當。另外兩個更加唔似！不過好多時稅務局職員都會投石問路，你答錯佢就老馮抽你稅。早前啲合作社﹝遮仔會﹞就係咁無啦啦俾人追！
僅供參考！