About the Hong Kong Salaries Tax Calculator
This Hong Kong salaries tax calculator estimates the tax on your employment income for a year of assessment. It deducts your mandatory MPF contributions and other deductions, applies the personal allowances you qualify for, then works out tax both at the progressive rates (2% to 17%) and at the standard rate, charging whichever is lower — exactly as the Inland Revenue Department does.
Use it to budget for your tax bill and provisional tax, to compare a job offer, or to see what a pay rise or a new child does to your liability. It covers single, married (one income or joint assessment) and single-parent situations, children and dependent parents.
The 2026/27 year (1 April 2026 – 31 March 2027) uses the higher allowances announced in the 2026–27 Budget: HK$145,000 basic, HK$290,000 married person’s and HK$140,000 per child. No one-off tax reduction for 2026/27 is included because none is listed by the IRD yet; 2025/26 includes the 100% reduction capped at HK$3,000. Home loan interest, rent, self-education and other deductions can be entered as one total. The extra child allowance for a newborn (and, from 2026/27, for each child in the first two years after birth) is not modelled — add it to other deductions if it applies.
With the default inputs, the salaries tax payable is HK$56,290.00. Change any value above to recalculate instantly.
How to use the hong kong salaries tax calculator
- 1Enter your total assessable employment income for the year of assessment.
- 2Choose the year and your personal allowance situation.
- 3Add the number of children and dependent parents you claim for.
- 4Keep MPF on if you contribute to a scheme, and add any other deductions.
- 5Read the tax payable and whether progressive or standard rates apply.
Formula and method
Assessable income is reduced by allowable deductions, including mandatory MPF contributions of 5% of relevant income up to HK$18,000 a year, to give net income. Personal allowances (basic or married person’s, single parent, child and dependent parent allowances) are then subtracted to give net chargeable income.
Progressive rates charge 2%, 6%, 10% and 14% on successive HK$50,000 bands and 17% on the remainder. The IRD also computes tax at the standard rate on net income before allowances — 15% on the first HK$5 million and 16% above — and charges whichever is lower. Any one-off tax reduction for the year is applied last.
- NCI
- Net chargeable income (after deductions and allowances)
- Deductions
- MPF, home loan interest, rent, VHIS, self-education and similar
- Allowances
- Personal, child and dependant allowances for the year
Worked examples
Single, HK$600,000 income, 2026/27
MPF of HK$18,000 leaves net income of HK$582,000; after the HK$145,000 basic allowance, net chargeable income is HK$437,000. Progressive tax is HK$16,000 on the first HK$200,000 plus 17% of HK$237,000 (HK$40,290) = HK$56,290, far below the HK$87,300 standard-rate figure.
Married with two children, HK$1.2 million, 2026/27
Net income is HK$1,182,000 after MPF. Allowances total HK$290,000 + 2 × HK$140,000 = HK$570,000, leaving HK$612,000 chargeable. Progressive tax is HK$16,000 + 17% × HK$412,000 = HK$86,040.
Single, HK$3 million, 2025/26 (standard rate)
Net chargeable income is HK$2,982,000 − HK$132,000 = HK$2,850,000, giving progressive tax of HK$16,000 + 17% × HK$2,650,000 = HK$466,500. Standard rate on net income is 15% × HK$2,982,000 = HK$447,300, which is lower, so it applies. The 2025/26 reduction of HK$3,000 brings the bill to HK$444,300.
Frequently asked questions
What are the salaries tax rates in Hong Kong?+
Progressive rates are 2%, 6%, 10% and 14% on successive HK$50,000 bands of net chargeable income and 17% on the rest. Tax is capped at the standard rate: 15% of net income up to HK$5 million and 16% above, from 2024/25 onwards.
What are the allowances for 2026/27?+
From 2026/27 the basic allowance is HK$145,000, the married person’s allowance HK$290,000, the child allowance HK$140,000 per child and the single parent allowance HK$145,000. Dependent parent allowance is HK$55,000 for each parent aged 60 or above.
How much MPF can I deduct?+
Mandatory contributions of 5% of relevant income are deductible up to HK$18,000 a year, which is reached at HK$30,000 a month. Tax-deductible voluntary contributions and qualifying annuity premiums have a separate combined limit of HK$60,000.
When does the standard rate apply?+
The standard rate applies when 15% of your net income before allowances is less than progressive tax on your net chargeable income. For a single person in 2026/27 with only MPF deducted, this happens once net income passes about HK$2.13 million (roughly HK$2.15 million of salary).
Is there a tax reduction for 2026/27?+
The IRD table lists one-off reductions up to 2025/26 (100% capped at HK$3,000). No reduction for 2026/27 appears yet, so this calculator applies none for that year; any reduction announced later would lower your final bill.
Should married couples elect joint assessment?+
Joint assessment or personal assessment can lower tax when one spouse earns much more than the other, because the couple shares the married person’s allowance and lower bands. The IRD automatically compares options when you elect, and charges the lower amount.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.