Hong Kong

Sources and data for Hong Kong

Every value the calculators use, with its effective dates and a link to the official source.

Salaries tax progressive rates (on net chargeable income)
Current value
Table with 5 brackets
HK$0 / HK$50,000 2%
HK$50,000 / HK$100,000 6%
HK$100,000 / HK$150,000 10%
HK$150,000 / HK$200,000 14%
HK$200,000 + 17%
From
1 April 2024
Source
GovHKTax Rates of Salaries Tax & Personal Assessment
Checked on
16 October 2026
Two-tiered standard rates (on net income)
Current value
Table with 2 brackets
HK$0 / HK$5,000,000 15%
HK$5,000,000 + 16%
From
1 April 2024
Source
GovHKTax Rates of Salaries Tax & Personal Assessment
Checked on
16 October 2026
Basic allowance by year of assessment
Current value
- 2024/25 HK$132,000
- 2025/26 HK$132,000
- 2026/27 HK$145,000
From
22 May 2026
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
Married person's allowance by year of assessment
Current value
- 2024/25 HK$264,000
- 2025/26 HK$264,000
- 2026/27 HK$290,000
From
22 May 2026
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
Child allowance by year of assessment (each of the 1st to 9th child; the additional allowance for a newborn is the same amount)
Current value
- 2024/25 HK$130,000
- 2025/26 HK$130,000
- 2026/27 HK$140,000
From
22 May 2026
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
Single parent allowance by year of assessment
Current value
- 2024/25 HK$132,000
- 2025/26 HK$132,000
- 2026/27 HK$145,000
From
22 May 2026
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
Dependent parent or grandparent allowance, aged 60 or above (each; the additional allowance for living together is the same amount)
Current value
- 2024/25 HK$50,000
- 2025/26 HK$50,000
- 2026/27 HK$55,000
From
22 May 2026
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
Dependent parent or grandparent allowance, aged 55 to 59 (each; the additional allowance for living together is the same amount)
Current value
- 2024/25 HK$25,000
- 2025/26 HK$25,000
- 2026/27 HK$27,500
From
22 May 2026
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
Maximum deduction for elderly residential care expenses by year of assessment
Current value
- 2024/25 HK$100,000
- 2025/26 HK$100,000
- 2026/27 HK$110,000
From
22 May 2026
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
One-off reduction of final salaries tax and profits tax (100%, capped per case)
Current value
- 2024/25 HK$1,500
- 2025/26 HK$3,000
From
22 May 2026
Source
GovHKTax Rates of Salaries Tax & Personal Assessment
Checked on
16 October 2026
Maximum deductions for salaries tax
Current value
- Mandatory contributions to MPF or other recognised retirement schemes HK$18,000
- Qualifying annuity premiums and tax deductible MPF voluntary contributions HK$60,000
- Self-education expenses HK$100,000
- Domestic rent (basic ceiling) HK$100,000
- Home loan interest (basic ceiling) HK$100,000
- VHIS premiums for each insured person HK$8,000
From
1 April 2024
Source
Inland Revenue DepartmentPAM 61(e): Allowances, Deductions and Tax Rate Table (August 2026)
Checked on
16 October 2026
Property tax standard rate
Current value
15%
From
1 April 2008
Source
GovHKTax Rates of Property Tax
Checked on
16 October 2026
Statutory allowance for repairs and outgoings
Current value
20%
From
1 April 2008
Source
GovHKHow Property Tax is computed
Checked on
16 October 2026
Profits tax two-tiered rates for corporations
Current value
Table with 2 brackets
HK$0 / HK$2,000,000 8.25%
HK$2,000,000 + 16.5%
From
1 April 2018
Source
GovHKTax Rates of Profits Tax
Checked on
16 October 2026
Profits tax two-tiered rates for unincorporated businesses
Current value
Table with 2 brackets
HK$0 / HK$2,000,000 7.5%
HK$2,000,000 + 15%
From
1 April 2018
Source
GovHKTax Rates of Profits Tax
Checked on
16 October 2026

Ad valorem stamp duty on residential property (Part 1 of Scale 1 and Scale 2)

Current value: Table with 13 brackets
HK$0 / HK$4,000,000 0% 100.00
HK$4,000,000 / HK$4,323,780 20% 100.00
HK$4,323,780 / HK$4,500,000 1.5%
HK$4,500,000 / HK$4,935,480 10% 67,500.00
HK$4,935,480 / HK$6,000,000 2.25%
HK$6,000,000 / HK$6,642,860 10% 135,000.00
HK$6,642,860 / HK$9,000,000 3%
HK$9,000,000 / HK$10,080,000 10% 270,000.00
HK$10,080,000 / HK$20,000,000 3.75%
HK$20,000,000 / HK$21,739,120 10% 750,000.00
HK$21,739,120 / HK$100,000,000 4.25%
HK$100,000,000 / HK$109,574,470 30% 4,250,000.00
HK$109,574,470 + 6.5%
From: 26 February 2026
Source: GovHKRates of Stamp Duty
Checked on: 16 October 2026

Ad valorem stamp duty on non-residential property (Scale 3)

Current value: Table with 11 brackets
HK$0 / HK$4,000,000 0% 100.00
HK$4,000,000 / HK$4,323,780 20% 100.00
HK$4,323,780 / HK$4,500,000 1.5%
HK$4,500,000 / HK$4,935,480 10% 67,500.00
HK$4,935,480 / HK$6,000,000 2.25%
HK$6,000,000 / HK$6,642,860 10% 135,000.00
HK$6,642,860 / HK$9,000,000 3%
HK$9,000,000 / HK$10,080,000 10% 270,000.00
HK$10,080,000 / HK$20,000,000 3.75%
HK$20,000,000 / HK$21,739,120 10% 750,000.00
HK$21,739,120 + 4.25%
From: 26 February 2026
Source: GovHKRates of Stamp Duty
Checked on: 16 October 2026

MPF mandatory contribution rate (employee and employer, each)
Current value
5%
From
1 June 2014
Source
Mandatory Provident Fund Schemes AuthorityMandatory contributions: employees
Checked on
16 October 2026
Minimum relevant income level (monthly)
Current value
HK$7,100
From
1 June 2014
Source
Mandatory Provident Fund Schemes AuthorityMandatory contributions: employees
Checked on
16 October 2026
Maximum relevant income level (monthly)
Current value
HK$30,000
From
1 June 2014
Source
Mandatory Provident Fund Schemes AuthorityMandatory contributions: employees
Checked on
16 October 2026
Statutory minimum wage (per hour)
Current value
HK$43.10
From
1 May 2026
Source
Labour DepartmentStatutory Minimum Wage
Checked on
16 October 2026
Monthly wage below which the employer must record hours worked
Current value
HK$17,600
From
1 May 2026
Source
Labour DepartmentStatutory Minimum Wage: keeping records of hours worked
Checked on
16 October 2026
Paid annual leave by years of service
Current value
- 1 7 days
- 2 7 days
- 3 8 days
- 4 9 days
- 5 10 days
- 6 11 days
- 7 12 days
- 8 13 days
- 9 14 days
From
1 December 2025
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Statutory holidays in the year
Current value
15 days
From
1 January 2026
Until
31 December 2027
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Daily rate of sickness allowance, maternity leave pay and paternity leave pay (share of average daily wages)
Current value
80%
From
1 December 2025
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Paid sickness days accumulated per completed month
Current value
- First 12 months 2 days
- After 12 months 4 days
- Maximum held at any time 120 days
From
1 December 2025
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Paid maternity leave
Current value
14 weeks
From
11 December 2020
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Cap on maternity leave pay for the 11th to 14th weeks
Current value
HK$80,000
From
11 December 2020
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Paid paternity leave per confinement
Current value
5 days
From
18 January 2019
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Monthly wages cap for severance and long service payment
Current value
HK$22,500
From
1 December 2025
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026
Maximum severance or long service payment
Current value
HK$390,000
From
1 December 2025
Source
Labour DepartmentA Concise Guide to the Employment Ordinance (December 2025)
Checked on
16 October 2026

Values that update automatically

Composite Consumer Price Index (October 2019 to September 2020 = 100)
Current value
111.2
Latest figure
1 September 2026
Source
Census and Statistics DepartmentTable 510-60001: Consumer Price Indices, Composite CPI index (series CC_CM_1920)
One-month HIBOR fixing
Current value
2.6386%
Latest figure
12 November 2026
Source
Hong Kong Monetary AuthorityDaily Monetary Statistics: daily figures of interbank liquidity (hibor_fixing_1m)

HK$0 / HK$50,000	2%
HK$50,000 / HK$100,000	6%
HK$100,000 / HK$150,000	10%
HK$150,000 / HK$200,000	14%
HK$200,000 +	17%

HK$0 / HK$4,000,000	0%	100.00
HK$4,000,000 / HK$4,323,780	20%	100.00
HK$4,323,780 / HK$4,500,000	1.5%
HK$4,500,000 / HK$4,935,480	10%	67,500.00
HK$4,935,480 / HK$6,000,000	2.25%
HK$6,000,000 / HK$6,642,860	10%	135,000.00
HK$6,642,860 / HK$9,000,000	3%
HK$9,000,000 / HK$10,080,000	10%	270,000.00
HK$10,080,000 / HK$20,000,000	3.75%
HK$20,000,000 / HK$21,739,120	10%	750,000.00
HK$21,739,120 / HK$100,000,000	4.25%
HK$100,000,000 / HK$109,574,470	30%	4,250,000.00
HK$109,574,470 +	6.5%

HK$0 / HK$5,000,000	15%
HK$5,000,000 +	16%

HK$0 / HK$2,000,000	8.25%
HK$2,000,000 +	16.5%

HK$0 / HK$2,000,000	7.5%
HK$2,000,000 +	15%

Salaries tax progressive rates (on net chargeable income)

Two-tiered standard rates (on net income)

Basic allowance by year of assessment

Married person's allowance by year of assessment

Child allowance by year of assessment (each of the 1st to 9th child; the additional allowance for a newborn is the same amount)

Single parent allowance by year of assessment

Dependent parent or grandparent allowance, aged 60 or above (each; the additional allowance for living together is the same amount)

Dependent parent or grandparent allowance, aged 55 to 59 (each; the additional allowance for living together is the same amount)

Maximum deduction for elderly residential care expenses by year of assessment

One-off reduction of final salaries tax and profits tax (100%, capped per case)

Maximum deductions for salaries tax

Property tax standard rate

Statutory allowance for repairs and outgoings

Profits tax two-tiered rates for corporations

Profits tax two-tiered rates for unincorporated businesses

Ad valorem stamp duty on residential property (Part 1 of Scale 1 and Scale 2)

Ad valorem stamp duty on non-residential property (Scale 3)

MPF mandatory contribution rate (employee and employer, each)

Minimum relevant income level (monthly)

Maximum relevant income level (monthly)

Statutory minimum wage (per hour)

Monthly wage below which the employer must record hours worked

Paid annual leave by years of service

Statutory holidays in the year

Daily rate of sickness allowance, maternity leave pay and paternity leave pay (share of average daily wages)

Paid sickness days accumulated per completed month

Paid maternity leave

Cap on maternity leave pay for the 11th to 14th weeks

Paid paternity leave per confinement

Monthly wages cap for severance and long service payment

Maximum severance or long service payment

Values that update automatically

Composite Consumer Price Index (October 2019 to September 2020 = 100)

One-month HIBOR fixing