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What changed in the official data for Hong Kong, the day it changed
Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.
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- Sources we follow
- GovHK, Inland Revenue Department, Mandatory Provident Fund Schemes Authority and 3 more
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A regulation, an index or an exchange rate comes out in the official source.
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Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.
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Change log
Follow via RSS- Rule
Higher salaries tax allowances from 2026/27
From the 2026/27 year of assessment the basic allowance is $145,000, the married person's allowance $290,000 and the child allowance $140,000. A newborn now gets the additional child allowance in each of the first two years.
Used byHong Kong salaries tax calculatorProvisional salaries tax calculatorTake-home pay calculator Hong Kong
- Rule
Stamp duty on homes above $100 million goes up to 6.5%
For residential property instruments signed on or after 26 February 2026, the top ad valorem stamp duty rate is 6.5% on a price above $100 million, up from 4.25%. Non-residential property now has its own Scale 3, which keeps the 4.25% top rate.
- Rule
Statutory minimum wage rises to $43.1 an hour
From 1 May 2026 the statutory minimum wage is $43.1 an hour. The monthly wage below which employers must keep a record of hours worked also rose, to $17,600.
- Review
We checked 31 figures against the official source
The values in force were confirmed with GovHK, Inland Revenue Department, Labour Department and Mandatory Provident Fund Schemes Authority.
See the 31 figures
- Ad valorem stamp duty on non-residential property (Scale 3)table with 11 bracketsIn force from 26 February 2026 · GovHK
- Ad valorem stamp duty on residential property (Part 1 of Scale 1 and Scale 2)table with 13 bracketsIn force from 26 February 2026 · GovHK
- Basic allowance by year of assessment3 valuesIn force from 22 May 2026 · Inland Revenue Department
- Cap on maternity leave pay for the 11th to 14th weeksHK$80,000In force from 11 December 2020 · Labour Department
- Child allowance by year of assessment (each of the 1st to 9th child; the additional allowance for a newborn is the same amount)3 valuesIn force from 22 May 2026 · Inland Revenue Department
- Daily rate of sickness allowance, maternity leave pay and paternity leave pay (share of average daily wages)80%In force from 1 December 2025 · Labour Department
- Dependent parent or grandparent allowance, aged 55 to 59 (each; the additional allowance for living together is the same amount)3 valuesIn force from 22 May 2026 · Inland Revenue Department
- Dependent parent or grandparent allowance, aged 60 or above (each; the additional allowance for living together is the same amount)3 valuesIn force from 22 May 2026 · Inland Revenue Department
- Married person's allowance by year of assessment3 valuesIn force from 22 May 2026 · Inland Revenue Department
- Maximum deduction for elderly residential care expenses by year of assessment3 valuesIn force from 22 May 2026 · Inland Revenue Department
- Maximum deductions for salaries tax6 valuesIn force from 1 April 2024 · Inland Revenue Department
- Maximum relevant income level (monthly)HK$30,000In force from 1 June 2014 · Mandatory Provident Fund Schemes Authority
- Maximum severance or long service paymentHK$390,000In force from 1 December 2025 · Labour Department
- Minimum relevant income level (monthly)HK$7,100In force from 1 June 2014 · Mandatory Provident Fund Schemes Authority
- Monthly wage below which the employer must record hours workedHK$17,600In force from 1 May 2026 · Labour Department
- Monthly wages cap for severance and long service paymentHK$22,500In force from 1 December 2025 · Labour Department
- MPF mandatory contribution rate (employee and employer, each)5%In force from 1 June 2014 · Mandatory Provident Fund Schemes Authority
- One-off reduction of final salaries tax and profits tax (100%, capped per case)2 valuesIn force from 22 May 2026 · GovHK
- Paid annual leave by years of service9 valuesIn force from 1 December 2025 · Labour Department
- Paid maternity leave14 weeksIn force from 11 December 2020 · Labour Department
- Paid paternity leave per confinement5 daysIn force from 18 January 2019 · Labour Department
- Paid sickness days accumulated per completed month3 valuesIn force from 1 December 2025 · Labour Department
- Profits tax two-tiered rates for corporationstable with 2 bracketsIn force from 1 April 2018 · GovHK
- Profits tax two-tiered rates for unincorporated businessestable with 2 bracketsIn force from 1 April 2018 · GovHK
- Property tax standard rate15%In force from 1 April 2008 · GovHK
- Salaries tax progressive rates (on net chargeable income)table with 5 bracketsIn force from 1 April 2024 · GovHK
- Single parent allowance by year of assessment3 valuesIn force from 22 May 2026 · Inland Revenue Department
- Statutory allowance for repairs and outgoings20%In force from 1 April 2008 · GovHK
- Statutory holidays in the year15 daysIn force from 1 January 2026 · Labour Department
- Statutory minimum wage (per hour)HK$43.10In force from 1 May 2026 · Labour Department
- Two-tiered standard rates (on net income)table with 2 bracketsIn force from 1 April 2024 · GovHK
- Automatic
Composite Consumer Price Index (October 2019 to September 2020 = 100)111.2