Hong Kong salaries tax calculator

Salaries tax is the tax on what you earn from a job in Hong Kong. The year of assessment runs from 1 April to 31 March.

Pick the year, enter your income, family and deductions, and see the tax at progressive rates, at the standard rate and the amount you actually pay.

Year of assessment

2024/252025/262026/27

Total income for the year

Salary, bonus, commission and allowances before MPF.

Marital status

Single, or married and taxed separatelyMarried: joint assessment, or your spouse has no income

You have the sole or predominant care of a child

Children you maintain

Of them, children born in the year (or, from 2026/27, in the year before)

Parents or grandparents you maintain aged 60 or above

Of them, living with you all year

Parents or grandparents you maintain aged 55 to 59

Of them, living with you all year

MPF mandatory contributions you paid

Tax deductible MPF voluntary contributions and qualifying annuity premiums

Domestic rent you paid

Self-education expenses

Elderly residential care expenses

Other deductions you can claim

For example approved charitable donations, home loan interest or VHIS premiums, each within its own limit.

How it's calculated

Net income is your income less deductions, such as MPF mandatory contributions (up to HK$18,000) and domestic rent (up to HK$100,000).
Net chargeable income is net income less your allowances. For 2026/27 the basic allowance is HK$145,000 and the married person's allowance HK$290,000.
Progressive rates go from 2% on the first HK$50,000 up to 17% on what is above HK$200,000.
The standard rate is 15% of net income up to HK$5,000,000 and 16% above. You pay whichever of the two is lower.

An example

A single person earning $380,000 in 2026/27 with no deductions has net chargeable income of $235,000 after the basic allowance. The tax is $21,950.

Frequently asked questions

What is the basic allowance for 2026/27?

It is HK$145,000, up from HK$132,000 in 2025/26. The child allowance went up to HK$140,000 for each child.

Is there a tax reduction this year?

For 2025/26 the final salaries tax is reduced by 100%, up to HK$3,000 per case. The IRD applies it on the final assessment and it doesn't cover provisional tax.

When does the standard rate apply?

When it gives a lower bill than the progressive rates. It is charged on net income before allowances, so it usually only matters for high incomes.

Should a married couple choose joint assessment?

Only if it lowers the total bill. The IRD says that if joint assessment doesn't result in less tax, it issues separate bills instead.

How long do I get the additional child allowance for a newborn?

From 2026/27 you can claim it in each of the first two years after the birth. Before that it was only for the year the child was born.

Key terms

Year of assessment: The tax year in Hong Kong, from 1 April to 31 March.
Net chargeable income: Income less deductions and allowances. The progressive rates apply to it.
Standard rate: A flat rate on net income before allowances. You never pay more than this.