Hong Kong Salaries Tax Calculator (2026/27 and 2025/26)
Enter your annual income and family situation to work out Salaries Tax. It computes both the progressive and the standard rate, takes the lower, and shows every band so you can check the sum.
Everything is calculated in your browser. Nothing you enter is uploaded or stored.
Calculator
How the rules work
- Progressive rates apply to net chargeable income (income less deductions, then less allowances): 2% on the first HK$50,000, then 6%, 10% and 14% on each further HK$50,000, and 17% on the remainder.
- The standard rate is applied to net income (income less deductions, before allowances): from 2024/25, 15% on the first HK$5,000,000 and 16% on the remainder. The tax payable is the lower of the two results.
- Allowances from 2026/27: basic HK$145,000, married person's HK$290,000, single parent HK$145,000, HK$140,000 per child (plus an equal additional allowance for each child in the first two years after birth), and HK$55,000 per dependent parent or grandparent aged 60 or above (HK$27,500 aged 55 to 59), with an equal additional amount if they live with you all year. The 2025/26 amounts are in the table below.
- Deduction caps: mandatory MPF contributions HK$18,000 a year; tax deductible voluntary contributions and qualifying annuity premiums HK$60,000 combined; home loan interest HK$100,000 and domestic rent HK$100,000 (each HK$20,000 higher if the child-related conditions are met); elderly residential care expenses HK$110,000 per parent from 2026/27 (HK$100,000 before); self-education HK$100,000; VHIS premiums HK$8,000 per insured person; approved charitable donations up to 35% of income.
- Tax reduction: 100% for 2025/26, capped at HK$3,000. The IRD table (PAM 61(e), August 2026) lists no reduction for 2026/27, so none is applied here.
- The "married" option assumes joint assessment under Salaries Tax only. Personal Assessment, separate assessment and other income types are outside this tool; use the IRD's own tax calculator for those.
- The higher child allowance for newborns proposed in the 2026 Policy Address still needs legislation according to the IRD, so it is not applied.
Official rates and allowances
| Net chargeable income (HK$) | Rate |
|---|---|
| 0 to 50,000 | 2% |
| 50,000 to 100,000 | 6% |
| 100,000 to 150,000 | 10% |
| 150,000 to 200,000 | 14% |
| Over 200,000 | 17% |
| Standard rate (from 2024/25; first 5,000,000 / remainder) | 15% / 16% |
| Item | 2025/26 | 2026/27 |
|---|---|---|
| Basic allowance | 132,000 | 145,000 |
| Married person's allowance | 264,000 | 290,000 |
| Single parent allowance | 132,000 | 145,000 |
| Child allowance (each, 1st to 9th child) | 130,000 | 140,000 |
| Additional child allowance (each newborn) | 130,000 | 140,000 |
| Dependent parent / grandparent (aged 60 or above, each) | 50,000 | 55,000 |
| Dependent parent / grandparent (aged 55 to 59, each) | 25,000 | 27,500 |
| Additional dependent parent allowance (60 or above, living with you, each) | 50,000 | 55,000 |
| Additional dependent parent allowance (55 to 59, living with you, each) | 25,000 | 27,500 |
| Item | 2025/26 | 2026/27 |
|---|---|---|
| Mandatory MPF contributions | 18,000 | 18,000 |
| TVC and qualifying annuity premiums (combined) | 60,000 | 60,000 |
| Home loan interest (basic) | 100,000 | 100,000 |
| Domestic rent (basic) | 100,000 | 100,000 |
| Elderly residential care (per parent) | 100,000 | 110,000 |
| Self-education expenses | 100,000 | 100,000 |
| VHIS premiums (per insured person) | 8,000 | 8,000 |
Frequently asked questions
How is Salaries Tax calculated?
Take your annual assessable income and subtract the allowable deductions to get net income. Subtract the allowances to get net chargeable income. Net chargeable income is taxed at the progressive rates and net income at the standard rate; whichever result is lower is your tax. The step tables show each stage.
How much can I earn before paying Salaries Tax?
There is no tax when net chargeable income is zero. For a single person in 2026/27, income after MPF deductions up to the HK$145,000 basic allowance is tax-free. Children, dependent parents and home loan interest raise the threshold; enter your own details above.
When does the standard rate become lower than the progressive rate?
At high income the progressive rates approach 17% while the standard rate is 15% to 16%. According to the table published by the IRD and GovHK, for 2026/27 a single person is in the standard rate zone from about HK$2,132,500 of annual income and a married person from about HK$3,365,000 (before other deductions). The calculator picks the lower one automatically.
How do I enter child and parent allowances?
Enter the number of eligible children (up to 9) and, separately, how many of them qualify for the additional child allowance. Enter dependent parents or grandparents by age band, 60 or above and 55 to 59, and tick the box if they live with you all year to add the additional allowance. A parent whose care home fees you deduct cannot also be counted for the dependent parent allowance.
Why can my assessment differ from this result?
The IRD's final assessment reflects other income, the deductions and allowances actually granted, and provisional tax arrangements. This tool applies the official parameters to the figures you enter and does not cover every case. The IRD's assessment prevails.
Disclaimer
These results are general information only. They are not tax, legal or financial advice and do not guarantee any outcome. Actual amounts and eligibility are decided by the Inland Revenue Department and the other bodies concerned.
Related guides on this site
- Hong Kong Salaries Tax Complete Guide 2026: Tax Rate Bands, Allowances, Deductible Items and Tax Filing Tips for the Self-Employed
- Complete Guide to Overseas Remote Work in Hong Kong 2026: Visas, Tax, Bank Accounts and Cost of Living
- Hong Kong Freelance / Independent Worker Complete Guide 2026: Client Acquisition, Pricing Strategy, Tax, Contracts and Income Stability
- MPF Transfer Complete Guide 2026: Handling When Changing Jobs, Voluntary Contributions and Tax Benefits