Hong Kong Salaries Tax Calculator 2026/27 and 2025/26

Work out Hong Kong salaries tax for 2026/27 or 2025/26: the new allowances, MPF, progressive rates or standard rate and the HK$3,000 reduction.

Year of assessment

Annual income (HK$)

MPF contributions (HK$, blank = 5% up to 18,000)

Other deductions (HK$: rent, home loan, VHIS…)

Married (spouse without income, married person's allowance)

Single parent

Children

Of which born in the year (or since 1 April 2025 for 2026/27)

Dependent parents aged 60+

Of which living with you

Dependent parents aged 55–59

Of which living with you (55–59)

Salaries tax payable

—Net income

—Allowances

—Net chargeable income

—Tax at progressive rates

—Tax at standard rate

—One-off reduction

—Effective rate

—Per month

Estimate for one taxpayer under separate taxation; joint assessment, personal assessment, provisional tax and the disability allowances are not included. The IRD's notice of assessment is final.

What it does

Hong Kong taxes employment income with salaries tax. From your income you subtract MPF contributions (up to HK$18,000) and other deductions to get net income, then the personal allowances to get net chargeable income, which pays 2%, 6%, 10% and 14% on each band of HK$50,000 and 17% on the rest. The tax can never be more than the standard rate on net income: 15% up to HK$5 million and 16% above. For 2026/27 the basic allowance rises to HK$145,000, the married person's to HK$290,000 and the child allowance to HK$140,000; 2025/26 tax is cut by 100% up to HK$3,000.

How to use it

Choose the year and type your annual income.
Add your family situation, dependants and other deductions.
Read the tax payable, which method applies and the effective rate.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions

How much salaries tax on HK$600,000 a year?
For a single person, 2025/26: net chargeable income HK$450,000 gives HK$58,500, less the HK$3,000 reduction, HK$55,500. In 2026/27 the higher allowance brings it to HK$56,290.

When does the standard rate apply?
When it is lower than the progressive tax, which happens at high incomes: with HK$6 million in 2026/27 the tax is 15% of HK$5 million plus 16% of the rest, HK$907,120.

Does a family on HK$800,000 pay tax?
A married couple with one earner, two children (one newborn) and a parent over 60 living with them have HK$820,000 of allowances in 2026/27, so no tax is due.

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