Personal income tax
Salaries tax compares progressive rates with standard-rate tax; a single 17% headline rate is not the amount everyone pays. The basic allowance is HK$132,000 for 2025/26 and HK$145,000 from 2026/27. The 2025/26 final-tax reduction is capped at HK$3,000; do not carry it forward automatically to 2026/27.
Filing & deadlines
Use the year-specific IRD computation tool and distinguish final tax from provisional tax. MPF contributions follow monthly relevant-income thresholds and contribution-holiday rules; they are not simply 5% of all annual pay. Check the return and assessment notices for your filing and payment dates.
Business and scope
Qualifying corporations pay 8.25% on the first HK$2 million of assessable profits and 16.5% above that. Unincorporated businesses use 7.5% and 15%. The two-tier concession has eligibility and connected-entity restrictions; it is not automatic for every company in a group.
Salary and take-home pay calculator
2025/26 or 2026/27 salaries-tax estimate for one Hong Kong employment, paid monthly in whole calendar months. Salary and one cash bonus are fully taxable in Hong Kong. MPF is automatic. Supports basic/married (spouse with no income), child, single-parent, disability and dependent-parent allowances, plus eligible self-education expenses. Other income, benefits in kind, joint assessment, ORSO contributions, casual workers, partial-month employment and other deductions are outside this calculator.
Annual estimate · 2026/27
- Annual gross earnings
- HK$360,000.00
- Employee MPF
- HK$18,000.00
- Annual income tax
- HK$15,580.00
- Annual income after tax and payroll deductions
- HK$326,420.00
- Average per calendar month (annual net ÷ 12)
- HK$27,201.67
- Employer MPF
- HK$18,000.00
Calculation details
- Personal allowances
- HK$145,000.00
- Tax deductions applied
- HK$18,000.00
- Taxable income after allowances
- HK$197,000.00
- Tax at progressive rates
- HK$15,580.00
- Tax at two-tier standard rates
- HK$51,300.00
- Tax reduction applied
- HK$0.00
| Month | Annual gross earnings | Employee MPF | Employer MPF |
|---|---|---|---|
| 2026-04 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-05 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-06 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-07 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-08 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-09 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-10 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-11 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2026-12 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2027-01 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2027-02 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
| 2027-03 | HK$30,000.00 | HK$1,500.00 | HK$1,500.00 |
This is annual income after salaries tax and employee MPF, not your monthly payslip or tax bill. Hong Kong tax is generally settled separately; provisional tax and tax already paid are excluded. Self-education spending reduces tax but is not a payroll deduction here. Only claim allowances you qualify for and have agreed to claim within the family; do not also claim elderly residential care deductions for these parents. Prior-year newborn count is used only for 2026/27. The September 2026 proposal to increase certain child allowances to HK$160,000 is not applied: IRD still states that legislation is required.
Official basis and tool instructions
- GovHK — progressive and two-tier standard tax rates
- IRD — 2026/27 allowances and 2025/26 tax reduction
- IRD — enacted tax amendments
- IRD — September 2026 proposals still requiring legislation
- MPFA — monthly contributions, bonuses and contribution holiday
- MPFA — age and overseas-worker exemptions
- eMPF — contribution rounding
- IRD — salary deductions and retirement contributions
- IRD — official 2026/27 tax computation
IRD salaries tax calculator — 2025/26
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Inland Revenue Department (IRD) — Reference 1https://www.ird.gov.hk/eng/ese/st_comp_2025_26/stc.htm
- Inland Revenue Department (IRD) — Reference 2https://www.ird.gov.hk/eng/faq/budget2026_27.htm
- Inland Revenue Department (IRD) — Reference 3https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm
- Inland Revenue Department (IRD) — Reference 4https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees
- Inland Revenue Department (IRD) — Reference 5https://www.ird.gov.hk/eng/faq/2tr.htm
- Inland Revenue Department (IRD) — Reference 6https://www.budget.gov.hk/2026/eng/press.html
Official sources
Sources checked 28 Oct 2026 · 2025/26 · 2026/27
- Inland Revenue Department (IRD) — Reference 1https://www.ird.gov.hk/eng/faq/budget2026_27.htm
- Inland Revenue Department (IRD) — Reference 2https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm
- Inland Revenue Department (IRD) — Reference 3https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees
- Inland Revenue Department (IRD) — Reference 4https://www.ird.gov.hk/eng/faq/2tr.htm
- Inland Revenue Department (IRD) — Reference 5https://www.budget.gov.hk/2026/eng/press.html