Hong Kong Salaries Tax Calculator (2026/27)
Estimate Hong Kong Salaries Tax under official progressive marginal brackets (2%–17%) versus the standard rate cap, including basic and married person allowances.
How It Works & Methodology
Calculates Hong Kong Salaries Tax on employment income for the 2026/27 assessment year under the Inland Revenue Ordinance (Cap. 112), applying the statutory rule where tax payable is the lesser of the progressive rate calculation or the standard rate on net total income.
Key Assumptions & Scope:
- Calculates Salaries Tax on employment income of resident individual taxpayers.
- Mandatory Provident Fund (MPF) mandatory employee contributions (up to statutory cap of HK$18,000/yr) can be entered as deductions.
- One-off budget tax concessions or future ad-hoc rebates are excluded unless formally gazetted.
Frequently Asked Questions
How does Hong Kong compare progressive rates versus the standard rate?
Hong Kong tax law automatically benchmarks your tax bill: your liability is computed using both the progressive rate scale (2% to 17% after statutory allowances) and the standard flat rate (15%–16% without personal allowances). You always pay whichever amount is lower.
What are the basic and married person allowances in Hong Kong?
For the 2026/27 assessment year, the basic allowance for single taxpayers is HK$132,000, and the married person allowance is HK$264,000.
Are Mandatory Provident Fund (MPF) contributions tax-deductible?
Yes. Mandatory employee MPF contributions are deductible up to a statutory maximum limit of HK$18,000 per tax year. You can enter this under eligible deductions.