SALARY & TAX · HONG KONG
Hong Kong Salary Tax Calculator 2025/26
Estimate annual Hong Kong Salaries Tax for Year of Assessment 2025/26 using a standard single employee profile.
Salary details
Supports Hong Kong employment income, the single basic allowance, mandatory MPF deduction, progressive rates, two-tier standard-rate comparison and the 2025/26 tax reduction.
Estimated income after Salaries Tax
Annual Salaries Tax estimate; this is not a provisional-tax or monthly PAYE calculation.
Tax breakdown
How Hong Kong Salaries Tax is calculated
Hong Kong Salaries Tax is assessed by Year of Assessment. This page subtracts supported deductions from assessable income, applies the basic allowance, and compares the progressive and standard-rate calculations.
Year of Assessment 2025/26
This assessment year covers 1 April 2025 to 31 March 2026; it is not a calendar-year 2026 calculator.
MPF and the tax reduction
Standard employee mandatory MPF is calculated at 5% of monthly relevant income, with an annual Salaries Tax deduction cap of HK$18,000; employer contributions do not reduce employee income. Final 2025/26 tax is reduced by 100%, capped at HK$3,000 per case.
Limitations
- Married person, child, dependent and other family allowances are not included.
- Rent, home-loan interest, donations, self-education and other personal deductions are not included.
- Provisional Salaries Tax, Personal Assessment, stock options and housing benefits are not modeled.
Frequently asked questions
What is Hong Kong Salaries Tax?
Salaries Tax is Hong Kong tax on employment income. This page estimates Salaries Tax only, not Profits Tax or Property Tax.
What is Year of Assessment 2025/26?
It covers 1 April 2025 through 31 March 2026.
What is the Basic Allowance?
The 2025/26 single taxpayer Basic Allowance is HK$132,000.
What are the progressive rates?
The first HK$50,000 of net chargeable income is taxed at 2%, the next three HK$50,000 bands at 6%, 10% and 14%, and the remainder at 17%.
What is the standard rate?
The standard-rate comparison uses net income before allowances: 15% on the first HK$5,000,000 and 16% on the remainder.
Why compare both calculations?
Hong Kong tax is the lower of tax on net chargeable income at progressive rates and tax on net income at the applicable standard rate.
Is there a 2025/26 tax reduction?
Yes. Final 2025/26 Salaries Tax is reduced by 100%, capped at HK$3,000 per case.
Is MPF deductible?
Mandatory employee MPF contributions are deductible, capped at HK$18,000 for 2025/26.
Does employer MPF reduce my salary?
No. Employer MPF is paid by the employer and is shown separately.
Are child allowances included?
No. Family circumstances require additional inputs and are excluded from this version.
Are rent or home-loan deductions included?
No. These taxpayer-specific deductions are excluded.
What is provisional Salaries Tax?
It is a possible IRD bill based on expected income for the following assessment year. This calculator estimates the current final liability only.
Does this calculate Personal Assessment?
No. It estimates Salaries Tax and does not perform Personal Assessment.
Does Hong Kong have PAYE?
Hong Kong does not operate as a standard monthly PAYE system; employers report income and the IRD issues assessments.
Does this cover Mainland China or Macau?
No. This is a Hong Kong Salaries Tax calculator and does not use Mainland China IIT or Macau tax rules.
What assumptions are used?
The profile assumes a full-year Hong Kong employee with ordinary cash salary, single basic allowance and standard MPF treatment, without complex benefits or other income.