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HK Rental Tax Deduction Calculator

Estimate rental tax deductions and property tax liability.

Hong KongProperty TaxLast updated: July 28, 2026

Overview

This calculator helps you estimate your tax liability. Enter your details below for an estimate based on current tax rules.

Calculator Input

Your calculation results will appear here.

Enter your details above and click Calculate to see your estimated tax.

Example Calculation

HK$200,000 Rental Income, HK$10,000 Irrecoverable Rent

Annual Rental Income:200000
Irrecoverable Rent:10000
Year of Assessment:2025/26

Result

Gross Rental Income:HK$200,000.00
Net Assessable Value:HK$150,000.00
Property Tax:HK$22,500.00
Effective Rate:11.25%

NAV = $200,000 - $40,000 (20%) - $10,000 = $150,000. Tax = 15% x $150,000 = $22,500.

Calculation Methodology

Property Tax Deduction

NAV = Gross - 20% - Irrecoverable. Tax = NAV x 15%

How deductions reduce your property tax

How to Use

Estimate rental tax deductions and property tax liability.

Understanding Results

Net Assessable Value: After standard deduction and irrecoverable rent. Property Tax: 15% of NAV.

Formula

NAV = gross - 20% standard - irrecoverable. Tax = NAV x 15%.

Example Calculation

Example: with an annual income of $50,000, the estimated tax would be calculated using the applicable rates. Use the calculator above for your specific situation.

Benefits of Using This Calculator

  • Instant tax estimates
  • Up-to-date rates
  • Easy to use
  • Helps with financial planning

Limitations

  • This is an estimate only
  • Does not cover all deductions or credits
  • Tax laws change frequently
  • Consult a professional for complex situations

Tax Slabs

Flat 15%.

Common Mistakes

  • Including capital improvements as repairs.

Frequently Asked Questions

What is the standard tax rate?
Rates vary by income level and jurisdiction.
How accurate is this calculator?
This calculator provides estimates based on current tax rules. For precise calculations, consult a tax professional.

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Official Resources

Educational Disclaimer

This calculator is for informational and educational purposes only. It does not constitute legal or tax advice. Always consult a qualified professional.