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Salaries Tax Calculator

Estimate your Hong Kong salaries tax under progressive and standard rates.

Hong KongSalaries 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

Mandatory Provident Fund or occupational retirement scheme contributions

Your calculation results will appear here.

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

Example Calculation

HK$500,000 Income, MPF $18,000, Married, 1 Child, 2024/25

Annual Employment Income:500000
MPF / ORSO Contributions:18000
Marital Status:married
Number of Dependent Children:1
Year of Assessment:2024-25

Result

Total Income:HK$500,000.00
Total Allowances:HK$276,000.00
Net Chargeable Income:HK$206,000.00
Salaries Tax:HK$11,640.00
Effective Rate:2.3%
Take-Home Pay:HK$488,360.00

Basic allowance $132k + Married $264k + Child $74k = $264k (capped). Net chargeable = $500k - $18k - $264k = $218k. Progressive: $50k×2% + $50k×6% + $50k×10% + $50k×14% + $18k×17% = $12,640. Standard: $218k×15% = $32,700. Lower: $12,640.

Calculation Methodology

Salaries Tax

Progressive: 2% on first $50k, 6% next $50k, 10% next $50k, 14% next $50k, 17% remainder OR Standard: 15% on net income

Whichever is lower applies

How to Use the Hong Kong Salaries Tax Calculator

Use this Hong Kong salaries tax calculator to estimate your tax liability in just a few steps:

  1. Enter your annual employment income in HKD.
  2. Input your MPF or ORSO contributions for the year.
  3. Select your marital status and enter the number of dependent children.
  4. Choose the relevant year of assessment (e.g. 2024/25 or 2025/26).
  5. Click Calculate to see your salaries tax, take-home pay, and effective tax rate.

This HK tax calculator automatically compares the progressive rates and standard rate, then applies whichever is lower. Use our Salaries Tax guide for more details.

Understanding Your Hong Kong Salaries Tax Results

Total Income: Your gross annual employment income before deductions.
Total Allowances: Basic allowance, married person allowance, child allowances, and other deductions.
Net Chargeable Income: Income minus MPF contributions and personal allowances.
Salaries Tax: Computed at either progressive rates or the standard rate, whichever is lower.
Effective Rate: Your total tax as a percentage of your total income.
Take-Home Pay: Your income after salaries tax. Use our Hong Kong salary tax calculator to explore different scenarios.

Hong Kong Salaries Tax Formula

Net Chargeable Income = Total Income - Allowable Deductions - Personal Allowances

Salaries Tax is then computed using the lower of:

  • Progressive rates: 2% on first HK$50,000; 6% on next HK$50,000; 10% on next HK$50,000; 14% on next HK$50,000; 17% on the remainder.
  • Standard rate: 15% on net income (16% for income above HK$5,000,000 from 2025/26 onwards).

Use our Hong Kong income tax calculator to apply this formula automatically.

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

Hong Kong Salaries Tax Slabs 2024/25 & 2025/26

Hong Kong salaries tax is calculated at progressive rates on net chargeable income or at the standard rate on net income, whichever is lower.

Progressive Rates (2024/25 & 2025/26)

Net Chargeable Income (HKD)Rate
First 50,0002%
Next 50,0006%
Next 50,00010%
Next 50,00014%
Remainder17%

Standard Rate

Net Income (HKD)Rate
First 5,000,00015%
Remainder16% (2025/26 onwards)

Use our Hong Kong tax calculator to see which rate applies to your income.

Common Mistakes to Avoid When Using the Hong Kong Tax Calculator

  • Forgetting to include all income sources such as bonuses, commissions, and stock options.
  • Missing allowable deductions like MPF, charitable donations, and home loan interest.
  • Not claiming the correct personal allowances for marital status and dependent children.
  • Confusing the year of assessment (April 1 to March 31) with the calendar year.
  • Assuming overseas income is always exempt - IRD may challenge source rules.
  • Not filing a tax return even if you did not receive one from IRD.

Use our Hong Kong tax calculator for expats to ensure you account for all deductions.

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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Educational Disclaimer

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