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Salary Tax Computation

Detailed breakdown of your Hong Kong salary tax calculation.

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, 2025/26

Annual Employment Income:500000
MPF / ORSO Contributions:18000
Marital Status:married
Number of Dependent Children:1
Year of Assessment:2025/26

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

Use this Hong Kong Salary Tax Computation tool to get a detailed breakdown of your salaries tax.

Understanding Results

Total Income: Gross employment income. Salaries Tax: Tax computed under progressive or standard rate, whichever is lower.

Formula

Salaries Tax = min(progressive tax, standard rate x net chargeable income). Progressive rates: 2% / 6% / 10% / 14% / 17%.

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

Progressive: 2% / 6% / 10% / 14% / 17%. Standard: 15% on net chargeable income.

Common Mistakes

  • Forgetting to include MPF contributions.

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.