Salaries tax calculator

For the 2026/27 year of assessment, the basic allowance is $145,000. A single person with income of $380,000 and no deductions pays $21,950 in salaries tax. Tax is charged at progressive rates of 2% to 17%, but not more than the standard rate of 15% on net income.

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Year of assessment

The 2026/27 year of assessment runs from 1 April 2026 to 31 March 2027. For 2025/26 there is a 100% tax reduction of up to $3,000.

Marital status

If your spouse has no income, please also choose Married to claim the married person's allowance. This calculator does not compare separate assessment.

Salary, commission, bonus, allowances and other income from employment in the year of assessment.

Deductions (total for the household)

Up to $18,000 for each person with income.

Up to $60,000 in total for each person with income.

Up to $8,000 for each insured person.

Domestic rents and home loan interest are each capped at $100,000, or $120,000 if you live with a qualifying child. A married couple shares one ceiling.

Not more than 35% of income.

Allowances

For a child born on or after 1 April 2025, an extra child allowance is given for each of the first two years of assessment after the birth.

A parent under 60 who is eligible for the Government's Disability Allowance counts as 60 or above. If they live with you all year, an additional allowance of the same amount is given.

Result

Please complete the details. The result will appear here.

How it is calculated

  1. Net income = income − deductions. MPF mandatory contributions: up to $18,000 for each person with income. Annuity premiums and voluntary contributions: up to $60,000 in total for each person. VHIS: up to $8,000 for each insured person. Domestic rents and home loan interest: each up to $100,000, or $120,000 when living with a qualifying child. Self-education: up to $100,000. Approved donations: not more than 35% of income.
  2. Net chargeable income = net income − allowances, but not less than 0. For 2026/27, the basic allowance is $145,000, the married person's allowance is $290,000, and the allowance for each child is $140,000.
  3. Tax at progressive rates: 2% on the first $50,000 of net chargeable income, then 6%, 10% and 14% on each next $50,000, and 17% on the remainder.
  4. Tax at standard rate: 15% on the first $5,000,000 of net income (before allowances) and 16% on the remainder. You pay the lower of the two.
  5. For 2025/26, tax is reduced by 100% up to $3,000 per case. A married couple under joint assessment counts as one case. No reduction has been announced for 2026/27.
  6. The tax in the IRD examples is in whole dollars, but no rule for rounding tax to the dollar was found in the official sources. This calculator does not round and shows the amount to the cent.
  7. All calculations are done in your browser. The details you enter are not sent to any server.

Progressive and standard rates

Net chargeable incomeRate
First HK$50,0002%
Next HK$50,0006%
Next HK$50,00010%
Next HK$50,00014%
Remainder17%

Standard rate: 15% on the first HK$5,000,000 of net income, 16% on the remainder

Allowances

Allowance2026/272025/26
Basic allowanceHK$145,000HK$132,000
Married person's allowanceHK$290,000HK$264,000
Child allowanceHK$140,000HK$130,000
Additional child allowance (year of birth)HK$140,000HK$130,000
Dependent brother or sister allowanceHK$37,500HK$37,500
Dependent parent or grandparent allowance (60 or above)HK$55,000HK$50,000
Dependent parent or grandparent allowance (55 to 59)HK$27,500HK$25,000
Single parent allowanceHK$145,000HK$132,000
Disabled dependant allowanceHK$75,000HK$75,000
Personal disability allowanceHK$75,000HK$75,000

The 2026 Policy Address proposed raising the allowance for the second and each later child to $160,000. This is subject to legislation and is not included.

Worked examples

Single, income of $380,000 (IRD example 1, 2026/27 allowances)

Details
2026/27
Result
Net chargeable income HK$235,000; tax payable HK$21,950

Single, income of $380,000, 2025/26 ($3,000 reduction)

Details
2025/26
Result
Net chargeable income HK$248,000; tax payable HK$21,160

Single parent, 1 child, income of $500,000, $60,000 voluntary contributions (IRD example 2)

Details
2026/27
Result
Net chargeable income HK$10,000; tax payable HK$200

Married, joint assessment, $800,000 + $120,000, newborn daughter, living with parents (IRD example 3)

Details
2026/27
Result
Net chargeable income HK$57,000; tax payable HK$1,420

Single, income of $2,132,500 (standard rate starts to apply)

Details
2026/27
Result
Net chargeable income HK$1,987,500; tax payable HK$319,875

Married, 2 children, income of $6,490,000 (two-tiered standard rates)

Details
2026/27
Result
Net chargeable income HK$5,920,000; tax payable HK$988,400

Single, income of $3,000,000, $18,000 MPF

Details
2026/27
Result
Net chargeable income HK$2,837,000; tax payable HK$447,300

Single, income of $8,000,000, $18,000 MPF

Details
2026/27
Result
Net chargeable income HK$7,837,000; tax payable HK$1,227,120

Official sources

Applies to: Year of assessment 2026/27 (1 April 2026 to 31 March 2027), with 2025/26 also available.

  1. GovHK: Tax rates of salaries tax and personal assessment
  2. GovHK: Allowances (latest years)
  3. GovHK: Deductions
  4. Inland Revenue Department: 2026-27 Budget: tax measures
  5. Inland Revenue Department: Examples of 2026/27 provisional salaries tax
  6. Inland Revenue Department: 2026 Policy Address: tax measures

Last reviewed on 27 October 2026.

The rules on this page have been checked against the official sources listed above. The result is for reference. The rules and assessment of the concerned authority shall prevail.