How is salaries tax calculated?

The IRD computes both methods and charges the lower: (1) progressive rates — income minus deductions and allowances, taxed through 2%, 6%, 10%, 14% and 17% bands; (2) the standard rate — income minus deductions only (no allowances) at 15% on the first $5M.

What are the main allowances for 2025/26?

Basic allowance HK$132,000; married person’s allowance HK$264,000; child allowance HK$130,000 each (doubled in the year of birth). Further allowances exist for dependent parents and disabled dependants, which this calculator does not fully model.

The IRD issues tax returns around May. After assessment, tax is usually payable in two instalments — January and April of the following year. Setting aside about one month’s salary is a common rule of thumb.

Does the result include tax reductions?

No. The government often announces one-off tax reductions in the Budget, so your final bill may be lower than this estimate. The IRD assessment prevails.

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Hong Kong Salary Tax Calculator 2025/26

Enter your income, marital status and dependants to instantly estimate your salaries tax, band breakdown and effective rate.

Annual income

HK$

Salary, bonus and allowances (before MPF)

Marital status

Number of childrenAnnual MPF contributions

HK$

Mandatory contributions deductible up to HK$18,000Other deductions (optional)

HK$

e.g. approved donations, VHIS premiums, self-education, home-loan interest or domestic rent

Estimated tax payable (2025/26)

HK$ 17,700

Effective rate: 4.9%

Annual income: HK$ 360,000
Deductions: − HK$ 18,000
Allowances: − HK$ 132,000
Net chargeable income: HK$ 210,000

Progressive bands

HK$ 1,000

HK$ 3,000

10%

HK$ 5,000

14%

HK$ 7,000

17%

HK$ 1,700

For reference only — calculated with 2025/26 rates and allowances, excluding one-off government tax reductions and some deductions. Your actual tax is per the IRD assessment notice.

How to use

Enter your total annual income (salary, bonus and allowances)
Set marital status, children and MPF contributions
See the estimated tax, progressive band breakdown and effective rate instantly

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