Estimate salaries tax for the year of assessment 2025/26. The calculator compares progressive rates on net chargeable income with the two-tiered standard rate on net income, takes the lower figure, then applies the tax reduction.
Estimate only, not tax advice; the IRD assessment prevails. The official calculator is on GovHK. Read the Disclaimer.
Salaries tax for 2025/26 is the lower of two calculations. Progressive rates apply to net chargeable income. The two-tiered standard rate applies to net income, which is income after deductions and before allowances. The year of assessment runs from 1 April 2025 to 31 March 2026.
Net income = assessable income − deductions
Net chargeable income = assessable income − deductions − allowances
Tax payable = the lower of the two taxes, minus the 2025/26 reduction
Progressive rates on net chargeable income for 2025/26:
| Net chargeable income | Rate | Tax on that slice |
|---|---|---|
| On the first HK$50,000 | 2% | HK$1,000 |
| On the next HK$50,000 | 6% | HK$3,000 |
| On the next HK$50,000 | 10% | HK$5,000 |
| On the next HK$50,000 | 14% | HK$7,000 |
| Remainder | 17% | At the remainder rate |
From the year of assessment 2024/25, the standard rate is two-tiered. The first HK$5,000,000 of net income is charged at 15%. The remainder is charged at 16%. Net income is assessable income after deductions, before allowances.
| Net income | Rate |
|---|---|
| On the first HK$5,000,000 of net income | 15% |
| Remainder of net income | 16% |
GovHK lists HK$2,022,000 as the 2025/26 income level at which a single person’s salaries tax approaches the standard rate zone. That table does not include deductions. With income of HK$2,022,000 and no deductions, progressive tax and standard-rate tax are equal, so either figure is the tax before the reduction.
Allowances this page deducts for 2025/26:
| Allowance | Amount (HKD) |
|---|---|
| Basic allowanceSingle, separated, divorced, or widowed. Also use this if you are married and assessed separately. | HK$132,000 |
| Married person's allowanceOnly when your spouse has no income chargeable to salaries tax. Joint assessment is not calculated here. | HK$264,000 |
| Child allowanceFor each of the 1st to 9th child. | HK$130,000 |
| Additional child allowanceFor each child born during the year of assessment. The longer claim that starts in 2026/27 is not used here. | HK$130,000 |
Married on this page means the married person's allowance of HK$264,000, for a spouse with no income chargeable to salaries tax. Joint assessment of two earners is not calculated. If you and your spouse are assessed separately, run this page once for each person and choose single, so each calculation uses the basic allowance of HK$132,000 and its own reduction cap of HK$3,000.
Mandatory contributions to a recognized retirement scheme, including MPF, are deductible up to HK$18,000 in 2025/26. This page caps that field at HK$18,000. Amounts above the cap are not deducted. Voluntary contributions are not part of this cap.
For 2025/26, final salaries tax is reduced by 100%, capped at HK$3,000 per case. The Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Ordinance 2026 was gazetted on 22 May 2026. A married couple under joint assessment share one cap of HK$3,000. Spouses who are assessed separately each have their own cap. This page applies one cap to the calculation shown here. The reduction applies to final tax, not to provisional tax. This page does not estimate provisional tax.
Inland Revenue Department pamphlet PAM 39(e) works an example for 2025/26: salary income of HK$240,000 and mandatory MPF contributions of HK$9,000, with the basic allowance. Fed those inputs, this page gets net income HK$231,000, net chargeable income HK$99,000, progressive tax HK$3,940, and standard-rate tax HK$34,650. The lower figure is reduced by HK$3,000, so tax payable is HK$940.
This page does not calculate:
Other deductions is one amount you have already worked out. This page does not apply the statutory cap for each of those items.
Subtract deductions from assessable income. Deductions here are mandatory MPF contributions up to HK$18,000, plus any other allowable total you enter. That result is net income. Subtract allowances to get net chargeable income. Tax is the lower of progressive rates on net chargeable income and the two-tiered standard rate on net income. For 2025/26, 100% of that tax is then waived, up to HK$3,000 for this calculation.
On net chargeable income, the first HK$50,000 is charged at 2%, the next HK$50,000 at 6%, the next HK$50,000 at 10%, the next HK$50,000 at 14%, and the remainder at 17%. From the year of assessment 2024/25, the standard rate is 15% on the first HK$5,000,000 of net income and 16% on the remainder. You pay the lower result.
Final salaries tax for 2025/26 is reduced by 100%, capped at HK$3,000 per case. A married couple who are jointly assessed share one cap of HK$3,000. Spouses who are assessed separately each have their own cap. This page applies one cap of HK$3,000 to the calculation on this page. The reduction applies to final tax, not to provisional tax, and this page does not estimate provisional tax. The Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Ordinance 2026 was gazetted on 22 May 2026.
Mandatory contributions to a recognized retirement scheme are deductible up to HK$18,000 for 2025/26. Contributions above that cap are ignored here. Tax-deductible voluntary contributions are not part of the HK$18,000 cap, and this page does not calculate them.
No. Married on this page is the married person's allowance for a spouse with no income chargeable to salaries tax. Joint assessment of two earners is not calculated. Also left out: dependent parent or grandparent allowance, dependent brother or sister allowance, single parent allowance, disability allowances, home loan interest, domestic rent, VHIS premiums, tax-deductible MPF voluntary contributions and qualifying annuity premiums, self-education, charitable donations, elderly residential care, assisted reproductive service expenses, and personal assessment. Use other deductions only for a total you have already worked out.
No. It is an estimate for 2025/26 only, not tax advice. The Inland Revenue Department’s assessment prevails. Use the GovHK tax calculator, or your notice of assessment, for the official figure. The higher allowances that start in 2026/27, and the longer newborn claim, are not used on this page.
Accessed 2026-10-03.