MPF tax deduction: the HK$18,000 cap
For 2025/26, your own mandatory MPF contributions are deductible up to HK$18,000 a year. On HK$30,000 a month you pay the maximum HK$1,500, so you hit that ceiling; extra voluntary contributions are not an automatic extra tax cut.
For 2025/26, your own mandatory MPF contributions are deductible up to HK$18,000 a year. On HK$30,000 a month you pay the maximum HK$1,500, so you hit that ceiling; extra voluntary contributions are not an automatic extra tax cut.
Employee and employer each pay 5% of relevant income (employee pays nothing below HK$7,100; each side is capped at HK$1,500 above HK$30,000). Only your own mandatory contributions count toward the HK$18,000 salaries-tax deduction. On HK$20,000 a month you pay HK$1,000, or HK$12,000 a year, so there is still room under the deduction ceiling. Tax-deductible voluntary contributions (TVC) use a separate cap shared with qualifying deferred annuities.
Try it: MPF calculator.