Hong Kong Tax Calculator (2026)

Income tax rates and take-home pay for Hong Kong

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Hong Kong Income Tax Brackets (2025/26)

Bracket Income Range Rate
0 to HKD 50,000HK$0 - HK$50,0002.0%
HKD 50,000 to HKD 100,000HK$50,000 - HK$100,0006.0%
HKD 100,000 to HKD 150,000HK$100,000 - HK$150,00010.0%
HKD 150,000 to HKD 200,000HK$150,000 - HK$200,00014.0%
Over HKD 200,000HK$200,000+17.0%

Personal allowance: HK$132,000

Mandatory Provident Fund (MPF)

Bracket Income Range Rate
MPF 5% on monthly income up to HKD 30,000HK$0 - HK$360,0005.0%

Capped at HK$18,000 per year

Maximum Tax Cap

Bracket Income Range Rate
Cap rate on first HKD 5,000,000HK$0 - HK$5,000,00015.0%
Cap rate on income above HKD 5,000,000HK$5,000,000+16.0%

Key Facts

Tax Year

2025/26

Currency

HKD

Top Rate

17.0%

Brackets

5 brackets

Allowance

HK$132,000

Social Contributions

1 item

Assumptions

  • · Model covers salaries tax on employment income only; profits tax and property tax excluded.
  • · Personal allowance used: HKD 132,000 (basic allowance for single person).
  • · MPF contributions: 5% employee contribution on income up to HKD 30,000/month (HKD 360,000/year), deductible from taxable income.
  • · Maximum tax cap applies: 15% on first HKD 5,000,000 of net income + 16% on remainder, calculated without personal allowances but after other deductions.
  • · No local or provincial income taxes in Hong Kong SAR.
  • · Concessionary deductions (VHIS, charitable, self-education, home loan interest, etc.) not modeled in representative calculation.
  • · Assumes full-year Hong Kong employment with all services rendered in Hong Kong SAR.

Frequently asked questions

What is the top income tax rate in Hong Kong?

The highest marginal income tax rate in Hong Kong is 0.2%. Your effective tax rate will be lower depending on your income level.

How many tax brackets does Hong Kong have?

Hong Kong has 5 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.

How is take-home pay calculated in Hong Kong?

Take-home pay in Hong Kong is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.

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