Tool · 2025/26

Hong Kong salaries tax calculator

Enter your annual income for the year. The calculator works out tax both at progressive rates and at the standard rate, then applies the lower figure, as the IRD does.

Estimated salaries tax

HK$58,500

Charged at progressive rates, the lower of the two.

Net income
HK$582,000
Allowances
HK$132,000
Progressive calculation
HK$58,500
Standard rate calculation
HK$87,300

How the 2025/26 rates work

Progressive rates: 2%, 6%, 10% and 14% on successive HK$50,000 bands of net chargeable income, then 17% on the rest. These apply after deductions and allowances. Standard rate: 15% on the first HK$5 million of net income and 16% on the excess. This applies after deductions but before allowances.

Estimate only

This estimate leaves out any one-off tax reduction announced in the Budget and any allowance you do not enter. It is not tax advice. Sources: IRD and GovHK. See the BIR60 guide or the tax deadlines calendar.