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Tax rate calculator

以下为常用财务与金额小工具：人民币大写、支票日期、美元读法、税率与贷款月供等。计算均为浏览器本地演示，不构成税务、会计或法律意见。

Hong Kong salaries tax worksheet for year of assessment 2025/26 (excludes charitable donations, home loan interest, and other deductions).

Part 4 — Income

4. Salaries / wages / directors’ fees (annual, HKD)Less: deductible MPF contributions

Allowances

Marital status

Single / separate assessment Married (combined allowance)

Single parent allowance（HK$132,000）

Child allowance (not year of birth)HK$130,000 eachChild allowance (born in year of assessment)HK$260,000 each

Dependent parents / grandparents, siblings, etc.

Age 60+, not residing with you all yearAge 60+, residing with you all yearAge 55–59, not residing with you all yearAge 55–59, residing with you all yearDependent brothers / sistersDisabled dependants (additional)

Personal disability allowance

Tax computation

Total income	HK$600,000
MPF deduction	(HK$18,000)
Net assessable income	HK$582,000
Allowance breakdown
Basic allowance	(HK$132,000)
Total allowances	(HK$132,000)
Net chargeable income	HK$450,000
Tax at progressive rates	HK$58,500
Tax at standard rate (15% on first HK$5M, 16% on balance)	HK$87,300
Salaries tax payable (lower amount)	HK$58,500

Progressive rate applies (lower tax).

Illustrative only, not tax advice. Excludes personal assessment, property tax, provisional tax, rebates, and full BIR60 deductions. Follow IRD assessments for filing.