Hong Kong salary tax calculator 2025-26
Estimate annual salaries tax and employee MPF for a single employee. Monthly figures reserve annual tax.
Hong Kong salary after tax examples
2025-26 · Single · Established MPF member throughout the year · Annual tax reserve, not monthly withholding.
Single employee aged 18–64 · Fully Hong Kong-chargeable salary · Established MPF membership all year · Basic allowance only. These fixed illustrations do not use your entered salary or selected settings.
| Annual gross | Monthly pay after included deductions | Annual pay after included deductions | Annual included deductions |
|---|---|---|---|
| HKD 120,000 | HKD 9,500 | HKD 114,000 | HKD 6,000 |
| HKD 180,000 | HKD 14,250 | HKD 171,000 | HKD 9,000 |
| HKD 240,000 | HKD 18,936.67 | HKD 227,240 | HKD 12,760 |
| HKD 360,000 | HKD 27,275 | HKD 327,300 | HKD 32,700 |
| HKD 600,000 | HKD 43,875 | HKD 526,500 | HKD 73,500 |
| HKD 1,200,000 | HKD 85,375 | HKD 1,024,500 | HKD 175,500 |
Monthly amounts are annual totals divided by twelve. Only the deductions within this calculator’s supported profile are included; your payslip can differ. Monthly employee MPF rounds to cents, half upward, before multiplying by twelve. Annual tax rounds to cents, half upward, as an estimate convention; this is not IRD demand-note rounding or provisional-tax reconciliation.
THE NUMBERS, EXPLAINED
Your 2025–26 (year of assessment) calculation
1 Apr 2025 – 31 Mar 2026. Year of assessment 2025–26 runs from 1 April to 31 March. Compare progressive tax after the basic allowance with two-tier standard-rate tax before allowances, and use the lower amount. The enacted HKD 3,000 reduction applies to 2025–26 only. Employee MPF is deducted once from cash salary and also reduces the tax base. Monthly results reserve annual assessed tax; salaries tax is generally billed separately, not withheld monthly.
2025–26 (year of assessment) salary tax slabs
Progressive rates apply to net chargeable income after employee MPF and the basic allowance. Compare this with standard-rate tax on net income before the allowance; use the lower tax, then apply this year’s reduction.
| Annual taxable income band | Marginal rate |
|---|---|
| From zero to HKD 50,000 | 2% |
| Above HKD 50,000 to HKD 100,000 | 6% |
| Above HKD 100,000 to HKD 150,000 | 10% |
| Above HKD 150,000 to HKD 200,000 | 14% |
| Above HKD 200,000 | 17% |
Basic allowance, MPF and annual tax reserve
The basic allowance is HKD 132,000 for 2025–26 (year of assessment). Standard-rate tax is 15% of the first HKD 5 million of net income and 16% above it, without the basic allowance. The progressive calculation and standard-rate calculation are alternatives, never added together.
Established monthly paid MPF members contribute 5% from monthly income of HKD 7,100, capped at HKD 1,500 per month. Below HKD 7,100 the employee contribution is zero. Employer MPF is separate. This profile assumes membership throughout the year, without a new-joiner contribution holiday or exemption.
The enacted 2025–26 tax reduction is 100% of salaries tax, capped at HKD 3,000. For HKD 30,000 monthly salary, annual MPF is HKD 18,000 and annual salaries tax is HKD 14,700.
Salaries tax is generally billed separately. Our monthly figure reserves one twelfth of estimated annual tax and contributions; it is not the amount an employer necessarily withholds. Provisional tax and already-paid amounts are excluded.
Hong Kong salary after tax: common questions
Which years are available?
Years of assessment 2025–26 and 2026–27, each from 1 April to 31 March. The allowance and reduction are stored separately for each year.
Is this my final take-home pay?
This subtracts employee MPF and reserves annual salaries tax. It does not reconcile provisional-tax bills or represent exact employer withholding.
Is my salary sent anywhere?
Calculations run in your browser. Salary and contribution amounts remain in memory and never enter URLs, storage, network requests or analytics. Changing country or year clears salary.
Sources you can check
Official sources accessed on 19 October 2026. Developer verification and independent arithmetic are complete; qualified external tax review remains outstanding. Current-year estimates use enacted law; recheck subsequent amendments before final-year reliance.
- GovHK: salaries-tax rates
Progressive rates 2/6/10/14/17%; standard tax 15% on first HKD 5 million of net income and 16% above; year-specific basic allowances and reductions.
- MPFA: employee contributions
Ordinary monthly employee contribution 5%, zero below HKD 7,100 and capped at HKD 1,500 from HKD 30,000. Established membership assumed.
- IRD: MPF tax deduction
Mandatory employee MPF is deductible up to HKD 18,000 per year; no voluntary contributions supported.
- IRD: 2026 tax amendments
Legislation passed and gazetted 22 May 2026: HKD 3,000 reduction for 2025–26 and HKD 145,000 basic allowance from 2026–27.