{"slug":"income-tax-hong-kong","name":"Hong Kong (HK) Salaries Tax Calculator 2026/27","category":"earn","tags":["tax","income"],"aliases":["hk tax calculator","tax calculator hk","hong kong tax calculator","tax calculator hong kong","hk ird tax calculator","ird salary tax calculator","salaries tax","香港 薪俸税","薪俸稅計算","標準稅率","hk salary tax","hong kong income tax","hong kong income tax rate","hk income tax rate","hong kong income tax calculator","hong kong tax brackets","hong kong tax rate","hong kong tax rate calculator"],"region":"HK","tagline":"What your Hong Kong salary actually costs you in tax this year, after allowances — and whether the standard rate caps the bill.","endpoint":"https://xearno.tools/api/v1/tools/income-tax-hong-kong","page":"https://xearno.tools/t/income-tax-hong-kong","description":"Hong Kong does not tax salaries with a bracket table. It runs two calculations and charges you the lower one: progressive rates of 2% to 17% on what remains after your allowances, or a flat standard rate on your income before any allowances at all — 15% on the first HK$5,000,000, 16% above it. Which one wins turns entirely on your allowances, so a married taxpayer with children crosses over at a far higher salary than someone single. Most calculators model only the progressive scale, and so does most AI, which is why both overstate the bill for higher earners, sometimes by a lot. This runs both, shows you which one binds and by how much, and takes off the year’s one-off reduction at the end.","inputSchema":{"type":"object","properties":{"year":{"description":"Year of assessment Allowances rose in 2026/27 (basic HK$132,000 → HK$145,000). The one-off reduction for 2026/27 has not been announced yet, so it is treated as zero until the February 2027 Budget.","type":"string","enum":["2026/27","2025/26"],"default":"2026/27"},"income":{"description":"Annual income (HK$) Total assessable income for the year — salary, bonus, commission, and the rental value of any employer-provided housing.","type":"number","minimum":0,"maximum":100000000,"default":600000},"status":{"description":"Assessment basis The decisive input. Joint assessment doubles the basic allowance, which raises the income at which the standard rate takes over — the crossover is net income above 8.5 × allowances + HK$900,000.","type":"string","enum":["single","married"],"default":"single"},"children":{"description":"Children claimed HK$140,000 each for 2026/27 (HK$130,000 for 2025/26), for up to nine children. The extra year-of-birth allowance is not modelled.","type":"number","minimum":0,"maximum":9,"default":0},"parents":{"description":"Dependent parents/grandparents aged 60+ HK$55,000 each for 2026/27 (HK$50,000 for 2025/26). The 55–59 band is half and is not modelled here.","type":"number","minimum":0,"maximum":8,"default":0},"parentsLiveWith":{"description":"Do those parents live with you? Living with you the whole year doubles the dependent-parent allowance. Easy to miss, and worth HK$55,000 of allowance per parent in 2026/27.","type":"string","enum":["no","yes"],"default":"no"},"mpf":{"description":"MPF mandatory contributions (HK$) Deductible up to HK$18,000 a year. Employee mandatory contributions only — voluntary ones are not deductible under this cap.","type":"number","minimum":0,"maximum":18000,"default":18000},"otherDeductions":{"description":"Other deductions (HK$) Self-education (max 100,000), home-loan interest (100,000, or 120,000 with a young child), domestic rent (same), elderly residential care, annuity/TVC (60,000), VHIS. Enter the total.","type":"number","minimum":0,"maximum":500000,"default":0}},"required":[],"additionalProperties":false},"methodology":["Hong Kong salaries tax is the LOWER of two computations, and this tool runs both. Progressive: 2%, 6%, 10%, 14% on successive HK$50,000 bands of net chargeable income, then 17% on the remainder, where net chargeable income = income − deductions − allowances. Standard: 15% on the first HK$5,000,000 of net total income and 16% above, where net total income = income − deductions, with no allowances subtracted.","The two-tiered standard rate took effect in 2024/25; before that it was a flat 15%. The progressive bands and rates are unchanged across 2024/25, 2025/26 and 2026/27.","Allowances modelled: basic or married person’s, child (up to nine), and dependent parent/grandparent aged 60+ with the additional allowance where that person resides with you. Not modelled: the 55–59 dependant band (half rate), single-parent, disabled-dependant, dependent brother/sister, and the extra year-of-birth child allowance — add them to Other deductions only if you understand the difference (allowances reduce chargeable income; deductions reduce both chargeable and total income, so they are not interchangeable).","The crossover where the standard rate starts to bind follows from equating the two methods: net total income = 8.5 × allowances + HK$900,000. For a single filer on the basic allowance that is about HK$2.02m (2025/26) or HK$2.13m (2026/27) — so the second 16% tier at HK$5m never affects which method wins.","The one-off reduction waives 100% of the assessed tax up to a cap set in each Budget — HK$3,000 for 2025/26, HK$1,500 for 2024/25. It applies to the final assessment, not to provisional tax, so a real demand note will not match this figure line for line. No reduction is assumed for 2026/27 because none has been announced.","Estimate, not advice. Excludes personal assessment (which can be elected where rental or business income exists), the lifetime cap of 20 years on home-loan interest, and any concession specific to your circumstances. Figures from IRD PAM 61(e), August 2026 edition."],"usage":"POST https://xearno.tools/api/v1/tools/income-tax-hong-kong with a JSON body matching inputSchema."}