Sources and rates
Every value the calculators use, the official page it comes from, and the date it was last checked. Rates are for income earned in the 2026/27 year of assessment, 1 April 2026 to 31 March 2027. The IRD rate table read is headed 2025/26; its 2026/27 example uses the same bands.
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Salaries tax rates | Progressive on net chargeable income: 2% to HK$50,000; 6% to HK$100,000; 10% to HK$150,000; 14% to HK$200,000; 17% above HK$200,000. Standard rate on net total income: 15%, 16% above HK$5,000,000. Tax is the smaller amount | IRD PAM 39(e), rate table headed 2025/26 and used for 2026/27 | 2 Nov 2026 Checked against the official source |
| Allowances | Basic HK$145,000, married person's HK$290,000, each child HK$140,000 (up to 9 children). For comparison, the 2025/26 basic allowance was HK$132,000 | IRD, amounts from 2026/27 passed by the Legislative Council and gazetted on 22 May 2026 | 2 Nov 2026 Checked against the official source |
| MPF contributions and deduction | Employee 5% of monthly relevant income from HK$7,100 (nil below) to HK$30,000, at most HK$1,500 a month. Employer pays the same. Tax deduction limit HK$18,000 a year | MPFA, last revised 30 April 2026; IRD for the deduction limit | 2 Nov 2026 Checked against the official source |
Not included or not confirmed
- The IRD rate table is headed 2025/26. The same bands and the 15% standard rate appear in the IRD 2026/27 provisional tax example, and the 2025/26 table is used for 2026/27.
- Whether any salaries tax reduction or rebate applies to 2026/27 was not found on the IRD pages read. The one-off 100% reduction (cap HK$3,000) found is for 2025/26 only. None is applied.
- The MPF deduction cap of HK$18,000 is stated by IRD for 2025/26 and is used in the IRD 2026/27 example. A 2026/27 statement of the cap in words was not found.
- That employers do not withhold salaries tax from pay is read from the demand note and instalment example in IRD PAM 39(e), not from a sentence that says so.
- How IRD rounds net chargeable income and tax payable on an assessment was not confirmed. The calculator does not round chargeable income and rounds tax to the cent.
- Provisional salaries tax is billed on the previous year's income. The calculator shows the tax for one year's income and does not model provisional tax, holdover or the two instalments.
- Deductions other than MPF (self-education, home loan interest, rent, charitable donations, voluntary health insurance, tax-deductible MPF contributions, elderly residential care) are not included.
- Allowances other than the basic, married person's and child allowances (single parent, dependent parents and grandparents, dependent siblings, disability, the extra newborn child allowance) are not included.
- Joint assessment and personal assessment are not modelled. The married column assumes the married person's allowance is claimed in full.
- MPF on bonuses, commissions, and employees paid weekly or daily, are not modelled. Pay is taken as 12 equal monthly payments.
- Income from work done outside Hong Kong, and any exemption for it, was not read and is not modelled.
- Whether IRD or the MPFA revised any of these figures after the check date was not tracked.
Last checked 2 November 2026. These pages are general information only. Found a difference from an official page? Tell us.