計算2026/27年度香港薪俸稅與強積金：免稅額、累進稅率或標準稅率
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.薪俸稅計算 (salaries tax) for 2026/27 starts from the 基本免稅額 of HK$145,000, or the 已婚人士免稅額 of HK$290,000, plus HK$140,000 for each child. 應課稅入息實額 is taxed at 2%, 6%, 10% and 14% on four bands of HK$50,000, then 17%, but never more than the 標準稅率 of 15% on net income. 強積金 (MPF) takes 5% of pay up to HK$1,500 a month. On HK$40,000 a month, a single person pays HK$35,890.
Before MPF. Salaries tax is not taken from pay in Hong Kong.
HK$35,509.17
HK$480,000 income − HK$18,000 MPF − HK$35,890 salaries tax, over 12 monthsWorked out at progressive rates: they come to less than the standard rate.
Not included: other deductions (home loan interest, self-education, VHIS, voluntary MPF, rent), disability allowances and personal assessment.
Inland Revenue Department rates and allowances (pam61e, August 2026; 2026-27 Budget measures gazetted 22 May 2026) and MPFA contribution levels, checked 17 Oct 2026. An estimate.
| Assessable income | HK$480,000 |
| MPF deduction (at most HK$18,000) | −HK$18,000 |
| Net income | HK$462,000 |
| Basic allowance | −HK$145,000 |
| Net chargeable income | HK$317,000 |
| Tax at progressive rates | HK$35,890 |
| Tax at the standard rate | HK$69,300 |
| Salaries tax | HK$35,890 |
| Your employer's MPF on top | HK$18,000 |
2026/27 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out an employee's Hong Kong salaries tax and Mandatory Provident Fund (MPF) contributions for the years of assessment 2026/27 and 2025/26, from the Inland Revenue Department's allowance and rate table and the MPFA's contribution rules.
Allowances. For 2026/27 the basic allowance is HK$145,000 and the married person's allowance HK$290,000 (2025/26: HK$132,000 and HK$264,000). Each child brings HK$140,000, and a child under two brings the same again. Dependent parents or grandparents aged 60 or more bring HK$55,000 each, those aged 55 to 59 HK$27,500, doubled when they live with you all year.
A worked example. On HK$40,000 a month, single, 2026/27: income HK$480,000, MPF HK$18,000, net income HK$462,000, net chargeable income HK$317,000 and tax HK$16,000 + 17% x HK$117,000 = HK$35,890, leaving HK$35,509.17 a month.
The rest of the article, and all 6 questions about Hong Kong MPF & Salaries Tax Calculator, are on the Hong Kong MPF & Salaries Tax Calculator page.
Income less deductions such as MPF gives net income. Less allowances, it gives net chargeable income, taxed at 2%, 6%, 10% and 14% on four HK$50,000 bands and 17% above. The tax charged is the lower of that and 15% of net income, the standard rate.
The basic allowance rises to HK$145,000 from 2026/27, up from HK$132,000. The married person's allowance becomes HK$290,000 and the child allowance HK$140,000 per child. The Legislative Council passed the change and it was gazetted on 22 May 2026, so the 2026/27 provisional tax already uses it.
Only when 15% of net income, before allowances, is less than the progressive tax. For a single person in 2026/27 that happens at about HK$2,132,500 a year without deductions. Above HK$5,000,000 of net income, the standard rate is 16% on the excess, the two-tiered rate from 2024/25.
Yes. The 2026-27 Budget waived 100% of salaries tax for 2025/26 up to HK$3,000 per person, gazetted on 22 May 2026. The Inland Revenue Department applies it in the final assessment automatically. No reduction has been announced for 2026/27, so the calculator takes none off.
Rates and rules change; check the source before you rely on a figure.
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