Hong Kong Salary Tax Calculator (2026)

For an annual gross salary of $100,000, an employee in Hong Kong pays an effective tax rate of 13.6% and takes home roughly $86,406 per year (income tax, employee social contributions included).

2026 income tax brackets in Hong Kong

Annual income (HKD)Rate
0 HKD to 132,000 HKD0%
132,000 HKD to 182,000 HKD2%
182,000 HKD to 232,000 HKD6%
232,000 HKD to 282,000 HKD10%
282,000 HKD to 332,000 HKD14.0%
332,000 HKD and above17%

Tax system: territorial. Territorial: only HK-sourced income taxed. No CGT, no dividend tax, no inheritance tax. Salaries Tax: progressive 2–17% or 15% standard rate (whichever lower). Basic allowance HKD 132,000/yr. MPF: 5% EE + 5% ER capped HKD 1,500/mo each. No tax on foreign income.

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Last updated: 2026-06-23. Figures are estimates — see our methodology for sources and assumptions.