Hong Kong
Take-home pay after salaries tax and MPF
Hong Kong charges the lower of progressive salaries tax and the two-tier standard rate. Employee MPF is 5% of relevant income, capped at HK$1,500 a month. This page runs both tax methods and subtracts mandatory MPF only.
Rates used
| 2025/26 | 2026/27 | |
|---|---|---|
| Basic allowance | HK$132,000 | HK$145,000 |
| Married person’s allowance | HK$264,000 | HK$290,000 |
| Child allowance (each) | HK$130,000 | HK$140,000 |
| Tax reduction cap | HK$3,000 | Not assumed |
Progressive bands (both years): 2% / 6% / 10% / 14% on successive HK$50,000 slices of net chargeable income, then 17%. Standard rate: 15% on the first HK$5,000,000 of net income (income minus deductions, before personal allowances), 16% on the rest. Source: Inland Revenue Department pamphlets PAM39 / PAM61.
What this calculator leaves out
- Home loan interest, domestic rent, self-education, VHIS, TVC/annuity, and charitable donations.
- Dependent parent / sibling allowances and disability allowances.
- Employer MPF, which is extra payroll cost, not a deduction from your pay packet.
- Provisional tax, holdovers, and personal assessment.
Illustrative only. File from the BIR and the IRD’s own computation, not from this page.