🇭🇰 Tax Brackets2026 Tax Year
🇭🇰 Hong Kong Tax Brackets 2026
Federal income tax brackets, social contributions, and deductions for Hong Kong — updated for the 2026 tax year. Calculate Your Hong Kong Take-Home Pay.
Key Takeaways
- 15 progressive tax brackets ranging from 2% to 17%
- 2Personal Allowance: HK$145,000
- 31 social contribution(s) for employees
Federal Income Tax Brackets (Single Filer)
| Income Range | Rate |
|---|---|
| HK$0 – HK$50,000 | 2% |
| HK$50,000 – HK$100,000 | 6% |
| HK$100,000 – HK$150,000 | 10% |
| HK$150,000 – HK$200,000 | 14.0% |
| HK$200,000 – ∞ | 17% |
Deductions & Allowances
Personal Allowance: HK$145,000
Federal Income Tax Brackets (Married Filing Jointly)
| Income Range | Rate |
|---|---|
| HK$0 – HK$50,000 | 2% |
| HK$50,000 – HK$100,000 | 6% |
| HK$100,000 – HK$150,000 | 10% |
| HK$150,000 – HK$200,000 | 14.0% |
| HK$200,000 – ∞ | 17% |
Standard rate 15% (≤HK$5M net) / 16% (>HK$5M). Lower of progressive vs standard applies. MPF relevant income: HK$7,100–HK$30,000/month (HK$85,200–HK$360,000/year).
Frequently Asked Questions
What are the Hong Kong income tax brackets for 2026?
Hong Kong uses a progressive income tax system with 5 brackets in 2026. The lowest rate is 2% and the highest marginal rate is 17%.
What is the top income tax rate in Hong Kong?
The top marginal income tax rate in Hong Kong for 2026 is 17%. This rate applies to taxable income above HK$200,000.
Does Hong Kong have social security contributions?
Yes, Hong Kong has 1 social contribution(s): MPF (強積金) (5% employee rate).
Social Contributions