計算工具•Hong Kong•HKD
Hong Kong Salaries Tax & Take-Home Pay Calculator (2026/27)
Evaluate your net take-home salary in Hong Kong under the Inland Revenue Department (IRD) dual calculation system.
🏛️Référentiel vérifié : Inland Revenue Department (IRD) / MPFA (Hong Kong) · Barème 2026🔒 Calcul 100 % local (zéro donnée transmise)
Salaire Net en Poche Réel
46 550 HKD
Net mensuel (12 mois) :3 879 HKD
Taux de rétention net :93.1 %
Prélèvements Fiscaux & Sociaux
3 450 HKD
Cotisations salariales :2 500 HKD (5 %)
Impôt sur le revenu total :950 HKD (1.9 %)
法定計算方法與依據
Salaries Tax is computed as the MINIMUM between progressive rates (2%, 6%, 10%, 14%, 17%) on net chargeable income after basic allowance and standard rate (15% on first 5M, 16% beyond) on net income before allowances.
Itemizes gross earnings, mandatory MPF contributions, tax liability under both methods, and net take-home pay in HKD.
Governed by the Inland Revenue Ordinance (Cap. 112) for Year of Assessment 2026/27.
Frequently Asked Questions (FAQ)
How does Hong Kong two-tier tax cap work?
Taxpayers pay whichever is lower between progressive rates (2%–17% after basic allowance) and the standard flat rate (15% up to HK$5M, 16% beyond).
What is the mandatory MPF employee contribution ceiling in 2026?
Employees contribute 5% of monthly salary, with a statutory monthly maximum cap of HK$1,500 (HK$18,000 annually).