--- title: "Hong Kong tax calculator: salary after tax and MPF | WorldSalaries" description: "Calculate Hong Kong income after salaries tax and employee MPF for 2026/27. See annual income, monthly averages and how much to set aside for tax." canonical: "https://worldsalaries.org/hong-kong-tax-calculator" language: "en" --- # Hong Kong tax calculator: salary after tax and MPF Enter your salary before deductions to estimate your income after Hong Kong salaries tax and employee MPF. Use the monthly average to plan spending and set money aside for your tax bill. Tax year 2026/27 ## Estimated take-home pay Example estimate for an annual gross salary of HK$380,000. HK$343,110.00 per year · 2026/27 tax year Monthly average HK$28,592.50 Weekly average HK$6,598.27 These are annual averages, not payroll withholding. Annual salary breakdown | Breakdown | Annual amount | | --- | --- | | Annualised gross salary | HK$380,000.00 | | Salaries tax | HK$18,890.00 | | Employee MPF | HK$18,000.00 | | Total included deductions | HK$36,890.00 | | Estimated take-home pay | HK$343,110.00 | The deductions shown total 9.7% of gross salary. ### Income tax by band Progressive rates give the lower whole-dollar tax, or the same amount as standard rates. These bands apply after the MPF deduction and HK$145,000 basic allowance. The standard-rate comparison uses income before personal allowances. Income tax charged within each band | Rate | Income in band | Tax | | --- | --- | --- | | 2% | HK$50,000.00 | HK$1,000.00 | | 6% | HK$50,000.00 | HK$3,000.00 | | 10% | HK$50,000.00 | HK$5,000.00 | | 14% | HK$50,000.00 | HK$7,000.00 | | 17% | HK$17,000.00 | HK$2,890.00 | Band amounts are rounded for display. The income tax total is rounded after adding the unrounded band calculations. ## About this calculation Check which taxes and deductions are included, which circumstances the estimate covers and where the tax figures come from. Tax year 2026/27 ### Assumptions and included deductions These notes apply to the last calculated result. Displayed pay-period amounts are annual averages, not payroll withholding. - Income after annual salaries tax and employee MPF. Set money aside for tax; the monthly average is not the amount paid into your bank account. - MPF uses 12 equal monthly salaries and rounds each contribution to cents. An annual salary that does not divide into equal cents per month is an estimate. - Annual income and deductible MPF exclude cents for tax. Salaries tax is rounded down to whole Hong Kong dollars. - The employer pays its own MPF contribution. It does not reduce your salary here. - Provisional tax and prior payments affect your tax bill. They are not added to this annual tax amount. #### Who can use this estimate - Single full-year Hong Kong resident with one Hong Kong employment and all duties in Hong Kong. - Employee aged 18 to 64 throughout the year, with ordinary MPF membership for all 12 monthly contribution periods. - Equal monthly cash salary, with no employee MPF contribution holiday during the year. - Basic allowance of HK$145,000 and a deduction for mandatory employee MPF contributions. - No dependants, personal disability allowance, other income or optional deductions. #### What is not included - Married employees and claims for dependant allowances. - Single parent allowance. - Personal disability allowance. - New-job contribution holidays, part-year residence, overseas duties and cross-border tax. - MPF exemptions, overseas retirement schemes, casual employment and domestic employees. - Self-employment, directors' fees, multiple jobs and other income. - Housing benefits, equity, back pay, termination payments and irregular bonuses. - Donations, rent, home-loan interest, voluntary MPF, health insurance and other optional deductions. - Provisional tax payments, prior tax payments and exact payslip amounts. ### Tax year and sources Tax year 2026/27 runs from 1 April 2026 to 31 March 2027. This calculator estimates annual deductions rather than an exact payslip or tax return. - [GovHK: Tax Rates of Salaries Tax & Personal Assessment](https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm) - [IRD: 2026-27 Budget – Tax Measures](https://www.ird.gov.hk/eng/tax/budget.htm) - [MPFA: Employees](https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees) - [GovHK: Deduction for Contributions to Mandatory Provident Fund Schemes and Recognised Occupational Retirement Schemes](https://www.gov.hk/en/residents/taxes/salaries/allowances/deductions/mpf.htm) - [GovHK: Tax Computation](https://www.gov.hk/en/residents/taxes/etax/services/tax_computation.htm) - [IRD: Salaries Tax Computation 2026/27](https://www.ird.gov.hk/eng/ese/st_comp_2026_27/stcfrm.htm) - [MPFA: MPF Coverage](https://www.mpfa.org.hk/en/mpf-system/mpf-coverage) - [eMPF: FAQ - Employer](https://www.empf.org.hk/FAQ/employer/?category=contribution&language_id=1) - [GovHK: Allowances](https://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/7years.htm) - [IRD: Allowances](https://www.ird.gov.hk/eng/tax/ind_all.htm) ## Your Hong Kong salary after tax Guide tax year 2026/27. The result above uses 2026/27. Your gross salary must cover MPF contributions and your tax bill before you plan daily spending. The 2026/27 estimate combines employee MPF with salaries tax for the year from 1 April 2026 to 31 March 2027. In this guide ### How to calculate income after tax Start with annual cash salary before deductions. Divide it by 12 to find the equal monthly salary used for MPF. Calculate each monthly employee contribution and add the 12 amounts. Only your own contribution reduces your pay. Subtract deductible mandatory MPF contributions from annual income to find the tax base. This gives net income. Then subtract the HK$145,000 basic allowance to find net chargeable income. An amount below zero becomes zero. Calculate progressive tax on net chargeable income and standard-rate tax on net income. Use the lower whole-dollar tax amount. Subtract that tax and your employee MPF from gross salary to find income after annual tax. Divide the result by 12 or 52 for monthly or weekly averages. ### Which salary amount to enter Enter ordinary cash salary before salaries tax and MPF. Choose monthly salary if your contract states a monthly amount. A monthly salary of HK$25,000 is HK$300,000 across 12 equal payments. Keep employer MPF outside the salary amount. Housing benefits, share awards and other noncash benefits need their own tax treatment. A thirteenth-month payment or an irregular bonus can change MPF in the month it is paid, so this equal-pay estimate does not include those payments. Annual salary divided by 12 can produce a fraction of a cent. The estimate uses that equal monthly amount before rounding the MPF contribution. Your actual monthly salary entries can differ by a few cents. Use your contribution record for the amount you paid. ### The progressive salaries tax bands Progressive tax applies a different rate to each part of net chargeable income. A higher band does not increase the rate on income in the lower bands. The first HK$200,000 of net chargeable income attracts HK$16,000 of tax. Annual income and deductible MPF amounts exclude cents for the tax calculation. The final tax amount is rounded down to whole Hong Kong dollars. The 2026/27 estimate has no one-off tax reduction. The reduction capped at HK$3,000 belongs to 2025/26 final tax. 2026/27 progressive salaries tax rates | Part of net chargeable income | Rate | | --- | --- | | First HK$50,000 | 2% | | Next HK$50,000 | 6% | | Next HK$50,000 | 10% | | Next HK$50,000 | 14% | | Above HK$200,000 | 17% | ### What the basic allowance does The basic allowance is HK$145,000 for 2026/27. It reduces the income charged at progressive rates. It is not a cash payment and does not reduce employee MPF. A single employee can qualify for other allowances. These can include child, single parent, dependant or personal disability allowances. Being unmarried does not by itself qualify you for the single parent allowance. This estimate includes only the basic allowance, so it can show more tax than you owe if you qualify for another allowance. ### Your monthly MPF contribution The Mandatory Provident Fund, or MPF, is a retirement savings system. An ordinary monthly paid employee pays no employee contribution when monthly relevant income is below HK$7,100. At HK$7,100, the employee contribution starts at 5% of the full salary, or HK$355. From HK$7,100 to HK$30,000 a month, the employee contribution is 5% of relevant income. Above HK$30,000, it is capped at HK$1,500 a month. Each contribution is rounded to the nearest cent. Twelve capped contributions total HK$18,000. Mandatory employee contributions reduce taxable income, up to HK$18,000 a year. The deduction uses your contributions, rather than giving every employee the full cap. Your employer pays a separate contribution from its own funds. ### When standard rates give lower tax The standard-rate calculation uses net income after deductions but before personal allowances. It charges 15% on the first HK$5,000,000 and 16% on the rest. The lower result from this calculation and the progressive calculation is your salaries tax. The two calculations meet at HK$2,132,500 of net income before tax rounding when only the basic allowance applies. That is HK$2,150,500 gross salary after adding HK$18,000 of employee MPF. Whole-dollar rounding can make nearby tax amounts equal. The standard rates generally give the lower amount at higher salaries. The result table shows the bands for the method that gives the lower whole-dollar tax. It shows progressive bands when both methods give the same amount. The note beside the table identifies the income used for those bands. ### Example: HK$380,000 annual salary A single employee earns HK$380,000 in equal monthly payments. Each month is above the MPF ceiling, so employee MPF is HK$1,500 a month, or HK$18,000 for the year. Net income is HK$362,000. After the HK$145,000 basic allowance, net chargeable income is HK$217,000. Progressive tax is HK$16,000 on the first HK$200,000, plus 17% of HK$17,000. This gives HK$18,890. Standard-rate tax is 15% of HK$362,000, or HK$54,300. The lower amount is HK$18,890. Annual income after salaries tax and employee MPF | Amount | HKD per year | | --- | --- | | Gross salary | HK$380,000.00 | | Employee MPF | HK$18,000.00 | | Salaries tax | HK$18,890.00 | | Estimated take-home pay | HK$343,110.00 | Income after annual tax averages HK$28,592.50 a month or HK$6,598.27 a week. The monthly tax reserve is about HK$1,574.17. These averages do not state what your employer pays into your bank account. ### Allow for a separate tax bill Your annual tax cost and your next tax payment can differ. A salaries tax bill can include final tax for one year and provisional tax for the next year. Provisional tax is a payment towards tax for that next year. Prior provisional payments affect the balance due. Annual salaries tax divided by 12 gives a starting point for a monthly reserve. Keep that money separate from day-to-day spending. Your tax demand gives the payment amounts and dates. Check these when your salary changes or you receive your first bill. The annual result subtracts the tax for 2026/27 once. It does not add provisional tax as a second annual expense or calculate the balance on a tax demand. ### Compare offers and plan spending Compare each offer on the same 12-month basis. Calculate income after tax and employee MPF for each salary, then compare the monthly averages. Subtract your own rent, travel, food and other regular costs to see how much remains. Record employer retirement contributions and noncash benefits separately. A larger package value does not necessarily give the same increase in spending money. Ask for the cash salary, any bonus terms and any housing benefit amount as separate figures. A small gross pay rise at the MPF minimum can reduce cash after MPF because the full employee contribution starts at once. Salary increases above the ceiling do not increase the ordinary mandatory employee contribution. ### When your own amounts can differ This estimate assumes one Hong Kong employment with all duties in Hong Kong. Ordinary MPF membership applies for all 12 months. Hong Kong has its own tax rules. There is no district tax choice in this calculation. Work outside Hong Kong and part-year residence need separate tax advice. A new employee has an MPF contribution holiday. MPF exemptions can also apply, including some employees with overseas retirement schemes or short employment permissions. MPF treatment also depends on age and the type of work. These cases are not included here. Other eligible deductions can include donations, domestic rent, home-loan interest and certain insurance or retirement payments. Family and disability allowances can also reduce tax. Check the IRD eligibility rules before claiming them. The estimate leaves these amounts out. ## Questions about salary after tax ### Which tax year does this calculator use? It uses the 2026/27 year of assessment, from 1 April 2026 to 31 March 2027. The basic allowance is HK$145,000. No one-off reduction applies in this estimate. ### Do I pay employee MPF below HK$7,100 a month? No employee contribution is required below that monthly relevant income. At exactly HK$7,100, the employee contribution is 5% of the full amount, or HK$355. The employer still has its own contribution obligation below the employee minimum. ### What is the employee MPF cap? The mandatory contribution for an ordinary monthly paid employee is capped at HK$1,500 a month. Twelve capped contributions total HK$18,000. Voluntary contributions are separate and are not included. ### Is the monthly result my bank payment? It is income after annual tax and employee MPF divided by 12. It helps you reserve money for a separate tax bill. Your actual bank payment and tax payment dates can differ from this average. ### Can I use this for my first year in a new job? Use it to compare a full year of equal pay after the MPF contribution holiday. It does not calculate the first-year contribution holiday. Part-year salary and moving-year tax are also left out. Those differences can change both contributions and tax payments. ### Can a single person claim extra allowances? Yes, if the person meets the relevant conditions. Child, single parent, dependant and personal disability allowances can apply to eligible single employees. This estimate includes only the basic allowance, so check any extra entitlement with IRD. ### Does the calculator deduct my employer's MPF? No. The employer pays its own contribution from its own funds. Only the employee contribution is subtracted from your gross salary here. ### Why is salaries tax not always 15%? Progressive rates can give a lower tax amount after allowances. Standard rates apply before personal allowances and charge 15% on the first HK$5,000,000 of net income, then 16% on the rest. Salaries tax uses the lower result from the two methods. Considering an offer in another country? [Compare take-home pay](https://worldsalaries.org/compare) ## More calculators [ All salary calculators ](https://worldsalaries.org/#calculators)[ Compare salaries after tax ](https://worldsalaries.org/compare)[ Terms of use ](https://worldsalaries.org/terms)[ Salary calculator privacy ](https://worldsalaries.org/privacy)[ US paycheck calculator ](https://worldsalaries.org/united-states-tax-calculator)[ UK salary calculator ](https://worldsalaries.org/united-kingdom-tax-calculator)[ Canada salary calculator ](https://worldsalaries.org/canada-tax-calculator)[ Australia pay calculator ](https://worldsalaries.org/australia-tax-calculator)[ New Zealand PAYE calculator ](https://worldsalaries.org/new-zealand-tax-calculator)[ Ireland salary calculator ](https://worldsalaries.org/ireland-tax-calculator)[ Netherlands bruto netto calculator ](https://worldsalaries.org/netherlands-tax-calculator)[ Switzerland salary calculator ](https://worldsalaries.org/switzerland-tax-calculator)[ Spain salario neto calculator ](https://worldsalaries.org/spain-tax-calculator)[ Germany Brutto-Netto-Rechner ](https://worldsalaries.org/germany-tax-calculator)[ Singapore salary calculator ](https://worldsalaries.org/singapore-tax-calculator)