Hong Kong Sources and Verification
Source-backed employee estimate for 2026-04-01 to 2027-03-31.
Professional verification
The Hong Kong calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| HKD 600,000 a yearHousehold and MPF profile: Single - MPF-covered employee; Qualifying children: 0 | HKD 525,710.00 | HKD 525,710.00 | Matches |
Official sources and monitoring
4 official sources. 4 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Salaries Tax and Personal Assessment ratesHong Kong Inland Revenue Department | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| 2026-27 Budget tax measures and allowancesHong Kong Inland Revenue Department | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Mandatory contributions for employeesMandatory Provident Fund Schemes Authority | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Statutory Minimum Wage concise guide 2026Hong Kong Labour Department | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version HK-2026-27-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-04-01 to 2027-03-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Hong Kong employee with one employment and twelve equal monthly salary payments.
- Mandatory employee MPF contributions reduce net income and the salaries-tax base.
- Tax is the lower of progressive rates after allowances or the two-tier standard rates on net income before allowances.
Coverage & limitations
Rule version HK-2026-27-v1 · Tax year 2026-27. See sources, monitoring and verification status.
- Newborn additional child allowance, dependant parent or grandparent allowances, disabled dependant allowance, personal disability allowance and dependent sibling allowance are not included.
- Home-loan interest, domestic rent, charitable donations, self-education, annuity, voluntary MPF and elderly-care deductions are not included.
- Married joint profiles require both earners to share the selected MPF coverage status. Separate assessment and mixed coverage fail closed.
- The result estimates final annual salaries tax and does not add provisional tax instalments to the annual liability.
- Independent professional verification pending.