2026 · Hong Kong Individual & Family Tax

Hong Kong Tax CalculatorWork through your tax estimate step by step.

Organise annual income, applicable deductions and family dependants in one place.
Compare individual, couple and family allocation scenarios instantly.

Supports 2019/20–2026/27Free to useHKD · Annual amounts
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Calculation mode
Carry over all details on this page; added family members can have their own income, deductions and property information.
Year of Assessment
Add multiple family taxpayers, then allocate children, parents/grandparents, siblings and other disabled dependants among eligible family members to compare family allocation scenarios.

Amounts are rounded to whole dollars after you leave a field. Fractions below one dollar are dropped when calculating deductions and tax. Ownership percentages retain decimals and are applied proportionately.

Enter Taxpayer Details

Family Taxpayers

Each taxpayer can have multiple jobs or employers. The calculator totals employment income before applying fixed allowances and deductions. Do not add children, parents/grandparents, siblings or other disabled dependants here; set them up once in the next section for allocation.
Allowances & Status

Allowances & Status

Set each taxpayer’s Basic / Married Person, Single Parent and Disabled Person status first. Children and other dependants are set up in the next step.
Set Up Family Dependants

Family Dependant Allocation

No dependants are added by default. Add children, parents/grandparents, siblings or other disabled dependants as needed. The calculator compares eligible claimants to find the allocation with the lowest total family tax.
Add each dependant only once. Choose eligibility for each family member; anyone not selected will be excluded from allocation. A couple’s Child Allowance is allocated as one block. Elderly residential care expenses are entered on the relevant parent card to avoid claiming the Dependent Parent / Grandparent Allowance at the same time.
Compare Results

Family Allocation Comparison

The calculator does not optimise for one person’s saving. It recalculates every family member under each valid allocation, totals the family tax and selects the scenario with the lowest combined amount.
Calculation principle: Total family tax = the sum of final tax for every family member. Children, parents/grandparents, siblings and other disabled dependants are included. The calculator compares allocations allowed by the eligibility you entered, finds the highest and lowest total-family-tax scenarios, and shows the difference as the amount that can be reduced through reallocation.
Total family tax after best allocation
HK$0
Highest tax within entered eligibility
HK$0
All children, parents/grandparents, siblings and other disabled dependants are included. The valid allocation producing the highest total family tax is used as the comparison baseline.
Allocation difference
HK$0
Difference between the highest and lowest valid allocations; this is not a comparison with your current filing arrangement.

Personal Assessment Comparison

Provisional Tax & Cash-Flow Budget

The next-year budget uses the lower current-year scenario and each person’s income type, then deducts eligible tax already paid. The automatic estimate is for cash planning; once you receive a tax bill, you can enter the bill amount instead.

Current-year tax
HK$0
+ Next-year provisional tax
HK$0
− Creditable provisional tax already paid
HK$0
Tax payment budget (including provisional tax)
HK$0

How is provisional tax estimated?

For a first job, new business or property rented for less than a full year, the Inland Revenue Department may annualise income when calculating provisional tax. Automatic mode does not annualise a partial-year amount, so use manual entry instead. Inputs in this section are kept separately for each year and mode during this page session and are cleared when the page is closed.

These figures are for cash-flow planning. Payment amounts and due dates are determined by your tax bill. Official information:Salaries Tax and Provisional Salaries Tax guide · Property Tax and Provisional Property Tax guide · Personal Assessment and holdover of Provisional Property Tax · Tax reductions and provisional tax paid

Family memberEmployment incomePositive sole-proprietorship profitsProperty net assessable valueFamily dependant allowancesMethod usedFinal taxAllocation saving

Best allocation by dependant

Allowances, Deductions & Tax Rates
Values update according to the Year of Assessment selected above.

Allowances

Deduction limits

Donations: each claim and the total must satisfy the rules for approved charitable donations. The general maximum is 35% of income after qualifying outgoings and expenses.

Tax rates

Salaries Tax uses the lower of progressive rates and the standard-rate calculation; Personal Assessment uses progressive rates. Any applicable one-off tax reduction is then deducted.
Scope & Notes
Scope:This calculator estimates ordinary employment income, personally owned Hong Kong rental property and sole-proprietorship income. You are responsible for confirming claim eligibility under Inland Revenue Department rules. This is not an official assessment or tax-return filing service.

Amounts are annual Hong Kong-dollar figures for the selected year. For rental property, enter your own share of each amount. For Home Loan Interest, enter total interest paid for the whole property for the year; the calculator apportions it by your ownership percentage and applies the relevant deduction cap. Partial-year residence, owning and renting in the same year, shared Domestic Rent caps for spouses, deduction transfers between spouses, jointly owned businesses / connected entities and double-taxation credits involve additional rules. Where relevant data is entered, the calculator may flag items to check and does not claim to identify every lawful option.

The calculator also provides a cash-flow budget for provisional tax after deducting creditable provisional tax already paid. It does not calculate penalties, surcharges, due dates or automatically apply for holdover / refund. Losses from prior years are accepted only as a verified amount available for use by the taxpayer in the current year; carry-forward is not calculated automatically. No one-off tax reduction for 2026/27 has yet been included in this calculator, so it is currently treated as zero. Input amounts are rounded to whole Hong Kong dollars; ownership percentages retain decimals. Proportionate amounts and deduction caps drop fractions below one dollar before tax is calculated on whole-dollar income, and each tax amount is truncated before totals are added. Official amounts remain subject to Inland Revenue Department assessment.

Form data is processed in this page’s memory and is not uploaded or written to website storage. Switching modes keeps each mode’s data during the current page session. The logo, styles and calculation code are included in the page, with no external analytics script.