🇭🇰 Hong Kong Statutory Tax Guide
Hong Kong Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Inland Revenue Department (IRD HK).
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📜 Statutory Authority & Legal Framework
In Hong Kong, personal income taxation is administered by the Inland Revenue Department (IRD HK) under the authority of Inland Revenue Ordinance (Cap. 112).
Hong Kong salaries tax computed at progressive rates (2% to 17%) with HK$132k allowance or standard rate (15%), plus 5% MPF.
📊 2026 Progressive Marginal Tax Brackets
Currency: HKD| Income Bracket (HK$) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First HK$50,000 (2%) | 2.0% | Tier 1 |
| Next HK$50,000 (6%) | 6.0% | Tier 2 |
| Next HK$50,000 (10%) | 10.0% | Tier 3 |
| Next HK$50,000 (14%) | 14.0% | Tier 4 |
| Remainder (17%) | 17.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
Mandatory Provident Fund (MPF)
Employee Share: 5.0%
Employer Share: 5.0%
Wage Cap: HK$ 360,000
Frequently Asked Questions: Hong Kong Taxation
What are the income tax brackets in Hong Kong? ↓
Hong Kong operates a progressive tax system administered by Inland Revenue Department (IRD HK) under Inland Revenue Ordinance (Cap. 112).
What social security or pension contributions apply in Hong Kong? ↓
Mandatory contributions include: Mandatory Provident Fund (MPF) (5.0%).