Hong Kong Personal Income Tax
Detailed personal income tax rates and rules for Hong Kong in 2026.
Hong Kong's salaries tax is levied on employment income sourced in or derived from Hong Kong. Taxpayers are assessed at the lower of progressive rates (2%-17%) applied to net chargeable income OR a standard rate of 15% applied to net income before personal allowances. A basic personal allowance of HKD 132,000 applies. Only Hong Kong-sourced income is taxable under the territorial system; income earned outside Hong Kong is not subject to tax regardless of remittance. There is no concept of worldwide taxation.
| Income Range (HKD) | Tax Rate |
|---|---|
| HK$0 – HK$50K | 2% |
| HK$50K – HK$100K | 6% |
| HK$100K – HK$150K | 10% |
| HK$150K – HK$200K | 14% |
| HK$200K+ | 17% |
Filing Deadline
Typically within one month from the date of issue of the tax return (usually issued in May)
Residency Rule
Hong Kong does not have a formal tax residency concept for individuals. Tax liability is based on the source of income rather than residency. Employment income is sourced in Hong Kong if services are rendered in or the employment is considered to be located in Hong Kong. Individuals visiting Hong Kong for 60 days or fewer in a year of assessment may be exempt from salaries tax.
Additional Notes
Hong Kong operates a schedular tax system with separate taxes on different types of income: salaries tax (employment income), profits tax (business income), and property tax (rental income). There is no consolidated income tax. Each type of income is taxed independently, and personal assessment allows individuals to elect to combine all sources for potential relief of losses across categories.
How Hong Kong Income Tax compares
Hong Kong’s top personal income tax rate of 17% is the 155th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
