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Hong Kong Income Tax Calculator
File by 2026-11-30 • Inland Revenue Department
2026-05-01 – 2026-11-30Inland Revenue Department
僅供參考。非財務或稅務建議。請諮詢稅務專業人員。
Profits Tax Payable
HK$11,250
Effective rate: 2.3%
Hong Kong Profits Tax Calculator
Estimate your profits tax for unincorporated businesses and sole proprietors (2025/26 tax year)
HK$
Total business income for the year of assessment
Tax Estimate
Assessable ProfitsHK$300,000
Deductions & Allowances
Personal AllowanceHK$132,000
MPF ContributionsHK$18,000
Total DeductionsHK$150,000
Net Chargeable IncomeHK$150,000
Tax Calculation
Profits TaxHK$11,250
Tax Saved by Documenting ExpensesHK$15,000
Your profits are within the 7.5% tier
Net chargeable income up to HK$2,000,000 is taxed at the concessionary rate of 7.5% for unincorporated businesses.
Rates based on the Inland Revenue Department (IRD) 2025/26 tax year. This calculator provides estimates only — consult a tax professional for your specific situation.
