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Hong Kong tax guide 2026
Hong Kong taxes only what arises in Hong Kong — and even then, gently. Salaries tax tops out at effectively 15–16%, dividends and capital gains are simply not taxed, there is no value added tax, no wealth tax and no inheritance tax. Offshore income stays untouched even when remitted, which is why the territory remains Asia's classic low-tax base for professionals.
- Rate range
- 2% – 17% progressive, capped at the 15%/16% standard rate
- Key allowance
- Basic allowance HKD 145,000 (2026/27); married HKD 290,000
- Tax year
- 1 April – 31 March
- Filing deadline
- Within 1 month of the return issued in early May
Taxes covered
- Income tax15% / 17%
Progressive 2–17% on income after allowances, but never more than the 15%/16% standard rate on income before allowances — whichever is lower wins.
- Dividend tax0%
Dividends are exempt from all Hong Kong taxes — local or foreign, whatever the amount — and no withholding exists.
- Capital gains tax0%
No capital gains tax exists — only profits from speculative 'adventures in the nature of trade' can be caught by profits tax (7.5% on the first HKD 2 million for unincorporated businesses, 15% above).
- Crypto tax0% / 15%
Investment crypto gains are untaxed like any capital gain; business-scale trading falls under the two-tier profits tax (7.5% on the first HKD 2 million, 15% above); crypto salaries are taxable pay.
- Social security5%
The Mandatory Provident Fund takes 5% of pay between HKD 7,100 and 30,000 a month — a maximum of HKD 1,500 monthly — and that is the whole system.
- Inheritance tax0%
Estate duty was abolished in February 2006 and no gift tax exists — wealth passes entirely untaxed.
- Withholding tax0% / 4.5%
No withholding on dividends, interest or service fees — only royalties (4.5%, or 15% to associates) and entertainer fees are withheld.
Special regimes
- Territorial taxation
Only Hong Kong-source income is taxed — foreign earnings, dividends and gains stay tax-free even when brought in.
- 15% ceiling
However high your salary, tax never exceeds the standard rate — 15% (16% above HKD 5 million of net income).
- Nothing on capital
No capital gains tax, no dividend tax, no interest tax for individuals, no estate duty since 2006.
- 60-day visit rule
Non-Hong Kong employees visiting 60 days or less in a year pay no salaries tax at all.
Recent changes
- 2026-02The 2026/27 Budget raises the basic allowance to HKD 145,000, married to HKD 290,000 and child allowance to HKD 140,000, and grants a 100% one-off reduction (capped HKD 3,000) for 2025/26.
- 2024-04The two-tier standard rate began: 15% on the first HKD 5 million of net income, 16% above — touching only the highest earners.
- 2024-04Home-loan interest and rental deduction ceilings rose to HKD 120,000 for taxpayers living with a child.