Self-Education Expenses Tax Deduction: Hong Kong Rules & Limits
Learn how to claim self-education expenses tax deduction in Hong Kong. Understand eligibility, allow...
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Salaries Tax Calculator
Calculate Hong Kong salaries tax with standard and progressive tax rate comparison
Use ToolProfits Tax Calculator
Calculate Hong Kong corporate profits tax with two-tiered tax rate support
Use ToolStamp Duty Calculator
Calculate Hong Kong property stamp duty including Ad Valorem and Buyer stamp duty
Use ToolQuick Reference
Hong Kong Tax Rates at a Glance
Key tax rates for the current assessment year
2024/25 Assessment Year
Salaries Tax
| Net Chargeable Income | Rate |
|---|---|
| First HK$50,000 | 2% |
| Next HK$50,000 | 6% |
| Next HK$50,000 | 10% |
| Next HK$50,000 | 14% |
| Remainder | 17% |
| Standard Rate: 15% — Tax charged at lower of progressive or standard rate | |
Profits Tax
| Assessable Profits | Corp. | Non-Corp |
|---|---|---|
| First HK$2M | 8.25% | 7.5% |
| Remainder | 16.5% | 15% |
| Two-tiered rates for unincorporated businesses: 7.5% / 15% | ||
Property Tax
| Basis | Rate |
|---|---|
| Standard Rate | 15% |
| Repairs Allowance | −20% |
| Charged on net assessable value of property | |
Stamp Duty
| Duty Type | Rate |
|---|---|
| Ad Valorem (AVD) | 1.5–4.25% |
| Buyer's Stamp (BSD) | 15% |
| Special Stamp (SSD) | 10–20% |
| Rates vary by property value and buyer status | |
Quick Reference
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| home.chart_compare_jurisdiction | home.chart_compare_max_rate | home.chart_compare_corp_rate | home.chart_compare_cgt | home.chart_compare_note |
|---|---|---|---|---|
| 🇭🇰 Hong Kong | 17% (prog.) / 15% (std.) | 16.5% / 8.25%* | home.chart_compare_none | ✓ home.chart_compare_lowest |
| 🇸🇬 Singapore | 24% | 17% | home.chart_compare_none | — |
| 🇬🇧 United Kingdom | 45% | 25% | 28% | ↑ home.chart_compare_high |
| 🇺🇸 United States | 37% | 21% | 20%+ | ↑ home.chart_compare_high |
| 🇦🇺 Australia | 47% | 30% | 50% discount | ↑ home.chart_compare_highest |
* Two-tier profits tax: 8.25% on first HK$2M, 16.5% thereafter. Source: IRD Hong Kong, OECD Tax Database 2024.
Knowledge Base
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FAQ
Frequently Asked Questions
Common questions about Hong Kong taxation
When is the tax filing deadline in Hong Kong?
The Inland Revenue Department (IRD) usually issues tax returns in early May. Individual taxpayers have one month to file (typically by early June). Businesses may apply for extensions depending on their accounting year-end date — D code (December year-end) has a deadline of mid-August, while M code (March year-end) has until mid-November.
Who needs to file a tax return in Hong Kong?
Anyone who receives a tax return from the IRD is required to file it, even if they have no income or their income is below the taxable threshold. Employees earning above the basic allowance (HK$132,000 for 2023/24), self-employed individuals, and businesses with assessable profits must all file returns.
How is salaries tax calculated in Hong Kong?
Salaries tax is calculated on your net chargeable income (total income minus deductions and allowances). It uses progressive rates from 2% to 17%, but is capped at the standard rate of 15% on net income without personal allowances. You pay whichever amount is lower.
What deductions can I claim against salaries tax?
Common deductions include: MPF mandatory contributions (up to HK$18,000/year), self-education expenses (up to HK$100,000), home loan interest (up to HK$100,000 for 20 years), approved charitable donations, and elderly residential care expenses. Personal allowances also apply based on marital status and dependents.
How can I pay my tax bill?
Hong Kong taxes can be paid via: electronic payment (eTAX online), bank ATM, PPS (phone/internet), designated convenience stores (for bills under HK$5,000), cheque by post, or in person at a post office. Tax is typically payable in two installments — 75% first, then 25%.
Can I object to my tax assessment?
Yes, you can lodge a written objection with the Commissioner of Inland Revenue within one month of the date of the notice of assessment. The objection must state clearly the grounds of objection and the amount of income or profits you consider correct. You must still pay the tax assessed while the objection is being reviewed.
What is the basic allowance for 2024/25?
For the 2024/25 year of assessment, the basic allowance is HK$132,000 for a single person. Married persons' allowance is HK$264,000 if jointly assessed. Additional allowances include: Child allowance (HK$130,000 for the first to 9th child), Dependent parent/grandparent allowance (HK$25,000–50,000 per dependent), and Disabled dependant allowance (HK$75,000). Your net chargeable income is total income minus allowable deductions minus these personal allowances.
What is Hong Kong's two-tier profits tax regime?
Since the 2018/19 assessment year, Hong Kong operates a two-tier profits tax system designed to benefit small businesses. The first HK$2 million of assessable profits is taxed at 8.25% for corporations (7.5% for unincorporated businesses). Profits above HK$2 million are taxed at the standard rate of 16.5% for corporations (15% for unincorporated). Only one entity within a connected group of companies can benefit from the lower first-tier rate.
Do I pay tax on Hong Kong rental income?
Yes. If you own and rent out property in Hong Kong, you are subject to Property Tax at a flat rate of 15% on your net assessable value. The net assessable value is your annual rental income minus a 20% statutory deduction for repairs and outgoings — so the effective tax on gross rent is 12%. Owners who are companies or individuals already paying profits tax on their rental income may elect for exemption from Property Tax to avoid double taxation.
Can I claim home loan interest as a tax deduction?
Yes. The Home Loan Interest Deduction (HLID) allows you to deduct up to HK$100,000 per year in mortgage interest on your principal place of residence in Hong Kong. You can claim this for a maximum of 20 years (not necessarily consecutive). You cannot claim the deduction in any year where you receive rental income from that property, or where the property is not your main residence.
Does Hong Kong have double taxation agreements?
Hong Kong has signed Comprehensive Double Taxation Agreements (CDTAs) with over 45 jurisdictions, including Mainland China, Japan, the UK, Ireland, France, South Korea, and Singapore. If you are taxed in two countries on the same income, the relevant CDTA determines which jurisdiction has primary taxing rights. You can generally claim a tax credit in one country for the tax you paid in the other. Check the IRD's website for the full list of CDTAs currently in force.
What are the penalties for late or missing tax returns?
Failing to file, or filing late without IRD approval, can result in: (1) Additional tax — the IRD may charge up to 3× the tax originally payable as a penalty; (2) Court fine — up to HK$10,000 plus a further HK$300/day for continued non-compliance; (3) Estimated assessment — the IRD will issue an estimate that is typically higher than your actual liability, and you must pay this while disputing it. If you genuinely cannot meet a deadline, always request an extension in advance — the IRD grants them routinely for businesses.
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