Hong Kong Provisional Salaries Tax Calculator 2026-27

Estimate your Hong Kong provisional salaries tax demand for the year of assessment 2026/27. Enter your 2025/26 net assessable income, expected 2026/27 income, marital status, and dependants. The calculator applies official IRD progressive rates (2%–17%) versus the 15% standard rate and picks the lower charge — the same logic the IRD uses on your provisional tax notice. Source: ird.gov.hk Salaries Tax & Personal Assessment Rates 2026/27 + Provisional Tax.

Income from prior year (assessable income minus MPF and allowances). The IRD bases provisional tax on this figure.
Optional. Use only if you expect a significant change. Otherwise the IRD uses the prior-year figure.
Maximum mandatory deductible MPF: HK$18,000/year.
Estimated 2026/27 Provisional Salaries Tax
HK$0
Progressive Rate Applied
First Instalment (Jan 2027, 75%)
HK$0
Second Instalment (Apr 2027, 25%)
HK$0
Progressive Tax (2%–17%)
HK$0
Standard Rate Tax (15%)
HK$0

Provisional Tax Calculation Basis

Income basis usedHK$0
MPF deduction− HK$0
Personal allowance− HK$0
Net chargeable incomeHK$0
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What Is Hong Kong Provisional Salaries Tax?

Hong Kong provisional salaries tax is an advance payment of the salaries tax expected to be due on income earned in the current year of assessment. The Inland Revenue Department (IRD) issues a provisional tax demand alongside your final tax bill for the previous year. For 2026/27 (income earned 1 April 2026 – 31 March 2027), the provisional charge is calculated by applying the 2026/27 rates and allowances to your 2025/26 net assessable income — unless you apply for a hold-over because your circumstances have materially changed. Source: ird.gov.hk — Provisional Salaries Tax.

How the Provisional Tax Is Calculated for 2026/27

The IRD applies the same dual-test logic used for final tax: progressive rates of 2%, 6%, 10%, 14% and 17% on bands of HK$50,000 of net chargeable income, compared against the standard rate of 15% on net income with no allowances. You pay whichever produces the lower charge. The 2026/27 basic personal allowance is HK$132,000 for a single taxpayer, HK$264,000 for a married couple opting for joint assessment, plus HK$130,000 per dependent child (1st through 9th). Mandatory MPF contributions of 5% (capped at HK$18,000 per year) are deductible. This calculator reproduces the full IRD methodology.

How and When You Pay Provisional Salaries Tax

Provisional tax for 2026/27 is normally split into two instalments: 75% due in January 2027 and 25% due in April 2027. The first instalment is usually billed together with the balance of the prior-year final tax, so the January demand can be substantial. When you file your 2026/27 return in mid-2027, the IRD reconciles the actual liability against the provisional payments — any overpayment is refunded or carried forward, and any shortfall is added to your next bill. You can apply to hold over all or part of the provisional tax if you expect your income to drop by 10% or more, if you cease employment, become entitled to additional allowances, or face other qualifying changes. Hold-over applications must reach the IRD at least 28 days before the instalment due date or 14 days after the assessment notice, whichever is later.

Common Mistakes to Avoid

The most frequent error is treating provisional tax as a separate charge — it is simply an advance on your real liability and gets credited back at year-end reconciliation. Another mistake is delaying a hold-over application past the deadline; the IRD has no discretion to waive late requests. Salaried taxpayers who lose their job mid-year should apply immediately to avoid paying tax on income that will not be earned. Married couples should re-evaluate joint vs separate assessment each year — the optimum can flip when one spouse's income changes significantly. Finally, always keep your IRD correspondence — Form IR60 (provisional tax notice) is required if you later dispute the assessment. Last updated: April 2026.