HK Joint vs Separate Salaries Tax Calculator

In Hong Kong, married couples are by default separately assessed for salaries tax. Either spouse can elect joint assessment on the Tax Return — Individuals (Form BIR60) — typically when one spouse earns substantially more and the lower-earning spouse cannot fully use their basic allowance and any married allowance. Source: Inland Revenue Department.

How Joint Assessment Works in HK

Under section 10 of the Inland Revenue Ordinance, a married couple may elect joint assessment in writing if both are chargeable to salaries tax in the same year. Election shifts the tax computation to combined net chargeable income, with the married person allowance (HK$264,000 for 2026-27) replacing two basic allowances (2 × HK$132,000 = also HK$264,000). The change matters when one spouse has unused allowance — under joint, that allowance is fully captured against the higher earner; under separate, it is wasted.

When Joint Saves and When Separate Wins

Joint saves when one spouse earns under HK$132,000 (full basic allowance unused) and the other earns above HK$1.2M (top progressive band reached). The unused allowance shifts to the higher-rate band, saving up to HK$17,000 in tax. Joint does not help when both spouses earn similar amounts — each uses own allowance fully, and joint produces identical or slightly higher tax due to bracket compression. Joint also affects child allowance claim: under joint, only one claim is made; under separate, child allowances can be split between spouses by election.

Standard Rate Cap Still Applies

Salaries tax is capped at the standard rate of 15% on net total income (no allowances) for incomes below HK$5,000,000, and 16% on the portion above HK$5M starting from 2024-25. The calculator above takes the lower of progressive and standard for each scenario. For very high earners (combined HK$3M+), the standard rate often beats progressive — joint assessment then has less impact.

How to Elect — Form BIR60 Deadline

The election is made on the Tax Return — Individuals (BIR60), Part 4.4, by ticking the joint assessment box for the relevant year of assessment. Both spouses must sign. The election applies year-by-year and can be revoked or re-elected each year. The deadline for filing is normally one month from the date of issue of the BIR60 (extended to three months for sole-proprietor returns). Late election can be considered by IRD with valid cause. Confirm marriage status as of 31 March of the year of assessment — couples married after 31 March cannot elect for that year.

Last updated May 2026. Sources: IRD — Salaries Tax: Joint vs Separate, IRD — Allowances 2026-27.