Published Hong Kong tax rules, rates, thresholds and tax years, sourced from the Inland Revenue Department and preserved by effective date.
Primary source: Salaries tax rates (Inland Revenue Department).
This hub records the published Hong Kong tax rules for individuals, drawn from the Inland Revenue Department and preserved under the effective dates they applied to. It covers how income is taxed, the headline rates and thresholds, and the primary publications behind each figure.
Rates and thresholds are published for each tax year separately, so a superseded figure stays visible alongside the rule that replaced it. Every figure on this page links back to the Inland Revenue Department publication it came from.
The Hong Kong tax year and the rates that apply within it are set out in the tables on this page, with the Inland Revenue Department source behind each figure. Where the jurisdiction publishes separate scales for residents and non-residents, or a surcharge on top of the headline rate, both are recorded.