Country tax profile · 2026
Hong Kong income tax
How Hong Kong taxes income
Hong Kong taxes personal income at rates up to 17%. Territorial system: foreign source income is exempt, and there is no capital gains tax.
Compiled by MyNomadWorld for Hong Kong and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Hong Kong income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 50,000 HKD | 2% |
| up to 100,000 HKD | 6% |
| up to 150,000 HKD | 10% |
| up to 200,000 HKD | 14% |
| over the top bracket | 17% |
National brackets; local or regional surcharges may apply on top.
How Hong Kong's income tax compares
Hong Kong's top income tax of 17% is the 154th highest of the 197 countries we track, against a global average of 27.9% and a Asia average of 23.4%.
Countries with a similar income tax
Somalia (18%) · Ukraine (18%) · Hungary (15%) · Montenegro (15%) · Kazakhstan (15%) · Maldives (15%)
Who is a tax resident of Hong Kong?
Territorial system: salaries tax charged on Hong Kong-sourced employment income regardless of residence. Presence >180 days (or 300 days over two years) relevant mainly for treaty residence.
Related Hong Kong taxes
Moving to Hong Kong?
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What is the income tax rate in Hong Kong?
Hong Kong taxes personal income at rates up to 17%. Territorial system: foreign source income is exempt, and there is no capital gains tax.
Can expats pay less income tax in Hong Kong?
Yes. Under the Territorial (foreign-source exempt) regime, qualifying new residents pay about 0.0% instead of the 17% headline rate.