Hong Kong tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Hong Kong tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 3 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Hong Kong | 16% | 0% | 0% | 0% | 12% | 0% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Hong Kong?
The top rate on a salary is 16%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 17% above HKD 200,000.
How are capital gains taxed in Hong Kong?
Hong Kong does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Hong Kong?
In our model Hong Kong charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in Hong Kong?
In our model Hong Kong does not tax a private investor's gain on crypto assets.
Does Hong Kong tax foreign income?
Generally no. Hong Kong taxes income from sources in Hong Kong. Income from abroad is generally outside the tax, with exceptions.
Does Hong Kong have a wealth tax?
No. Hong Kong has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Hong Kong have an exit tax for individuals?
No. In our model Hong Kong does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Hong Kong have?
Our profiles list 3 regimes: Capital Investment Entrant Scheme (CIES) - relaunched 2024 — information only; not numerically modelled; Top Talent Pass Scheme (TTPS) — information only; not numerically modelled; Quality Migrant Admission Scheme (QMAS) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Hong Kong?
The Hong Kong day test (180-day and 300-day residence tests): more than 180 days in an April–March year, or 300 across two. Hong Kong generally taxes Hong Kong-source income. This residence test does not by itself make foreign income taxable.
Residence decides whether Hong Kong taxes you on these rates. See the Hong Kong day-count test and count your own days.
Sources
The Hong Kong profile cites 8 sources for these rules, 8 of them from a government or a statute.
- GovHK - Tax Rates of Salaries Tax & Personal Assessment (last revision May 2026) · official, retrieved 2026-10-24
- 2026–27 Budget – Tax Measures · official, retrieved 2026-11-03
- Mandatory Provident Fund FAQ · official, retrieved 2026-11-03
- GovHK - Tax Rates of Property Tax (last revision January 2026) · official, retrieved 2026-10-24
- GovHK - How Property Tax is Computed (last revision April 2026) · official, retrieved 2026-10-24
- IRD PAM 55(e) - Property Tax: deduction for mortgage interests and allowances · official, retrieved 2026-10-24
- IRD DIPN 39 - Profits Tax: Digital Assets · official, retrieved 2026-04-29
- New CIES FAQ: dated property limits and net-asset assessment · official, retrieved 2026-11-03
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Hong Kong with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Hong Kong side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: Indonesia, Japan, Cambodia, South Korea, Laos, Myanmar.