How to Calculate the Amount of Tax that You Should Pay?
Your net chargeable income, ie assessable income after deductions and allowances, is charged at progressive rates. But if what you need to pay on the basis of your net chargeable income exceeds the tax charged at standard rate on your net total income, ie assessable income after deductions but before allowances, then you have to pay the lower amount of tax.Year of Assessment 2008/09 to 2012/13 (see note)
| Net chargeable Income | Rate | Tax | |
|---|---|---|---|
| $ | $ | ||
| On the First | 40,000 | 2% | 800 |
| On the Next | 40,000 | 7% | 2,800 |
| 80,000 | 3,600 | ||
| On the Next | 40,000 | 12% | 4,800 |
| 120,000 | 8,400 | ||
| Remainder | 17% |
For 2011/12, a 75% waiver of the final tax payable under salaries tax and tax under personal assessment, subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
For 2010/11, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
For 2009/10, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
For 2008/09, 100% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $8,000 per case.
Standard Rate
| Year of Assessment | Tax Rate |
|---|---|
| 2008/09 onwards (Note) | 15% |
| 2006/07 to 2007/08 (Note) | 16% |
(1) For 2011/12, a 75% waiver of the final tax payable under salaries tax and tax under personal assessment, subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2) For 2010/11, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
(3) For 2009/10, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
(4) For 2008/09, 100% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $8,000 per case.
(5) For 2007/08, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $25,000 per case.
(6) For 2006/07, 50% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $15,000 per case.
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http://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm
怎樣計算你的應繳稅款
應課稅入息實額，即應予評稅的入息減去扣除及免稅額，須按累進稅率計算應繳稅款。但若你所須繳付的稅款超過以標準稅率就你的總入息淨額 (即應予評稅的入息減去扣除但沒有免稅額) 而計算的數目，則你只須繳交較低稅款。2008/09 至 2012/13 (見註)
| 應課稅入息實額 | 稅率 | 稅款 | |
|---|---|---|---|
| $ | $ | ||
| 首 | 40,000 | 2% | 800 |
| 另 | 40,000 | 7% | 2,800 |
| 80,000 | 3,600 | ||
| 另 | 40,000 | 12% | 4,800 |
| 120,000 | 8,400 | ||
| 餘額 | 17% |
2011/12年度薪俸稅及個人入息課稅可獲寬減最後評稅百分之七十五的稅款，每宗個案以12,000元為上限。（此建議須經立法程序才可實施）
2010/11年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
2009/10年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
2008/09年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之一百的稅款，每宗個案以8,000元為上限。
標準稅率
| 課稅年度 | 稅率 |
|---|---|
| 2008/09及其後 (註) | 15% |
| 2006/07 至 2007/08 (註) | 16% |
(1) 2011/12年度薪俸稅及個人入息課稅可獲寬減最後評稅百分之七十五的稅款，每宗個案以12,000元為上限。（此建議須經立法程序才可實施）
(2) 2010/11年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
(3) 2009/10年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
(4) 2008/09年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之一百的稅款，每宗個案以8,000元為上限。
(5) 2007/08年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以25,000元為上限。
(6) 2006/07年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之五十的稅款，每宗個案以15,000元為上限。
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Salaries Tax / Personal Assessment - Allowances, Deductions and Tax Rate Table
http://www.ird.gov.hk/eng/paf/pam.htm
http://www.ird.gov.hk/eng/pdf/pam61e.pdf
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薪俸稅 / 個人入息課稅 - 免稅額、扣除及稅率表
http://www.ird.gov.hk/chi/paf/pam.htm
http://www.ird.gov.hk/chi/pdf/pam61c.pdf
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