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Two-tiered rates
Hong Kong

Hong Kong Profits Tax Calculator

Estimate Hong Kong profits tax using the two-tiered corporation or unincorporated business rates.

Calculator inputs

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Understanding Hong Kong Profits Tax

Hong Kong applies two-tiered profits tax rates to assessable profits.

What are two-tiered rates?

A lower rate applies to the first HKD 2 million of assessable profits, with the normal rate applied above that amount.

Why choose entity type?

Corporations and unincorporated businesses use different first-tier and standard rates.

What is not included?

This calculator does not model offshore claims, loss relief, depreciation allowances, group structures, or anti-avoidance rules.

Disclaimer: Profits tax depends on assessability, deductions, source of profits, and business structure. Confirm filing positions with a qualified adviser.

Sources & References
YA 2026/27

This calculator uses official rates and thresholds from:

Last verified: 6 July 2026 ยท Tax year YA 2026/27. Results are indicative โ€” consult a qualified accountant for personalised advice.

Disclaimer: This calculator provides estimates based on current Inland Revenue Department (IRD) rates and thresholds for Year of Assessment 2026/27. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms