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Tax Rates - Individual

Year of
assessment
2003/04 2004/05 and
2005/06
2006/07# 2007/08 2008/09*
onwards
HK$ % HK$ % HK$ % HK$ % HK$ %
On the First 32,500 2% 30,000 2% 30,000 2% 35,000 2% 40,000 2%
On the Next 32,500 7.5% 30,000 8% 30,000 7% 35,000 7% 40,000 7%
On the Next 32,500 13% 30,000 14% 30,000 13% 35,000 12% 40,000 12%
Remainder   18.5%   20%   19%   17%   17%
                     
Standard Rate   15.5%   16%   16%   16%   15%
                     
# For 2006/07, 50% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to the maximum of HK$15,000 per case.
* For 2008/09, 100% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to the maximum of HK$8,000 per case.
Tax Rate for Property Tax and Profits Tax
Year of Assessment 2003/04 2004/05 to
2007/08
2008/09*
onwards
Solely owned Properties and Sole Proprietorship Business 15% 16% 15%
                     
                     

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