{"meta":{"title":"Households, salaries tax rules and taxpayer statistics (Hong Kong SAR)","compiled":"2026-10-08","conventions":["pdf_page = 1-based physical page index; quotes are single lines copied from `pdftotext -layout -f N -l N` (leading whitespace trimmed; internal spacing kept).","HTML sources: pdf_page null, printed_page = nearest heading; quote is the visible text with whitespace collapsed (table cells joined by a single space).","Chinese-version quotes from the Budget Speech print numbers in Chinese numerals (e.g. 三千元 = 3,000).","Where a source prints HK$'000 or thousands ('000), value is converted exactly (no rounding) into the stated unit and the printed form is noted.","id suffix: act=actual (incl. enacted tax rules in force), rev=revised estimate, est=estimate, proj=proposal/projection, stat=statistic (basis 'statistic').","The 2021 Census thematic report is a single bilingual PDF, so src.en and src.zh point to the same page.","`derived` records are computed (not printed) and list their input figure ids; they must be labelled as calculations on the website."],"sources_checked":["https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","https://www.ird.gov.hk/eng/pdf/pam61e.pdf","https://www.ird.gov.hk/chi/pdf/pam61c.pdf","https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","https://www.ird.gov.hk/eng/pdf/2026/fstb_096.pdf","https://www.ird.gov.hk/chi/pdf/2026/fstb_096.pdf","https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","https://www.censtatd.gov.hk/wbr/B1050001/B10500012025QQ02/att/en/B10500012025QQ02.pdf","https://www.censtatd.gov.hk/wbr/B1050001/B10500012025QQ02/att/tc/B10500012025QQ02.pdf","https://gia.info.gov.hk/general/202608/18/P2026081800255_555177_1_1787024233855.pdf","https://gia.info.gov.hk/general/202608/18/P2026081800249_555176_1_1787024218965.pdf","https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","https://www.budget.gov.hk/2026/eng/pdf/head002b.pdf","https://www.budget.gov.hk/2026/chi/pdf/chead002.pdf","https://www.budget.gov.hk/2026/eng/pdf/head003b.pdf","https://www.budget.gov.hk/2026/chi/pdf/chead003.pdf","https://www.budget.gov.hk/2026/eng/budget55.html","https://www.budget.gov.hk/2026/chi/budget55.html","https://www.ird.gov.hk/eng/tax/budget.htm","https://www.ird.gov.hk/chi/tax/budget.htm","https://www.ird.gov.hk/eng/tax/policyaddress2026.htm","https://www.ird.gov.hk/chi/tax/policyaddress2026.htm","https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","https://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm","https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees","https://www.mpfa.org.hk/tc/mpf-system/mandatory-contributions/employees","https://www.rvd.gov.hk/en/our_services/rates.html","https://www.rvd.gov.hk/tc/our_services/rates.html","https://www.rvd.gov.hk/en/progressive_rating_system.html","https://www.rvd.gov.hk/tc/progressive_rating_system.html"],"gaps":["No quarterly household income DECILE table in the GHS report; latest official decile data are from the 2021 Census thematic report (included). Quarterly bracket distribution (Table 7.30) included instead.","IRD does not publish 'top 100,000 taxpayers' share; derived from Schedule 5 income bands (> $1.5m ≈ 111k taxpayers).","Latest IRD taxpayer distribution is YA2023/24 (IRD Annual Report 2024-25); the 2025-26 annual report was not yet published on 2026-10-08.","No current official statistic on concentration of profits tax among corporations (only counts: 130 300 corporations expected to pay for YA2025/26; ~1.39m registered).","No one-off tax reduction yet decided for YA2026/27."]},"figures":[{"id":"hh.ghs.domestic_households.2026q2.stat","label_en":"Domestic households (Q2 2026)","label_zh":"家庭住戶數目（2026年第2季）","value":2794200,"unit":"count","fy":"2026","basis":"statistic","measure":"domestic_households","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"The number of domestic households in Q2 2026 was 2 794 200, of which 74.3% were economically active households."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"2026年第2季的家庭住戶數目為2 794 200 戶，當中74.3%為從事經濟活動的家庭住戶。"}},"notes":"General Household Survey, April–June 2026. Includes households with foreign domestic helpers (FDHs) as members. Recommended 'per household' denominator."},{"id":"hh.ghs.avg_household_size.2026q2.stat","label_en":"Average domestic household size (Q2 2026)","label_zh":"家庭住戶平均人數（2026年第2季）","value":2.6,"unit":"persons","fy":"2026","basis":"statistic","measure":"average_household_size","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"The average household size in Q2 2026 was 2.6 persons. After excluding foreign domestic helpers, the average household size was 2.4 persons."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"2026年第2季的家庭住戶平均人數為2.6人。撇除外籍家庭傭工後，家庭住戶平均人數為2.4人。"}},"notes":"Including foreign domestic helpers living in the household."},{"id":"hh.ghs.avg_household_size_excl_fdh.2026q2.stat","label_en":"Average household size excluding foreign domestic helpers (Q2 2026)","label_zh":"撇除外籍家庭傭工後的家庭住戶平均人數（2026年第2季）","value":2.4,"unit":"persons","fy":"2026","basis":"statistic","measure":"average_household_size","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"The average household size in Q2 2026 was 2.6 persons. After excluding foreign domestic helpers, the average household size was 2.4 persons."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"2026年第2季的家庭住戶平均人數為2.6人。撇除外籍家庭傭工後，家庭住戶平均人數為2.4人。"}}},{"id":"hh.ghs.median_monthly_household_income.2026q2.stat","label_en":"Median monthly domestic household income (Q2 2026)","label_zh":"家庭住戶每月入息中位數（2026年第2季）","value":30000,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"The median monthly household income was HK$30,000 in Q2 2026. As for economically active domestic households, the median monthly household"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"2026年第2季的家庭住戶每月入息中位數為30,000元。從事經濟活動的家庭住戶每月入息中位數為40,500元。"}},"notes":"Monthly household income = total cash income of all household members in the month before enumeration, incl. earnings before MPF deduction, rent, interest, dividends, pensions and all government subsidies (Explanatory Notes, pdf p53). Pre-tax."},{"id":"hh.ghs.median_monthly_household_income_econ_active.2026q2.stat","label_en":"Median monthly household income, economically active households (Q2 2026)","label_zh":"從事經濟活動的家庭住戶每月入息中位數（2026年第2季）","value":40500,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"income was HK$40,500."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"2026年第2季的家庭住戶每月入息中位數為30,000元。從事經濟活動的家庭住戶每月入息中位數為40,500元。"}},"notes":"Economically active household = at least one member (excl. FDHs) economically active."},{"id":"hh.ghs.econ_active_household_share.2026q2.stat","label_en":"Share of domestic households that are economically active (Q2 2026)","label_zh":"從事經濟活動的家庭住戶比例（2026年第2季）","value":74.3,"unit":"percent","fy":"2026","basis":"statistic","measure":"household_share","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"The number of domestic households in Q2 2026 was 2 794 200, of which 74.3% were economically active households."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"2026年第2季的家庭住戶數目為2 794 200 戶，當中74.3%為從事經濟活動的家庭住戶。"}}},{"id":"hh.ghs.domestic_households.2025q2.stat","label_en":"Domestic households (Q2 2025, revised)","label_zh":"家庭住戶數目（2025年第2季，修訂數字）","value":2772000,"unit":"count","fy":"2025","basis":"statistic","measure":"domestic_households","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"Total                                                                                              2 772.0 r     2 779.2 r      2 769.1 r   2 780.7      2 794.2    100.0 r    100.0 r     100.0 r    100.0       100.0"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":17,"printed_page":"17 / 54","quote":"總計                                               2 772.0 r   2 779.2 r   2 769.1 r   2 780.7     2 794.2   100.0 r   100.0 r         100.0 r   100.0      100.0"}},"notes":"Table 6.1, printed in thousands as '2 772.0 r' (r = revised to final 2025 population estimates). As first published in the Q2 2025 report: 2 775 300 (see hh.ghs.domestic_households.2025q2-first.stat)."},{"id":"hh.ghs.median_monthly_household_income.2025q2.stat","label_en":"Median monthly domestic household income (Q2 2025, revised)","label_zh":"家庭住戶每月入息中位數（2025年第2季，修訂數字）","value":30100,"unit":"HKD","fy":"2025","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":18,"printed_page":"18 / 54","quote":"All domestic households                                                                                                                   30,100 r           30,000 r            30,000 r        30,000         30,000"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":18,"printed_page":"18 / 54","quote":"所有家庭住戶                                                       30,100 r            30,000 r               30,000 r            30,000          30,000"}},"notes":"Table 6.2 Q2 2025 column, revised ('r'). As first published (Q2 2025 report): HK$30,000. Year-on-year the median is essentially flat."},{"id":"hh.ghs.domestic_households.2025q2-first.stat","label_en":"Domestic households (Q2 2025, as first published)","label_zh":"家庭住戶數目（2025年第2季，首次公布）","value":2775300,"unit":"count","fy":"2025","basis":"statistic","measure":"domestic_households","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2025 (as first published)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012025QQ02/att/en/B10500012025QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"There were 2 775 300 domestic households and the median monthly household income was HK$30,000 in Q2 2025."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2025年第2季（首次出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012025QQ02/att/tc/B10500012025QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"2025年第2季的家庭住戶數目為2 775 300戶，而家庭住戶每月入息中位數為30,000元。"}},"notes":"Superseded by the revised figure 2 772.0 thousand in the Q2 2026 report; kept for transparency."},{"id":"hh.ghs.median_monthly_household_income.2025q2-first.stat","label_en":"Median monthly household income (Q2 2025, as first published)","label_zh":"家庭住戶每月入息中位數（2025年第2季，首次公布）","value":30000,"unit":"HKD","fy":"2025","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2025 (as first published)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012025QQ02/att/en/B10500012025QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"There were 2 775 300 domestic households and the median monthly household income was HK$30,000 in Q2 2025."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2025年第2季（首次出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012025QQ02/att/tc/B10500012025QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"2025年第2季的家庭住戶數目為2 775 300戶，而家庭住戶每月入息中位數為30,000元。"}},"notes":"Revised to HK$30,100 in the Q2 2026 report."},{"id":"hh.ghs.domestic_households.2025.stat","label_en":"Domestic households (2025 annual)","label_zh":"家庭住戶數目（2025年全年）","value":2778100,"unit":"count","fy":"2025","basis":"statistic","measure":"domestic_households","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Domestic households                                                                         No. ('000)           2 700.4       2 763.1        2 778.1"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"家庭住戶數目                              千戶                2 700.4          2 763.1          2 778.1"}},"notes":"Table 1.2 Key Annual Figures, printed in thousands as '2 778.1'."},{"id":"hh.ghs.median_monthly_household_income.2025.stat","label_en":"Median monthly household income (2025 annual)","label_zh":"家庭住戶每月入息中位數（2025年全年）","value":30000,"unit":"HKD","fy":"2025","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Median monthly household income                                                             HK$                   30,000        30,000         30,000"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"家庭住戶每月入息中位數                         港元                30,000           30,000           30,000"}},"notes":"Table 1.2 Key Annual Figures: HK$30,000 in each of 2023, 2024 and 2025."},{"id":"hh.ghs.domestic_households.2024.stat","label_en":"Domestic households (2024 annual)","label_zh":"家庭住戶數目（2024年全年）","value":2763100,"unit":"count","fy":"2024","basis":"statistic","measure":"domestic_households","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Domestic households                                                                         No. ('000)           2 700.4       2 763.1        2 778.1"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"家庭住戶數目                              千戶                2 700.4          2 763.1          2 778.1"}},"notes":"Table 1.2 Key Annual Figures, printed in thousands as '2 763.1'."},{"id":"hh.ghs.median_monthly_household_income.2024.stat","label_en":"Median monthly household income (2024 annual)","label_zh":"家庭住戶每月入息中位數（2024年全年）","value":30000,"unit":"HKD","fy":"2024","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Median monthly household income                                                             HK$                   30,000        30,000         30,000"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"家庭住戶每月入息中位數                         港元                30,000           30,000           30,000"}},"notes":"Table 1.2 Key Annual Figures: HK$30,000 in each of 2023, 2024 and 2025."},{"id":"hh.ghs.domestic_households.2023.stat","label_en":"Domestic households (2023 annual)","label_zh":"家庭住戶數目（2023年全年）","value":2700400,"unit":"count","fy":"2023","basis":"statistic","measure":"domestic_households","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Domestic households                                                                         No. ('000)           2 700.4       2 763.1        2 778.1"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"家庭住戶數目                              千戶                2 700.4          2 763.1          2 778.1"}},"notes":"Table 1.2 Key Annual Figures, printed in thousands as '2 700.4'."},{"id":"hh.ghs.median_monthly_household_income.2023.stat","label_en":"Median monthly household income (2023 annual)","label_zh":"家庭住戶每月入息中位數（2023年全年）","value":30000,"unit":"HKD","fy":"2023","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Median monthly household income                                                             HK$                   30,000        30,000         30,000"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"家庭住戶每月入息中位數                         港元                30,000           30,000           30,000"}},"notes":"Table 1.2 Key Annual Figures: HK$30,000 in each of 2023, 2024 and 2025."},{"id":"hh.ghs.households_by_income.lt4000.2026q2.stat","label_en":"Domestic households with monthly income HK$< 4,000 (Q2 2026)","label_zh":"每月入息 < 4,000 港元的家庭住戶數目（2026年第2季）","value":157500,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"< 4,000                                                                162.8 r                168.4 r                 167.4 r              172.1           157.5"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"< 4,000                                    162.8 r                      168.4 r                  167.4 r             172.1               157.5"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '157.5'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.4000-5999.2026q2.stat","label_en":"Domestic households with monthly income HK$4,000 - 5,999 (Q2 2026)","label_zh":"每月入息 4,000 - 5,999 港元的家庭住戶數目（2026年第2季）","value":112700,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"4,000 - 5,999                                                          116.1 r                148.6 r                 142.5 r              139.1           112.7"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"4,000 - 5,999                               116.1 r                     148.6 r                  142.5 r             139.1               112.7"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '112.7'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.6000-7999.2026q2.stat","label_en":"Domestic households with monthly income HK$6,000 - 7,999 (Q2 2026)","label_zh":"每月入息 6,000 - 7,999 港元的家庭住戶數目（2026年第2季）","value":99800,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"6,000 - 7,999                                                          125.5 r                105.0 r                 106.7 r              105.4            99.8"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"6,000 - 7,999                              125.5 r                      105.0 r                  106.7 r             105.4                99.8"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '99.8'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.8000-9999.2026q2.stat","label_en":"Domestic households with monthly income HK$8,000 - 9,999 (Q2 2026)","label_zh":"每月入息 8,000 - 9,999 港元的家庭住戶數目（2026年第2季）","value":178400,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"8,000 - 9,999                                                          149.8 r                158.7 r                 162.5 r              168.5           178.4"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"8,000 - 9,999                              149.8 r                      158.7 r                  162.5 r             168.5               178.4"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '178.4'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.10000-14999.2026q2.stat","label_en":"Domestic households with monthly income HK$10,000 - 14,999 (Q2 2026)","label_zh":"每月入息 10,000 - 14,999 港元的家庭住戶數目（2026年第2季）","value":187500,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"10,000 - 14,999                                                        196.2 r                187.3 r                 184.4 r              183.6           187.5"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"10,000 - 14,999                            196.2 r                      187.3 r                  184.4 r             183.6               187.5"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '187.5'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.15000-19999.2026q2.stat","label_en":"Domestic households with monthly income HK$15,000 - 19,999 (Q2 2026)","label_zh":"每月入息 15,000 - 19,999 港元的家庭住戶數目（2026年第2季）","value":227500,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"15,000 - 19,999                                                        205.8 r                210.9 r                 204.8 r              206.0           227.5"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"15,000 - 19,999                            205.8 r                      210.9 r                  204.8 r             206.0               227.5"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '227.5'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.20000-24999.2026q2.stat","label_en":"Domestic households with monthly income HK$20,000 - 24,999 (Q2 2026)","label_zh":"每月入息 20,000 - 24,999 港元的家庭住戶數目（2026年第2季）","value":220000,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"20,000 - 24,999                                                        221.8 r                222.1 r                 215.5 r              223.9           220.0"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"20,000 - 24,999                            221.8 r                      222.1 r                  215.5 r             223.9               220.0"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '220.0'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.25000-29999.2026q2.stat","label_en":"Domestic households with monthly income HK$25,000 - 29,999 (Q2 2026)","label_zh":"每月入息 25,000 - 29,999 港元的家庭住戶數目（2026年第2季）","value":178600,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"25,000 - 29,999                                                        180.2 r                180.6 r                 177.2 r              162.3           178.6"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"25,000 - 29,999                            180.2 r                      180.6 r                  177.2 r             162.3               178.6"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '178.6'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.30000-34999.2026q2.stat","label_en":"Domestic households with monthly income HK$30,000 - 34,999 (Q2 2026)","label_zh":"每月入息 30,000 - 34,999 港元的家庭住戶數目（2026年第2季）","value":183800,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"30,000 - 34,999                                                        180.7 r                177.0 r                 175.4 r              169.8           183.8"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"30,000 - 34,999                            180.7 r                      177.0 r                  175.4 r             169.8               183.8"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '183.8'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.35000-39999.2026q2.stat","label_en":"Domestic households with monthly income HK$35,000 - 39,999 (Q2 2026)","label_zh":"每月入息 35,000 - 39,999 港元的家庭住戶數目（2026年第2季）","value":147700,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"35,000 - 39,999                                                        149.9 r                147.7 r                 149.2 r              141.4           147.7"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"35,000 - 39,999                            149.9 r                      147.7 r                  149.2 r             141.4               147.7"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '147.7'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.40000-44999.2026q2.stat","label_en":"Domestic households with monthly income HK$40,000 - 44,999 (Q2 2026)","label_zh":"每月入息 40,000 - 44,999 港元的家庭住戶數目（2026年第2季）","value":133000,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"40,000 - 44,999                                                        136.7 r                144.1 r                 133.6 r              130.9           133.0"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"40,000 - 44,999                            136.7 r                      144.1 r                  133.6 r             130.9               133.0"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '133.0'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.45000-49999.2026q2.stat","label_en":"Domestic households with monthly income HK$45,000 - 49,999 (Q2 2026)","label_zh":"每月入息 45,000 - 49,999 港元的家庭住戶數目（2026年第2季）","value":107300,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"45,000 - 49,999                                                        107.5 r                111.0 r                 116.8 r              108.6           107.3"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"45,000 - 49,999                            107.5 r                      111.0 r                   116.8 r            108.6               107.3"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '107.3'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.50000-59999.2026q2.stat","label_en":"Domestic households with monthly income HK$50,000 - 59,999 (Q2 2026)","label_zh":"每月入息 50,000 - 59,999 港元的家庭住戶數目（2026年第2季）","value":188800,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"50,000 - 59,999                                                        192.1 r                189.0 r                 184.7 r              178.8           188.8"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"50,000 - 59,999                            192.1 r                      189.0 r                  184.7 r             178.8               188.8"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '188.8'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.60000-79999.2026q2.stat","label_en":"Domestic households with monthly income HK$60,000 - 79,999 (Q2 2026)","label_zh":"每月入息 60,000 - 79,999 港元的家庭住戶數目（2026年第2季）","value":253900,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"60,000 - 79,999                                                        235.5 r                232.0 r                 246.9 r              248.2           253.9"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"60,000 - 79,999                            235.5 r                      232.0 r                  246.9 r             248.2               253.9"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '253.9'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.80000-99999.2026q2.stat","label_en":"Domestic households with monthly income HK$80,000 - 99,999 (Q2 2026)","label_zh":"每月入息 80,000 - 99,999 港元的家庭住戶數目（2026年第2季）","value":145300,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"80,000 - 99,999                                                        143.3 r                140.9 r                 143.9 r              156.9           145.3"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"80,000 - 99,999                            143.3 r                      140.9 r                  143.9 r             156.9               145.3"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '145.3'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.households_by_income.ge100000.2026q2.stat","label_en":"Domestic households with monthly income HK$≥ 100,000 (Q2 2026)","label_zh":"每月入息 ≥ 100,000 港元的家庭住戶數目（2026年第2季）","value":272400,"unit":"count","fy":"2026","basis":"statistic","measure":"households_by_income_bracket","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"≥ 100,000                                                              268.1 r                256.1 r                 257.5 r              285.3           272.4"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"≥ 100,000                                  268.1 r                      256.1 r                  257.5 r             285.3               272.4"}},"notes":"Table 7.30, Q2 2026 column (last), printed in thousands as '272.4'. Sum of brackets = 2 794.2 thousand."},{"id":"hh.ghs.median_income_by_size.1p.2026q2.stat","label_en":"Median monthly household income, 1-person households (Q2 2026)","label_zh":"1人住戶的每月入息中位數（2026年第2季）","value":11300,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"1                                                      10,400 r             10,500 r                     10,800 r                    10,600               11,300"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"1                              10,400 r                      10,500 r                   10,800 r                10,600                  11,300"}},"notes":"Table 7.31, Q2 2026 column."},{"id":"hh.ghs.median_income_by_size.2p.2026q2.stat","label_en":"Median monthly household income, 2-person households (Q2 2026)","label_zh":"2人住戶的每月入息中位數（2026年第2季）","value":22900,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"2                                                      22,100 r             22,000 r                     22,400 r                    22,900               22,900"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"2                              22,100 r                      22,000 r                   22,400 r                22,900                  22,900"}},"notes":"Table 7.31, Q2 2026 column."},{"id":"hh.ghs.median_income_by_size.3p.2026q2.stat","label_en":"Median monthly household income, 3-person households (Q2 2026)","label_zh":"3人住戶的每月入息中位數（2026年第2季）","value":38000,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"3                                                      37,000 r             36,400 r                     37,100 r                    37,800               38,000"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"3                              37,000 r                      36,400 r                   37,100 r                37,800                  38,000"}},"notes":"Table 7.31, Q2 2026 column."},{"id":"hh.ghs.median_income_by_size.4p.2026q2.stat","label_en":"Median monthly household income, 4-person households (Q2 2026)","label_zh":"4人住戶的每月入息中位數（2026年第2季）","value":53100,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"4                                                      50,600 r             50,200 r                     51,000 r                    54,000               53,100"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"4                              50,600 r                      50,200 r                   51,000 r                54,000                  53,100"}},"notes":"Table 7.31, Q2 2026 column."},{"id":"hh.ghs.median_income_by_size.5plus.2026q2.stat","label_en":"Median monthly household income, 5+-person households (Q2 2026)","label_zh":"5人及以上住戶的每月入息中位數（2026年第2季）","value":67700,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"5 and over                                             68,300 r             67,700 r                     69,900 r                    67,000               67,700"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":47,"printed_page":"47 / 54","quote":"5及以上                           68,300 r                      67,700 r                   69,900 r                67,000                  67,700"}},"notes":"Table 7.31, Q2 2026 column."},{"id":"pop.ghs.employed_persons.2026q2.stat","label_en":"Employed persons (Q2 2026)","label_zh":"就業人數（2026年第2季）","value":3646100,"unit":"persons","fy":"2026","basis":"statistic","measure":"employed_persons","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"The total employment was 3 646 100 and the median monthly employment earnings was HK$21,000 in Q2 2026."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"2026年第2季的就業人數為3 646 100人，而每月就業收入中位數為21,000元。"}},"notes":"Includes foreign domestic helpers (who are almost all below the salaries-tax threshold)."},{"id":"pop.ghs.labour_force.2026q2.stat","label_en":"Labour force (Q2 2026)","label_zh":"勞動人口（2026年第2季）","value":3785800,"unit":"persons","fy":"2026","basis":"statistic","measure":"labour_force","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"The size of the labour force was 3 785 800 and the labour force participation rate recorded 56.2% in Q2 2026."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"2026年第2季的勞動人口數目為3 785 800人，而勞動人口參與率為56.2%。"}}},{"id":"pop.ghs.median_monthly_employment_earnings.2026q2.stat","label_en":"Median monthly employment earnings of employed persons (Q2 2026)","label_zh":"就業人士每月就業收入中位數（2026年第2季）","value":21000,"unit":"HKD","fy":"2026","basis":"statistic","measure":"median_employment_earnings_monthly","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"The total employment was 3 646 100 and the median monthly employment earnings was HK$21,000 in Q2 2026."},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":1,"printed_page":"1 / 54","quote":"2026年第2季的就業人數為3 646 100人，而每月就業收入中位數為21,000元。"}},"notes":"Earnings before MPF deduction; includes FDHs."},{"id":"pop.ghs.employed_persons.2023.stat","label_en":"Employed persons (2023 annual)","label_zh":"就業人數（2023年全年）","value":3709600,"unit":"persons","fy":"2023","basis":"statistic","measure":"employed_persons","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Employed persons                                                                            No. ('000)           3 709.6       3 693.6        3 672.0"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"就業人數                                千人                3 709.6          3 693.6          3 672.0"}},"notes":"Table 1.2, printed in thousands as '3 709.6'. 2023 aligns with year of assessment 2023/24 used in IRD taxpayer statistics."},{"id":"pop.ghs.employed_persons.2025.stat","label_en":"Employed persons (2025 annual)","label_zh":"就業人數（2025年全年）","value":3672000,"unit":"persons","fy":"2025","basis":"statistic","measure":"employed_persons","src":{"en":{"doc":"C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026)","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"Employed persons                                                                            No. ('000)           3 709.6       3 693.6        3 672.0"},"zh":{"doc":"政府統計處 綜合住戶統計調查按季統計報告 2026年第2季（2026年8月28日出版）","url":"https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/tc/B10500012026QQ02.pdf","pdf_page":2,"printed_page":"2 / 54","quote":"就業人數                                千人                3 709.6          3 693.6          3 672.0"}},"notes":"Table 1.2, printed in thousands as '3 672.0'. 2023 aligns with year of assessment 2023/24 used in IRD taxpayer statistics."},{"id":"pop.bs.employed_persons.2025q4.stat","label_en":"Employed persons, Q4 2025 (as cited in Budget supplement)","label_zh":"2025年第四季就業人數（預算案補編引述）","value":3670000,"unit":"persons","fy":"2025","basis":"statistic","measure":"employed_persons","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"3.67 million."},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"註： 在二零二五年第四季，香港的就業人數為 367 萬人。"}},"notes":"Printed as '3.67 million' (zh '367 萬人'); note under the YA2025/26 tax-reduction table, to compare with ~2.12 million taxpayers."},{"id":"pop.csd.population.mid2026.stat","label_en":"Hong Kong Resident Population, mid-2026 (provisional)","label_zh":"二零二六年年中香港居住人口（臨時數字）","value":7518300,"unit":"persons","fy":"2026","basis":"statistic","measure":"population","src":{"en":{"doc":"C&SD press release 'Mid-year population for 2026' (18 August 2026) – attached Tables","url":"https://gia.info.gov.hk/general/202608/18/P2026081800255_555177_1_1787024233855.pdf","pdf_page":1,"printed_page":"Table 1","quote":"7 518 300#"},"zh":{"doc":"政府統計處新聞公報「二零二六年年中人口數字」（2026年8月18日）– 附表","url":"https://gia.info.gov.hk/general/202608/18/P2026081800249_555176_1_1787024218965.pdf","pdf_page":1,"printed_page":"表一","quote":"(e)   期末人口數字                         7 518 300#"}},"notes":"Provisional; revised estimate due February 2027. Usual Residents 7 252 800 + Mobile Residents 265 500."},{"id":"pop.csd.population.mid2025.stat","label_en":"Hong Kong Resident Population, mid-2025","label_zh":"二零二五年年中香港居住人口","value":7498900,"unit":"persons","fy":"2025","basis":"statistic","measure":"population","src":{"en":{"doc":"C&SD press release 'Mid-year population for 2026' (18 August 2026) – attached Tables","url":"https://gia.info.gov.hk/general/202608/18/P2026081800255_555177_1_1787024233855.pdf","pdf_page":1,"printed_page":"Table 1","quote":"(a)    Population estimate as at beginning of period                        7 498 900"},"zh":{"doc":"政府統計處新聞公報「二零二六年年中人口數字」（2026年8月18日）– 附表","url":"https://gia.info.gov.hk/general/202608/18/P2026081800249_555176_1_1787024218965.pdf","pdf_page":1,"printed_page":"表一","quote":"(a)   期初人口數字                          7 498 900"}}},{"id":"hh.census.median_original_hh_income.d1.2021.stat","label_en":"Median original monthly household income, decile 1st (lowest) (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第一（最低）（2021年人口普查，包括外籍家庭傭工）","value":2860,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第一（最低）            2,290     3,290      2,860       7,000      9,250       8,310       1.44        0.87        1.25         1.32        0.90        1.19"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第一（最低）            2,290     3,290      2,860       7,000      9,250       8,310       1.44        0.87        1.25         1.32        0.90        1.19"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d2.2021.stat","label_en":"Median original monthly household income, decile 2nd (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第二（2021年人口普查，包括外籍家庭傭工）","value":7630,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第二                6,610     7,900      7,630     10,340      13,500     15,000        1.20        0.97        1.16         1.31        1.11        1.45"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第二                6,610     7,900      7,630     10,340      13,500     15,000        1.20        0.97        1.16         1.31        1.11        1.45"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d3.2021.stat","label_en":"Median original monthly household income, decile 3rd (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第三（2021年人口普查，包括外籍家庭傭工）","value":12410,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第三               10,000   12,000     12,410      14,500      17,750     20,040        1.20        1.03        1.24         1.22        1.13        1.38"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第三               10,000   12,000     12,410      14,500      17,750     20,040        1.20        1.03        1.24         1.22        1.13        1.38"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d4.2021.stat","label_en":"Median original monthly household income, decile 4th (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第四（2021年人口普查，包括外籍家庭傭工）","value":18040,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第四               14,010   16,500     18,040      18,000      22,000     25,160        1.18        1.09        1.29         1.22        1.14        1.40"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第四               14,010   16,500     18,040      18,000      22,000     25,160        1.18        1.09        1.29         1.22        1.14        1.40"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d5.2021.stat","label_en":"Median original monthly household income, decile 5th (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第五（2021年人口普查，包括外籍家庭傭工）","value":24030,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第五               18,500   21,650     24,030      22,000      27,950     31,330        1.17        1.11        1.30         1.27        1.12        1.42"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第五               18,500   21,650     24,030      22,000      27,950     31,330        1.17        1.11        1.30         1.27        1.12        1.42"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d6.2021.stat","label_en":"Median original monthly household income, decile 6th (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第六（2021年人口普查，包括外籍家庭傭工）","value":31240,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第六               23,110   28,400     31,240      27,070      33,990     39,040        1.23        1.10        1.35         1.26        1.15        1.44"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第六               23,110   28,400     31,240      27,070      33,990     39,040        1.23        1.10        1.35         1.26        1.15        1.44"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d7.2021.stat","label_en":"Median original monthly household income, decile 7th (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第七（2021年人口普查，包括外籍家庭傭工）","value":40210,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第七               29,700   36,000     40,210      33,300      41,650     48,170        1.21        1.12        1.35         1.25        1.16        1.45"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第七               29,700   36,000     40,210      33,300      41,650     48,170        1.21        1.12        1.35         1.25        1.16        1.45"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d8.2021.stat","label_en":"Median original monthly household income, decile 8th (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第八（2021年人口普查，包括外籍家庭傭工）","value":52720,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第八               38,000   46,250     52,720      42,000      52,250     60,290        1.22        1.14        1.39         1.24        1.15        1.44"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第八               38,000   46,250     52,720      42,000      52,250     60,290        1.22        1.14        1.39         1.24        1.15        1.44"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d9.2021.stat","label_en":"Median original monthly household income, decile 9th (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第九（2021年人口普查，包括外籍家庭傭工）","value":73210,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第九               52,480   63,750     73,210      58,000      70,490     82,750        1.21        1.15        1.40         1.22        1.17        1.43"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第九               52,480   63,750     73,210      58,000      70,490     82,750        1.21        1.15        1.40         1.22        1.17        1.43"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.d10.2021.stat","label_en":"Median original monthly household income, decile 10th (highest) (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 第十（最高）（2021年人口普查，包括外籍家庭傭工）","value":131360,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第十（最高）           96,480   114,500 131,360       103,480 121,160 145,040               1.19        1.15        1.36         1.17        1.20        1.40"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"第十（最高）           96,480   114,500 131,360       103,480 121,160 145,040               1.19        1.15        1.36         1.17        1.20        1.40"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.median_original_hh_income.overall.2021.stat","label_en":"Median original monthly household income, decile Overall (2021 Census, incl. FDHs)","label_zh":"原本住戶每月收入中位數 合計（2021年人口普查，包括外籍家庭傭工）","value":27650,"unit":"HKD","fy":"2021","basis":"statistic","measure":"median_household_income_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"合計               20,500   25,000     27,650      24,810      30,450     35,040        1.22        1.11        1.35         1.23        1.15        1.41"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":51,"printed_page":"39","quote":"合計               20,500   25,000     27,650      24,810      30,450     35,040        1.22        1.11        1.35         1.23        1.15        1.41"}},"notes":"Table 2.12a, 2021 'All domestic households' column. 'Original' income = before tax and excluding in-kind social benefits. Bilingual report: same page serves en and zh."},{"id":"hh.census.income_share.d1.2021.stat","label_en":"Share of total household income, decile 1st (lowest) (2021 Census)","label_zh":"佔總住戶收入的比重 第一（最低）（2021年人口普查）","value":0.5,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第一（最低）                         0.7            0.7              0.5                      1.6                 1.8                   1.4"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第一（最低）                         0.7            0.7              0.5                      1.6                 1.8                   1.4"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d2.2021.stat","label_en":"Share of total household income, decile 2nd (2021 Census)","label_zh":"佔總住戶收入的比重 第二（2021年人口普查）","value":1.7,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第二                             2.0            2.0              1.7                      2.8                 2.9                   2.8"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第二                             2.0            2.0              1.7                      2.8                 2.9                   2.8"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d3.2021.stat","label_en":"Share of total household income, decile 3rd (2021 Census)","label_zh":"佔總住戶收入的比重 第三（2021年人口普查）","value":2.8,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第三                             3.1            3.0              2.8                      3.8                 3.8                   3.7"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第三                             3.1            3.0              2.8                      3.8                 3.8                   3.7"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d4.2021.stat","label_en":"Share of total household income, decile 4th (2021 Census)","label_zh":"佔總住戶收入的比重 第四（2021年人口普查）","value":4,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第四                             4.2            4.1              4.0                      4.8                 4.7                   4.7"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第四                             4.2            4.1              4.0                      4.8                 4.7                   4.7"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d5.2021.stat","label_en":"Share of total household income, decile 5th (2021 Census)","label_zh":"佔總住戶收入的比重 第五（2021年人口普查）","value":5.3,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第五                             5.6            5.4              5.3                      5.8                 5.9                   5.9"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第五                             5.6            5.4              5.3                      5.8                 5.9                   5.9"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d6.2021.stat","label_en":"Share of total household income, decile 6th (2021 Census)","label_zh":"佔總住戶收入的比重 第六（2021年人口普查）","value":7,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第六                             7.0            7.1              7.0                      7.2                 7.2                   7.3"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第六                             7.0            7.1              7.0                      7.2                 7.2                   7.3"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d7.2021.stat","label_en":"Share of total household income, decile 7th (2021 Census)","label_zh":"佔總住戶收入的比重 第七（2021年人口普查）","value":9,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第七                             8.9            9.0              9.0                      8.8                 8.9                   9.0"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第七                             8.9            9.0              9.0                      8.8                 8.9                   9.0"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d8.2021.stat","label_en":"Share of total household income, decile 8th (2021 Census)","label_zh":"佔總住戶收入的比重 第八（2021年人口普查）","value":11.8,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第八                            11.5           11.6             11.8                     11.2               11.3                  11.4"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第八                            11.5           11.6             11.8                     11.2               11.3                  11.4"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d9.2021.stat","label_en":"Share of total household income, decile 9th (2021 Census)","label_zh":"佔總住戶收入的比重 第九（2021年人口普查）","value":16.6,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第九                            16.1           16.1             16.6                     15.4               15.3                  15.7"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第九                            16.1           16.1             16.6                     15.4               15.3                  15.7"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.income_share.d10.2021.stat","label_en":"Share of total household income, decile 10th (highest) (2021 Census)","label_zh":"佔總住戶收入的比重 第十（最高）（2021年人口普查）","value":41.1,"unit":"percent","fy":"2021","basis":"statistic","measure":"household_income_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第十（最高）                        41.0           41.0             41.1                     38.8               38.1                  38.1"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":62,"printed_page":"50","quote":"第十（最高）                        41.0           41.0             41.1                     38.8               38.1                  38.1"}},"notes":"Table 2.16a, 2021 'All domestic households' column (original monthly household income incl. FDHs)."},{"id":"hh.census.salaries_property_tax_per_month.d1.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 1st (lowest) (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第一（最低）（2021年人口普查）","value":0,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第一（最低）                          –                    –                   –                      –                       –                       –","printed":"–"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第一（最低）                          –                    –                   –                      –                       –                       –","printed":"–"}},"symbol_meaning":"– Nil / – 零 (Census report PDF p24, para 1.20 \"Symbols\": \"The following symbols are used throughout the publication\")","notes":"Table 4.1, 2021 columns. Printed '–' = Nil (legend, PDF p24; para 1.21 on PDF p25: \"Nil figures are indicated by '-' throughout this report\"), so value 0."},{"id":"hh.census.salaries_property_tax_share.d1.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 1st (lowest) (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第一（最低）（2021年人口普查）","value":0,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第一（最低）                          –                    –                   –                      –                       –                       –","printed":"–"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第一（最低）                          –                    –                   –                      –                       –                       –","printed":"–"}},"symbol_meaning":"– Nil / – 零 (Census report PDF p24, para 1.20 \"Symbols\": \"The following symbols are used throughout the publication\")","notes":"Table 4.1, 2021 columns. Printed '–' = Nil (legend, PDF p24; para 1.21 on PDF p25: \"Nil figures are indicated by '-' throughout this report\"), so value 0."},{"id":"hh.census.salaries_property_tax_per_month.d2.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 2nd (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第二（2021年人口普查）","value":0,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第二                              –                    –                   –                      –                       –                       –","printed":"–"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第二                              –                    –                   –                      –                       –                       –","printed":"–"}},"symbol_meaning":"– Nil / – 零 (Census report PDF p24, para 1.20 \"Symbols\": \"The following symbols are used throughout the publication\")","notes":"Table 4.1, 2021 columns. Printed '–' = Nil (legend, PDF p24; para 1.21 on PDF p25: \"Nil figures are indicated by '-' throughout this report\"), so value 0."},{"id":"hh.census.salaries_property_tax_share.d2.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 2nd (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第二（2021年人口普查）","value":0,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第二                              –                    –                   –                      –                       –                       –","printed":"–"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第二                              –                    –                   –                      –                       –                       –","printed":"–"}},"symbol_meaning":"– Nil / – 零 (Census report PDF p24, para 1.20 \"Symbols\": \"The following symbols are used throughout the publication\")","notes":"Table 4.1, 2021 columns. Printed '–' = Nil (legend, PDF p24; para 1.21 on PDF p25: \"Nil figures are indicated by '-' throughout this report\"), so value 0."},{"id":"hh.census.salaries_property_tax_per_month.d3.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 3rd (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第三（2021年人口普查）","value":10,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第三                              *                0.0%                    *                  0.0%                        *                   0.0%","printed":"*"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第三                              *                0.0%                    *                  0.0%                        *                   0.0%","printed":"*"}},"symbol_meaning":"* Less than $10 / * 少於10元 (Census report PDF p24, para 1.20 \"Symbols\": \"The following symbols are used throughout the publication\")","notes":"Table 4.1, 2021 columns. Printed '*' = less than $10 (legend, PDF p24). value 10 is the upper bound (\"less than\"), not an amount: show it as \"under HK$10\". Denominator = all households in the decile (incl. non-taxpaying)."},{"id":"hh.census.salaries_property_tax_share.d3.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 3rd (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第三（2021年人口普查）","value":0,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第三                              *                0.0%                    *                  0.0%                        *                   0.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第三                              *                0.0%                    *                  0.0%                        *                   0.0%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.d4.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 4th (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第四（2021年人口普查）","value":40,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第四                             20                0.1%                   30                  0.2%                       40                   0.2%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第四                             20                0.1%                   30                  0.2%                       40                   0.2%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.d4.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 4th (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第四（2021年人口普查）","value":0.2,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第四                             20                0.1%                   30                  0.2%                       40                   0.2%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第四                             20                0.1%                   30                  0.2%                       40                   0.2%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.d5.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 5th (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第五（2021年人口普查）","value":90,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第五                             50                0.3%                  100                  0.4%                       90                   0.3%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第五                             50                0.3%                  100                  0.4%                       90                   0.3%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.d5.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 5th (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第五（2021年人口普查）","value":0.3,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第五                             50                0.3%                  100                  0.4%                       90                   0.3%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第五                             50                0.3%                  100                  0.4%                       90                   0.3%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.d6.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 6th (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第六（2021年人口普查）","value":240,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第六                            120                0.7%                  250                  1.1%                     240                    1.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第六                            120                0.7%                  250                  1.1%                     240                    1.0%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.d6.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 6th (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第六（2021年人口普查）","value":1,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第六                            120                0.7%                  250                  1.1%                     240                    1.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第六                            120                0.7%                  250                  1.1%                     240                    1.0%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.d7.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 7th (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第七（2021年人口普查）","value":510,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第七                            330                2.0%                  460                  2.1%                     510                    2.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第七                            330                2.0%                  460                  2.1%                     510                    2.0%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.d7.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 7th (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第七（2021年人口普查）","value":2,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第七                            330                2.0%                  460                  2.1%                     510                    2.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第七                            330                2.0%                  460                  2.1%                     510                    2.0%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.d8.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 8th (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第八（2021年人口普查）","value":1280,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第八                            810                4.9%                 1,080                 4.9%                   1,280                    5.2%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第八                            810                4.9%                 1,080                 4.9%                   1,280                    5.2%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.d8.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 8th (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第八（2021年人口普查）","value":5.2,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第八                            810                4.9%                 1,080                 4.9%                   1,280                    5.2%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第八                            810                4.9%                 1,080                 4.9%                   1,280                    5.2%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.d9.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 9th (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第九（2021年人口普查）","value":3400,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第九                          2,420               14.6%                 2,960               13.4%                    3,400                  13.7%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第九                          2,420               14.6%                 2,960               13.4%                    3,400                  13.7%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.d9.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 9th (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第九（2021年人口普查）","value":13.7,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第九                          2,420               14.6%                 2,960               13.4%                    3,400                  13.7%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第九                          2,420               14.6%                 2,960               13.4%                    3,400                  13.7%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.d10.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile 10th (highest) (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 第十（最高）（2021年人口普查）","value":19290,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第十（最高）                     12,780               77.3%               17,310                78.0%                   19,290                  77.6%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第十（最高）                     12,780               77.3%               17,310                78.0%                   19,290                  77.6%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.d10.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile 10th (highest) (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 第十（最高）（2021年人口普查）","value":77.6,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第十（最高）                     12,780               77.3%               17,310                78.0%                   19,290                  77.6%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"第十（最高）                     12,780               77.3%               17,310                78.0%                   19,290                  77.6%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.salaries_property_tax_per_month.overall.2021.stat","label_en":"Average salaries tax + property tax paid per household per month, decile Overall (2021 Census)","label_zh":"平均每月繳付薪俸稅及物業稅 合計（2021年人口普查）","value":2480,"unit":"HKD","fy":"2021","basis":"statistic","measure":"tax_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"合計                          1,650              100.0%                 2,220              100.0%                    2,480                 100.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"合計                          1,650              100.0%                 2,220              100.0%                    2,480                 100.0%"}},"notes":"Table 4.1, 2021. Denominator = all households in the decile (incl. non-taxpaying). Deciles 1–2 printed '–' (nil), decile 3 '*' (less than $10); those cells are recorded with symbol_meaning."},{"id":"hh.census.salaries_property_tax_share.overall.2021.stat","label_en":"Share of all salaries tax + property tax paid by households, decile Overall (2021 Census)","label_zh":"佔所有住戶每月繳付薪俸稅及物業稅總額的比重 合計（2021年人口普查）","value":100,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"合計                          1,650              100.0%                 2,220              100.0%                    2,480                 100.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":87,"printed_page":"75","quote":"合計                          1,650              100.0%                 2,220              100.0%                    2,480                 100.0%"}},"notes":"Table 4.1, 2021."},{"id":"hh.census.symbol_less_than_pct.2021.stat","label_en":"Census 2021 report legend: '0.0' means less than 0.05%","label_zh":"2021年人口普查報告代號：「0.0」表示少於0.05%","value":0.05,"unit":"percent","fy":"2021","basis":"statistic","measure":"symbol_legend","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":24,"printed_page":"12","quote":"0.0       Less than 0.05%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":24,"printed_page":"12","quote":"0.0   少 於 0.05%"}},"notes":"Para 1.20 \"Symbols\" (bilingual page). Used for the 3rd decile's 0.0% share of salaries tax and property tax in Table 4.1."},{"id":"hh.census.symbol_less_than_hkd.2021.stat","label_en":"Census 2021 report legend: '*' means less than $10","label_zh":"2021年人口普查報告代號：「*」表示少於10元","value":10,"unit":"HKD","fy":"2021","basis":"statistic","measure":"symbol_legend","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":24,"printed_page":"12","quote":"*       Less than $10"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":24,"printed_page":"12","quote":"*   少 於 10 元"}},"notes":"Para 1.20 \"Symbols\" (bilingual page). Also listed there: '–' Nil, '..' Not applicable, 'N.A.' Not available, '0.0' Less than 0.05%."},{"id":"hh.census.rates_rent_per_month.d1.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 1st (lowest) (2021 Census)","label_zh":"平均每月繳付差餉及地租 第一（最低）（2021年人口普查）","value":600,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第一（最低）                         220                 5.1%                   540                  8.1%                     600                    8.4%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第一（最低）                         220                 5.1%                   540                  8.1%                     600                    8.4%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d1.2021.stat","label_en":"Share of all rates + Government rent paid, decile 1st (lowest) (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第一（最低）（2021年人口普查）","value":8.4,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第一（最低）                         220                 5.1%                   540                  8.1%                     600                    8.4%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第一（最低）                         220                 5.1%                   540                  8.1%                     600                    8.4%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d2.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 2nd (2021 Census)","label_zh":"平均每月繳付差餉及地租 第二（2021年人口普查）","value":470,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第二                             220                 5.1%                   420                  6.3%                     470                    6.5%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第二                             220                 5.1%                   420                  6.3%                     470                    6.5%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d2.2021.stat","label_en":"Share of all rates + Government rent paid, decile 2nd (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第二（2021年人口普查）","value":6.5,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第二                             220                 5.1%                   420                  6.3%                     470                    6.5%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第二                             220                 5.1%                   420                  6.3%                     470                    6.5%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d3.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 3rd (2021 Census)","label_zh":"平均每月繳付差餉及地租 第三（2021年人口普查）","value":480,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第三                             250                 5.8%                   430                  6.5%                     480                    6.7%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第三                             250                 5.8%                   430                  6.5%                     480                    6.7%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d3.2021.stat","label_en":"Share of all rates + Government rent paid, decile 3rd (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第三（2021年人口普查）","value":6.7,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第三                             250                 5.8%                   430                  6.5%                     480                    6.7%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第三                             250                 5.8%                   430                  6.5%                     480                    6.7%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d4.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 4th (2021 Census)","label_zh":"平均每月繳付差餉及地租 第四（2021年人口普查）","value":530,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第四                             280                 6.6%                   470                  7.0%                     530                    7.4%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第四                             280                 6.6%                   470                  7.0%                     530                    7.4%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d4.2021.stat","label_en":"Share of all rates + Government rent paid, decile 4th (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第四（2021年人口普查）","value":7.4,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第四                             280                 6.6%                   470                  7.0%                     530                    7.4%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第四                             280                 6.6%                   470                  7.0%                     530                    7.4%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d5.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 5th (2021 Census)","label_zh":"平均每月繳付差餉及地租 第五（2021年人口普查）","value":560,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第五                             310                 7.3%                   540                  8.1%                     560                    7.8%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第五                             310                 7.3%                   540                  8.1%                     560                    7.8%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d5.2021.stat","label_en":"Share of all rates + Government rent paid, decile 5th (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第五（2021年人口普查）","value":7.8,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第五                             310                 7.3%                   540                  8.1%                     560                    7.8%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第五                             310                 7.3%                   540                  8.1%                     560                    7.8%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d6.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 6th (2021 Census)","label_zh":"平均每月繳付差餉及地租 第六（2021年人口普查）","value":610,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第六                             340                 8.1%                   590                  8.9%                     610                    8.5%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第六                             340                 8.1%                   590                  8.9%                     610                    8.5%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d6.2021.stat","label_en":"Share of all rates + Government rent paid, decile 6th (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第六（2021年人口普查）","value":8.5,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第六                             340                 8.1%                   590                  8.9%                     610                    8.5%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第六                             340                 8.1%                   590                  8.9%                     610                    8.5%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d7.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 7th (2021 Census)","label_zh":"平均每月繳付差餉及地租 第七（2021年人口普查）","value":670,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第七                             400                 9.2%                   640                  9.7%                     670                    9.2%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第七                             400                 9.2%                   640                  9.7%                     670                    9.2%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d7.2021.stat","label_en":"Share of all rates + Government rent paid, decile 7th (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第七（2021年人口普查）","value":9.2,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第七                             400                 9.2%                   640                  9.7%                     670                    9.2%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第七                             400                 9.2%                   640                  9.7%                     670                    9.2%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d8.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 8th (2021 Census)","label_zh":"平均每月繳付差餉及地租 第八（2021年人口普查）","value":760,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第八                             470                10.9%                   720                10.8%                      760                  10.6%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第八                             470                10.9%                   720                10.8%                      760                  10.6%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d8.2021.stat","label_en":"Share of all rates + Government rent paid, decile 8th (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第八（2021年人口普查）","value":10.6,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第八                             470                10.9%                   720                10.8%                      760                  10.6%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第八                             470                10.9%                   720                10.8%                      760                  10.6%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d9.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 9th (2021 Census)","label_zh":"平均每月繳付差餉及地租 第九（2021年人口普查）","value":940,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第九                             600                14.1%                   880                13.2%                      940                  13.1%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第九                             600                14.1%                   880                13.2%                      940                  13.1%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d9.2021.stat","label_en":"Share of all rates + Government rent paid, decile 9th (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第九（2021年人口普查）","value":13.1,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第九                             600                14.1%                   880                13.2%                      940                  13.1%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第九                             600                14.1%                   880                13.2%                      940                  13.1%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.d10.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile 10th (highest) (2021 Census)","label_zh":"平均每月繳付差餉及地租 第十（最高）（2021年人口普查）","value":1580,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第十（最高）                       1,190                27.8%                  1,430               21.4%                    1,580                  21.9%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第十（最高）                       1,190                27.8%                  1,430               21.4%                    1,580                  21.9%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.d10.2021.stat","label_en":"Share of all rates + Government rent paid, decile 10th (highest) (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 第十（最高）（2021年人口普查）","value":21.9,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第十（最高）                       1,190                27.8%                  1,430               21.4%                    1,580                  21.9%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"第十（最高）                       1,190                27.8%                  1,430               21.4%                    1,580                  21.9%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_per_month.overall.2021.stat","label_en":"Average rates + Government rent paid per household per month, decile Overall (2021 Census)","label_zh":"平均每月繳付差餉及地租 合計（2021年人口普查）","value":720,"unit":"HKD","fy":"2021","basis":"statistic","measure":"rates_per_household_monthly","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"合計                             430               100.0%                   670               100.0%                      720                 100.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"合計                             430               100.0%                   670               100.0%                      720                 100.0%"}},"notes":"Table 4.2, 2021."},{"id":"hh.census.rates_rent_share.overall.2021.stat","label_en":"Share of all rates + Government rent paid, decile Overall (2021 Census)","label_zh":"佔所有住戶每月繳付差餉及地租總額的比重 合計（2021年人口普查）","value":100,"unit":"percent","fy":"2021","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual)","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"合計                             430               100.0%                   670               100.0%                      720                 100.0%"},"zh":{"doc":"2021年人口普查 主題性報告：香港的住戶收入分布（中英對照）","url":"https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf","pdf_page":89,"printed_page":"77","quote":"合計                             430               100.0%                   670               100.0%                      720                 100.0%"}},"notes":"Table 4.2, 2021."},{"id":"tax.salaries.basic_allowance.ya2025-26.act","label_en":"Basic allowance (YA2025/26)","label_zh":"基本免稅額（2025/26課稅年度）","value":132000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                           132,000           145,000    13,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                             132,000        145,000   13,000         10"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.basic_allowance.ya2026-27.act","label_en":"Basic allowance (YA2026/27)","label_zh":"基本免稅額（2026/27課稅年度）","value":145000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                           132,000           145,000    13,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                             132,000        145,000   13,000         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.married_person_allowance.ya2025-26.act","label_en":"Married person's allowance (YA2025/26)","label_zh":"已婚人士免稅額（2025/26課稅年度）","value":264000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Married                                                         264,000           290,000    26,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"已婚人士                           264,000        290,000   26,000         10"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.married_person_allowance.ya2026-27.act","label_en":"Married person's allowance (YA2026/27)","label_zh":"已婚人士免稅額（2026/27課稅年度）","value":290000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Married                                                         264,000           290,000    26,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"已婚人士                           264,000        290,000   26,000         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.single_parent_allowance.ya2025-26.act","label_en":"Single parent allowance (YA2025/26)","label_zh":"單親免稅額（2025/26課稅年度）","value":132000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Single Parent                                                   132,000           145,000    13,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"單親                             132,000        145,000   13,000         10"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.single_parent_allowance.ya2026-27.act","label_en":"Single parent allowance (YA2026/27)","label_zh":"單親免稅額（2026/27課稅年度）","value":145000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Single Parent                                                   132,000           145,000    13,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"單親                             132,000        145,000   13,000         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.personal_disability_allowance.ya2025-26.act","label_en":"Personal disability allowance (YA2025/26)","label_zh":"傷殘人士免稅額（2025/26課稅年度）","value":75000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Disabled                                                          75,000           75,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"傷殘人士                               75,000      75,000       —          —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.personal_disability_allowance.ya2026-27.act","label_en":"Personal disability allowance (YA2026/27)","label_zh":"傷殘人士免稅額（2026/27課稅年度）","value":75000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Disabled                                                          75,000           75,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"傷殘人士                               75,000      75,000       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.child_allowance.ya2025-26.act","label_en":"Child allowance (each of 1st–9th child) (YA2025/26)","label_zh":"子女免稅額（第一至第九名子女，每名）（2025/26課稅年度）","value":130000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                    130,000           140,000    10,000          8"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                        130,000        140,000   10,000          8"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.child_allowance.ya2026-27.act","label_en":"Child allowance (each of 1st–9th child) (YA2026/27)","label_zh":"子女免稅額（第一至第九名子女，每名）（2026/27課稅年度）","value":140000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                    130,000           140,000    10,000          8"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                        130,000        140,000   10,000          8"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.additional_child_allowance_newborn.ya2025-26.act","label_en":"Additional child allowance for newborn (each child) (YA2025/26)","label_zh":"初生子女額外子女免稅額（每名）（2025/26課稅年度）","value":130000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Additional allowance                                     130,000           140,000    10,000          8"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"額外免稅額                     130,000        140,000   10,000          8"}},"notes":"YA2025/26: claimable only in the year of assessment in which the child is born (1 year). Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.additional_child_allowance_newborn.ya2026-27.act","label_en":"Additional child allowance for newborn (each child) (YA2026/27)","label_zh":"初生子女額外子女免稅額（每名）（2026/27課稅年度）","value":140000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Additional allowance                                     130,000           140,000    10,000          8"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"額外免稅額                     130,000        140,000   10,000          8"}},"notes":"From YA2026/27 claimable for each of the first two years of assessment following childbirth (children born on or after 1 April 2025), i.e. child allowance + additional = $280,000 in each of those years. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.additional_child_allowance_claim_years.ya2025-26.act","label_en":"Claim period for additional (newborn) child allowance – years of assessment (YA2025/26)","label_zh":"額外子女免稅額申索年期（課稅年度數目）（2025/26課稅年度）","value":1,"unit":"count","fy":"YA2025/26","basis":"actual","measure":"rule_parameter","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"(Claim period for additional allowance)                 (1 year of      (2 years of     (Claim period"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"（額外免稅額申索年期）             (1個 課 稅        (2個 課 稅       (申 索 年期延長"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.additional_child_allowance_claim_years.ya2026-27.act","label_en":"Claim period for additional (newborn) child allowance – years of assessment (YA2026/27)","label_zh":"額外子女免稅額申索年期（課稅年度數目）（2026/27課稅年度）","value":2,"unit":"count","fy":"YA2026/27","basis":"actual","measure":"rule_parameter","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"(Claim period for additional allowance)                 (1 year of      (2 years of     (Claim period"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"（額外免稅額申索年期）             (1個 課 稅        (2個 課 稅       (申 索 年期延長"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.dependent_parent_allowance_60plus.ya2025-26.act","label_en":"Dependent parent/grandparent allowance, aged 60+ (each) (YA2025/26)","label_zh":"供養父母／祖父母或外祖父母免稅額，年齡60歲或以上（每名）（2025/26課稅年度）","value":50000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                      50,000           55,000     5,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                            50,000      55,000    5,000         10"}},"notes":"Also applies to a parent/grandparent eligible to claim under the Government's Disability Allowance Scheme. Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.dependent_parent_allowance_60plus.ya2026-27.act","label_en":"Dependent parent/grandparent allowance, aged 60+ (each) (YA2026/27)","label_zh":"供養父母／祖父母或外祖父母免稅額，年齡60歲或以上（每名）（2026/27課稅年度）","value":55000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                      50,000           55,000     5,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                            50,000      55,000    5,000         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.dependent_parent_additional_60plus.ya2025-26.act","label_en":"Additional dependent parent/grandparent allowance, aged 60+, living with taxpayer all year (each) (YA2025/26)","label_zh":"與納稅人全年同住的60歲或以上父母／祖父母額外免稅額（每名）（2025/26課稅年度）","value":50000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Additional allowance                                       50,000           55,000     5,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"額外免稅額                         50,000      55,000    5,000         10"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.dependent_parent_additional_60plus.ya2026-27.act","label_en":"Additional dependent parent/grandparent allowance, aged 60+, living with taxpayer all year (each) (YA2026/27)","label_zh":"與納稅人全年同住的60歲或以上父母／祖父母額外免稅額（每名）（2026/27課稅年度）","value":55000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Additional allowance                                       50,000           55,000     5,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"額外免稅額                         50,000      55,000    5,000         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.dependent_parent_allowance_55to59.ya2025-26.act","label_en":"Dependent parent/grandparent allowance, aged 55–59 (each) (YA2025/26)","label_zh":"供養父母／祖父母或外祖父母免稅額，年齡55至59歲（每名）（2025/26課稅年度）","value":25000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                      25,000           27,500     2,500         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                            25,000      27,500    2,500         10"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.dependent_parent_allowance_55to59.ya2026-27.act","label_en":"Dependent parent/grandparent allowance, aged 55–59 (each) (YA2026/27)","label_zh":"供養父母／祖父母或外祖父母免稅額，年齡55至59歲（每名）（2026/27課稅年度）","value":27500,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Basic                                                      25,000           27,500     2,500         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"基本                            25,000      27,500    2,500         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.dependent_parent_additional_55to59.ya2025-26.act","label_en":"Additional dependent parent/grandparent allowance, aged 55–59, living with taxpayer all year (each) (YA2025/26)","label_zh":"與納稅人全年同住的55至59歲父母／祖父母額外免稅額（每名）（2025/26課稅年度）","value":25000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Additional allowance                                       25,000           27,500     2,500         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"額外免稅額                         25,000      27,500    2,500         10"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.dependent_parent_additional_55to59.ya2026-27.act","label_en":"Additional dependent parent/grandparent allowance, aged 55–59, living with taxpayer all year (each) (YA2026/27)","label_zh":"與納稅人全年同住的55至59歲父母／祖父母額外免稅額（每名）（2026/27課稅年度）","value":27500,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Additional allowance                                       25,000           27,500     2,500         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"額外免稅額                         25,000      27,500    2,500         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.dependent_sibling_allowance.ya2025-26.act","label_en":"Dependent brother/sister allowance (each) (YA2025/26)","label_zh":"供養兄弟／姊妹免稅額（每名）（2025/26課稅年度）","value":37500,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Dependent Brother/Sister                                          37,500           37,500       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"供養兄弟／姊妹                            37,500      37,500       —          —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.dependent_sibling_allowance.ya2026-27.act","label_en":"Dependent brother/sister allowance (each) (YA2026/27)","label_zh":"供養兄弟／姊妹免稅額（每名）（2026/27課稅年度）","value":37500,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Dependent Brother/Sister                                          37,500           37,500       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"供養兄弟／姊妹                            37,500      37,500       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.disabled_dependant_allowance.ya2025-26.act","label_en":"Disabled dependant allowance (each) (YA2025/26)","label_zh":"傷殘受養人免稅額（每名）（2025/26課稅年度）","value":75000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Disabled Dependant                                                75,000           75,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"傷殘受養人                              75,000      75,000       —          —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.disabled_dependant_allowance.ya2026-27.act","label_en":"Disabled dependant allowance (each) (YA2026/27)","label_zh":"傷殘受養人免稅額（每名）（2026/27課稅年度）","value":75000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Disabled Dependant                                                75,000           75,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"傷殘受養人                              75,000      75,000       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.self_education_cap.ya2025-26.act","label_en":"Self-education expenses – deduction ceiling (YA2025/26)","label_zh":"個人進修開支扣除上限（2025/26課稅年度）","value":100000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Self-Education Expenses                                         100,000           100,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"個人進修開支                         100,000        100,000       —          —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.self_education_cap.ya2026-27.act","label_en":"Self-education expenses – deduction ceiling (YA2026/27)","label_zh":"個人進修開支扣除上限（2026/27課稅年度）","value":100000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Self-Education Expenses                                         100,000           100,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"個人進修開支                         100,000        100,000       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.home_loan_interest_cap.ya2025-26.act","label_en":"Home loan interest – basic deduction ceiling (YA2025/26)","label_zh":"居所貸款利息基本扣除上限（2025/26課稅年度）","value":100000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Home Loan Interest: Basic                                       100,000           100,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"居所貸款利息：基本                      100,000        100,000       —          —"}},"notes":"Up to 20 years of assessment. Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.home_loan_interest_cap.ya2026-27.act","label_en":"Home loan interest – basic deduction ceiling (YA2026/27)","label_zh":"居所貸款利息基本扣除上限（2026/27課稅年度）","value":100000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Home Loan Interest: Basic                                       100,000           100,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"居所貸款利息：基本                      100,000        100,000       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.home_loan_interest_additional_cap.ya2025-26.act","label_en":"Home loan interest – additional deduction ceiling (taxpayer residing with child) (YA2025/26)","label_zh":"居所貸款利息額外扣除上限（與子女同住）（2025/26課稅年度）","value":20000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":": Additional                                   20,000           20,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"：額外                    20,000      20,000       —          —"}},"notes":"Raises the ceiling from $100,000 to $120,000 for taxpayers residing with their child (from YA2024/25; GovHK Deductions page). Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.home_loan_interest_additional_cap.ya2026-27.act","label_en":"Home loan interest – additional deduction ceiling (taxpayer residing with child) (YA2026/27)","label_zh":"居所貸款利息額外扣除上限（與子女同住）（2026/27課稅年度）","value":20000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":": Additional                                   20,000           20,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"：額外                    20,000      20,000       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.home_loan_interest_years.ya2025-26.act","label_en":"Home loan interest – maximum number of years of deduction (YA2025/26)","label_zh":"居所貸款利息扣除年期（課稅年度數目）（2025/26課稅年度）","value":20,"unit":"count","fy":"YA2025/26","basis":"actual","measure":"rule_parameter","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"(Number of years of deduction)                               (20 years of     (20 years of"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"（扣除年期）                       (20個 課 稅       (20個 課 稅"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.home_loan_interest_years.ya2026-27.act","label_en":"Home loan interest – maximum number of years of deduction (YA2026/27)","label_zh":"居所貸款利息扣除年期（課稅年度數目）（2026/27課稅年度）","value":20,"unit":"count","fy":"YA2026/27","basis":"actual","measure":"rule_parameter","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"(Number of years of deduction)                               (20 years of     (20 years of"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"（扣除年期）                       (20個 課 稅       (20個 課 稅"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.charitable_donations_cap_pct.ya2025-26.act","label_en":"Approved charitable donations – ceiling as % of income (YA2025/26)","label_zh":"認可慈善捐款扣除上限（佔入息百分比）（2025/26課稅年度）","value":35,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Approved Charitable Donations                            35% of income      35% of income       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"認可慈善捐款                      收 入 的 35%       收 入 的 35%       —          —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.charitable_donations_cap_pct.ya2026-27.act","label_en":"Approved charitable donations – ceiling as % of income (YA2026/27)","label_zh":"認可慈善捐款扣除上限（佔入息百分比）（2026/27課稅年度）","value":35,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Approved Charitable Donations                            35% of income      35% of income       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"認可慈善捐款                      收 入 的 35%       收 入 的 35%       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.elderly_residential_care_cap.ya2025-26.act","label_en":"Elderly residential care expenses – deduction ceiling (YA2025/26)","label_zh":"長者住宿照顧開支扣除上限（2025/26課稅年度）","value":100000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Elderly Residential Care Expenses                               100,000           110,000    10,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"長者住宿照顧開支                       100,000        110,000   10,000         10"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.elderly_residential_care_cap.ya2026-27.act","label_en":"Elderly residential care expenses – deduction ceiling (YA2026/27)","label_zh":"長者住宿照顧開支扣除上限（2026/27課稅年度）","value":110000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Elderly Residential Care Expenses                               100,000           110,000    10,000         10"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"長者住宿照顧開支                       100,000        110,000   10,000         10"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.mpf_mandatory_contributions_cap.ya2025-26.act","label_en":"Mandatory contributions to MPF / recognised retirement schemes – deduction ceiling (YA2025/26)","label_zh":"向認可退休計劃支付的強制性供款扣除上限（2025/26課稅年度）","value":18000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Contributions to Recognised Retirement Schemes                    18,000           18,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"向認可退休計劃支付的供款                       18,000      18,000       —          —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.mpf_mandatory_contributions_cap.ya2026-27.act","label_en":"Mandatory contributions to MPF / recognised retirement schemes – deduction ceiling (YA2026/27)","label_zh":"向認可退休計劃支付的強制性供款扣除上限（2026/27課稅年度）","value":18000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":107,"printed_page":"Supplement (2)","quote":"Contributions to Recognised Retirement Schemes                    18,000           18,000       —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":83,"printed_page":"補編 (2)","quote":"向認可退休計劃支付的供款                       18,000      18,000       —          —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.vhis_premiums_cap.ya2025-26.act","label_en":"Qualifying VHIS policy premiums – deduction ceiling per insured person (YA2025/26)","label_zh":"合資格自願醫保計劃保單保費扣除上限（每名受保人）（2025/26課稅年度）","value":8000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Qualifying Voluntary Health Insurance Scheme               $8,000 per       $8,000 per"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"8,000          8,000"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.vhis_premiums_cap.ya2026-27.act","label_en":"Qualifying VHIS policy premiums – deduction ceiling per insured person (YA2026/27)","label_zh":"合資格自願醫保計劃保單保費扣除上限（每名受保人）（2026/27課稅年度）","value":8000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Qualifying Voluntary Health Insurance Scheme               $8,000 per       $8,000 per"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"8,000          8,000"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.annuity_tvc_cap.ya2025-26.act","label_en":"Qualifying annuity premiums + tax-deductible MPF voluntary contributions – combined ceiling (YA2025/26)","label_zh":"合資格年金保費及可扣稅強積金自願性供款扣除上限（2025/26課稅年度）","value":60000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Annuity Premiums        and   MPF    Voluntary                60,000           60,000"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"年金保費及強積金自願性供款         60,000     60,000     —         —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.annuity_tvc_cap.ya2026-27.act","label_en":"Qualifying annuity premiums + tax-deductible MPF voluntary contributions – combined ceiling (YA2026/27)","label_zh":"合資格年金保費及可扣稅強積金自願性供款扣除上限（2026/27課稅年度）","value":60000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Annuity Premiums        and   MPF    Voluntary                60,000           60,000"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"年金保費及強積金自願性供款         60,000     60,000     —         —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.domestic_rent_cap.ya2025-26.act","label_en":"Domestic rents – basic deduction ceiling (YA2025/26)","label_zh":"住宅租金基本扣除上限（2025/26課稅年度）","value":100000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Domestic Rents: Basic                                        100,000          100,000    —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"住宅租金：基本           100,000        100,000    —         —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.domestic_rent_cap.ya2026-27.act","label_en":"Domestic rents – basic deduction ceiling (YA2026/27)","label_zh":"住宅租金基本扣除上限（2026/27課稅年度）","value":100000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Domestic Rents: Basic                                        100,000          100,000    —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"住宅租金：基本           100,000        100,000    —         —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.domestic_rent_additional_cap.ya2025-26.act","label_en":"Domestic rents – additional deduction ceiling (taxpayer residing with child) (YA2025/26)","label_zh":"住宅租金額外扣除上限（與子女同住）（2025/26課稅年度）","value":20000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":": Additional                                   20,000           20,000    —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"：額外               20,000     20,000     —         —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.domestic_rent_additional_cap.ya2026-27.act","label_en":"Domestic rents – additional deduction ceiling (taxpayer residing with child) (YA2026/27)","label_zh":"住宅租金額外扣除上限（與子女同住）（2026/27課稅年度）","value":20000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":": Additional                                   20,000           20,000    —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"：額外               20,000     20,000     —         —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.assisted_reproductive_services_cap.ya2025-26.act","label_en":"Assisted reproductive service expenses – deduction ceiling (YA2025/26)","label_zh":"輔助生育服務開支扣除上限（2025/26課稅年度）","value":100000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Expenses on Assisted Reproductive Services                   100,000          100,000    —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"輔助生育服務開支          100,000        100,000    —         —"}},"notes":"Budget Speech Supplement 'Present' column = rules for YA2025/26 (also IRD PAM 61 column '2024/25 and 2025/26')."},{"id":"tax.salaries.assisted_reproductive_services_cap.ya2026-27.act","label_en":"Assisted reproductive service expenses – deduction ceiling (YA2026/27)","label_zh":"輔助生育服務開支扣除上限（2026/27課稅年度）","value":100000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_deduction_cap","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":108,"printed_page":"Supplement (3)","quote":"Expenses on Assisted Reproductive Services                   100,000          100,000    —           —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":84,"printed_page":"補編 (3)","quote":"輔助生育服務開支          100,000        100,000    —         —"}},"notes":"Budget Speech Supplement 'Proposed/New' column. Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.band1_width.ya2025-26.act","label_en":"Progressive band 1 width (net chargeable income) (YA2025/26)","label_zh":"累進稅階 1 應課稅入息實額（2025/26課稅年度）","value":50000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the First                                50,000      2%          1,000                          50,000       2%       1,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"最初的                      50,000   2%      1,000      50,000   2%   1,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band1_rate.ya2025-26.act","label_en":"Progressive band 1 marginal rate (YA2025/26)","label_zh":"累進稅階 1 稅率（2025/26課稅年度）","value":2,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the First                                50,000      2%          1,000                          50,000       2%       1,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"最初的                      50,000   2%      1,000      50,000   2%   1,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band2_width.ya2025-26.act","label_en":"Progressive band 2 width (net chargeable income) (YA2025/26)","label_zh":"累進稅階 2 應課稅入息實額（2025/26課稅年度）","value":50000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      6%          3,000                          50,000       6%       3,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000   6%      3,000      50,000   6%   3,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band2_rate.ya2025-26.act","label_en":"Progressive band 2 marginal rate (YA2025/26)","label_zh":"累進稅階 2 稅率（2025/26課稅年度）","value":6,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      6%          3,000                          50,000       6%       3,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000   6%      3,000      50,000   6%   3,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band3_width.ya2025-26.act","label_en":"Progressive band 3 width (net chargeable income) (YA2025/26)","label_zh":"累進稅階 3 應課稅入息實額（2025/26課稅年度）","value":50000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      10%         5,000                          50,000      10%       5,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 10%       5,000      50,000 10%    5,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band3_rate.ya2025-26.act","label_en":"Progressive band 3 marginal rate (YA2025/26)","label_zh":"累進稅階 3 稅率（2025/26課稅年度）","value":10,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      10%         5,000                          50,000      10%       5,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 10%       5,000      50,000 10%    5,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band4_width.ya2025-26.act","label_en":"Progressive band 4 width (net chargeable income) (YA2025/26)","label_zh":"累進稅階 4 應課稅入息實額（2025/26課稅年度）","value":50000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      14%         7,000                          50,000      14%       7,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 14%       7,000      50,000 14%    7,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band4_rate.ya2025-26.act","label_en":"Progressive band 4 marginal rate (YA2025/26)","label_zh":"累進稅階 4 稅率（2025/26課稅年度）","value":14,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      14%         7,000                          50,000      14%       7,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 14%       7,000      50,000 14%    7,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.remainder_rate.ya2025-26.act","label_en":"Progressive rate on remainder above $200,000 net chargeable income (YA2025/26)","label_zh":"餘額稅率（應課稅入息實額超過200,000元部分）（2025/26課稅年度）","value":17,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"Remainder                                               17%                                                    17%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"餘額                               17%                         17%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.standard_rate_tier1.ya2025-26.act","label_en":"Standard rate on first $5,000,000 of net income (YA2025/26)","label_zh":"兩級制標準稅率：首5,000,000元入息淨額（2025/26課稅年度）","value":15,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the first $5,000,000 of net income                   -                                                    15%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"首 $5,000,000 的入息淨額                -                         15%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27. Two-tiered standard rates effective from YA2024/25."},{"id":"tax.salaries.standard_rate_threshold.ya2025-26.act","label_en":"Two-tiered standard rate threshold (net income) (YA2025/26)","label_zh":"兩級制標準稅率門檻（入息淨額）（2025/26課稅年度）","value":5000000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the first $5,000,000 of net income                   -                                                    15%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"首 $5,000,000 的入息淨額                -                         15%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.standard_rate_tier2.ya2025-26.act","label_en":"Standard rate on net income above $5,000,000 (YA2025/26)","label_zh":"兩級制標準稅率：餘額（2025/26課稅年度）","value":16,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"Remainder                                               -                                                    16%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"餘額                                -                         16%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band1_width.ya2026-27.act","label_en":"Progressive band 1 width (net chargeable income) (YA2026/27)","label_zh":"累進稅階 1 應課稅入息實額（2026/27課稅年度）","value":50000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the First                                50,000      2%          1,000                          50,000       2%       1,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"最初的                      50,000   2%      1,000      50,000   2%   1,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band1_rate.ya2026-27.act","label_en":"Progressive band 1 marginal rate (YA2026/27)","label_zh":"累進稅階 1 稅率（2026/27課稅年度）","value":2,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the First                                50,000      2%          1,000                          50,000       2%       1,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"最初的                      50,000   2%      1,000      50,000   2%   1,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band2_width.ya2026-27.act","label_en":"Progressive band 2 width (net chargeable income) (YA2026/27)","label_zh":"累進稅階 2 應課稅入息實額（2026/27課稅年度）","value":50000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      6%          3,000                          50,000       6%       3,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000   6%      3,000      50,000   6%   3,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band2_rate.ya2026-27.act","label_en":"Progressive band 2 marginal rate (YA2026/27)","label_zh":"累進稅階 2 稅率（2026/27課稅年度）","value":6,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      6%          3,000                          50,000       6%       3,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000   6%      3,000      50,000   6%   3,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band3_width.ya2026-27.act","label_en":"Progressive band 3 width (net chargeable income) (YA2026/27)","label_zh":"累進稅階 3 應課稅入息實額（2026/27課稅年度）","value":50000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      10%         5,000                          50,000      10%       5,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 10%       5,000      50,000 10%    5,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band3_rate.ya2026-27.act","label_en":"Progressive band 3 marginal rate (YA2026/27)","label_zh":"累進稅階 3 稅率（2026/27課稅年度）","value":10,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      10%         5,000                          50,000      10%       5,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 10%       5,000      50,000 10%    5,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band4_width.ya2026-27.act","label_en":"Progressive band 4 width (net chargeable income) (YA2026/27)","label_zh":"累進稅階 4 應課稅入息實額（2026/27課稅年度）","value":50000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_band","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      14%         7,000                          50,000      14%       7,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 14%       7,000      50,000 14%    7,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.band4_rate.ya2026-27.act","label_en":"Progressive band 4 marginal rate (YA2026/27)","label_zh":"累進稅階 4 稅率（2026/27課稅年度）","value":14,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the Next                                 50,000      14%         7,000                          50,000      14%       7,000"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"其次的                      50,000 14%       7,000      50,000 14%    7,000"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.remainder_rate.ya2026-27.act","label_en":"Progressive rate on remainder above $200,000 net chargeable income (YA2026/27)","label_zh":"餘額稅率（應課稅入息實額超過200,000元部分）（2026/27課稅年度）","value":17,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"Remainder                                               17%                                                    17%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"餘額                               17%                         17%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.standard_rate_tier1.ya2026-27.act","label_en":"Standard rate on first $5,000,000 of net income (YA2026/27)","label_zh":"兩級制標準稅率：首5,000,000元入息淨額（2026/27課稅年度）","value":15,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the first $5,000,000 of net income                   -                                                    15%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"首 $5,000,000 的入息淨額                -                         15%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27. Two-tiered standard rates effective from YA2024/25."},{"id":"tax.salaries.standard_rate_threshold.ya2026-27.act","label_en":"Two-tiered standard rate threshold (net income) (YA2026/27)","label_zh":"兩級制標準稅率門檻（入息淨額）（2026/27課稅年度）","value":5000000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"On the first $5,000,000 of net income                   -                                                    15%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"首 $5,000,000 的入息淨額                -                         15%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.standard_rate_tier2.ya2026-27.act","label_en":"Standard rate on net income above $5,000,000 (YA2026/27)","label_zh":"兩級制標準稅率：餘額（2026/27課稅年度）","value":16,"unit":"percent","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_rate","src":{"en":{"doc":"IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026","url":"https://www.ird.gov.hk/eng/pdf/pam61e.pdf","pdf_page":1,"printed_page":"PAM 61(e)","quote":"Remainder                                               -                                                    16%"},"zh":{"doc":"税務局 PAM 61(c) 免税額、扣除及税率表（二零二六年八月）","url":"https://www.ird.gov.hk/chi/pdf/pam61c.pdf","pdf_page":1,"printed_page":"PAM 61(c)","quote":"餘額                                -                         16%"}},"notes":"IRD PAM 61 (Aug 2026), Section 3, column '2024/25 and onwards # (until superseded)' – applies to YA2025/26 and YA2026/27."},{"id":"tax.salaries.one_off_reduction_pct.ya2025-26.act","label_en":"One-off reduction of salaries tax / tax under personal assessment – % of tax (YA2025/26)","label_zh":"一次性寬減薪俸稅及個人入息課稅百分比（2025/26課稅年度）","value":100,"unit":"percent","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"the year of assessment 2025/26 by 100 per cent, subject to"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"（三） 寬減二零二五／二六課稅年度百分之一百的薪俸稅和"}},"notes":"Budget Speech para 279(c); HTML https://www.budget.gov.hk/2026/eng/budget55.html para 279(c). Applied to final tax for YA2025/26 (not provisional tax). Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'. Also IRD PAM 61 row '2025/26 100% 3,000'."},{"id":"tax.salaries.one_off_reduction_cap.ya2025-26.act","label_en":"One-off reduction – ceiling per case (YA2025/26)","label_zh":"一次性寬減上限（每宗個案）（2025/26課稅年度）","value":3000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"a ceiling of $3,000. The reduction will be reflected in the"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"個人入息課稅，上限為三千元，全港約二百一十二萬名"}},"notes":"Budget Speech para 279(c) (HTML budget55.html para 279(c)). Cap is per individual taxpayer; for married couples under joint assessment / joint personal assessment, $3,000 per couple in total (IRD 2026-27 Budget – Tax Measures page)."},{"id":"tax.salaries.one_off_reduction_cap_html.ya2025-26.act","label_en":"One-off reduction – ceiling per case (YA2025/26), IRD implementation page","label_zh":"一次性寬減上限（2025/26課稅年度）– 税務局網頁","value":3000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_reduction","src":{"en":{"doc":"IRD: 2026-27 Budget – Tax Measures","url":"https://www.ird.gov.hk/eng/tax/budget.htm","pdf_page":null,"printed_page":"Reducing profits tax, salaries tax and tax under personal assessment for the year of assessment 2025/26","quote":"For salaries tax, the ceiling is applied to each individual taxpayer; but for married couples jointly assessed, the ceiling is applied to each married couple (i.e. capped at $3,000 in total)."},"zh":{"doc":"税務局：2026-27年度財政預算案税務措施","url":"https://www.ird.gov.hk/chi/tax/budget.htm","pdf_page":null,"printed_page":"寬減2025/26課税年度利得税、薪俸税及個人入息課税的税款","quote":"如果已婚人士與配偶是合併評税，寬減上限是二人合共3,000元。"}},"notes":"Confirms cap application rules after enactment (gazetted 22 May 2026)."},{"id":"tax.salaries.one_off_reduction_cap_html_speech.ya2025-26.act","label_en":"One-off reduction ceiling – Budget Speech HTML para 279(c)","label_zh":"一次性寬減上限 – 預算案演辭網頁版第279(三)段","value":3000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Budget Speech (HTML): Supporting People and Enterprises","url":"https://www.budget.gov.hk/2026/eng/budget55.html","pdf_page":null,"printed_page":"Supporting People and Enterprises – para 279(c)","quote":"reduce salaries tax and tax under personal assessment for the year of assessment 2025/26 by 100 per cent, subject to a ceiling of $3,000."},"zh":{"doc":"2026-27年度財政預算案 – 預算案演辭（網頁版）：支援市民和企業","url":"https://www.budget.gov.hk/2026/chi/budget55.html","pdf_page":null,"printed_page":"支援市民和企業 – 第279段（三）","quote":"寬減二零二五／二六課稅年度百分之一百的薪俸稅和個人入息課稅，上限為三千元"}}},{"id":"tax.salaries.one_off_reduction_beneficiaries.ya2025-26.est","label_en":"Taxpayers benefiting from YA2025/26 one-off reduction (estimate)","label_zh":"受惠於2025/26課稅年度一次性寬減的納稅人（估計）","value":2120000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"measure will benefit about 2.12 million taxpayers and"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"個人入息課稅，上限為三千元，全港約二百一十二萬名"}},"notes":"Para 279(c). Supplement (4) table prints the total as '2 120 000'. Approximates the number of salaries-tax/PA taxpayers with tax payable for YA2025/26."},{"id":"tax.salaries.one_off_reduction_cost.ya2025-26.est","label_en":"Revenue forgone from YA2025/26 one-off salaries tax / PA reduction","label_zh":"2025/26課稅年度一次性寬減薪俸稅及個人入息課稅的收入損失","value":5.3,"unit":"HKD_billion","fy":"2025-26","basis":"estimate","measure":"revenue_forgone","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"reduce government revenue by about $5.3 billion;"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"的最終應繳稅款反映。政府收入將減少約五十三億元；"}},"notes":"Para 279(c)."},{"id":"tax.salaries.taxpayers_by_income.le200k.ya2025-26.est","label_en":"Taxpayers benefiting from reduction, assessable income $200,000 and below (YA2025/26)","label_zh":"受惠納稅人數目，應評稅入息 200,000 元或以下（2025/26課稅年度）","value":150000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$200,000 and below                 150 000                  $840               100%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"200,000 元或以下             150 000         840 元    100%"}},"notes":"Budget Supplement (4) table 'Effect of the proposed one-off reduction'."},{"id":"tax.salaries.avg_reduction_by_income.le200k.ya2025-26.est","label_en":"Average tax reduction, assessable income $200,000 and below (YA2025/26)","label_zh":"平均寬減稅款，應評稅入息 200,000 元或以下（2025/26課稅年度）","value":840,"unit":"HKD","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$200,000 and below                 150 000                  $840               100%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"200,000 元或以下             150 000         840 元    100%"}},"notes":"Average % of tax reduced in this band: 100% (same row)."},{"id":"tax.salaries.avg_pct_reduced_by_income.le200k.ya2025-26.est","label_en":"Average % of tax reduced, assessable income $200,000 and below (YA2025/26)","label_zh":"平均稅款寬減百分率，應評稅入息 200,000 元或以下（2025/26課稅年度）","value":100,"unit":"percent","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$200,000 and below                 150 000                  $840               100%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"200,000 元或以下             150 000         840 元    100%"}}},{"id":"tax.salaries.taxpayers_by_income.200k-300k.ya2025-26.est","label_en":"Taxpayers benefiting from reduction, assessable income $200,001 to $300,000 (YA2025/26)","label_zh":"受惠納稅人數目，應評稅入息 200,001 元至 300,000 元（2025/26課稅年度）","value":438000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$200,001 to $300,000               438 000                $2,260               59%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"200,001 元至 300,000 元     438 000       2,260 元     59%"}},"notes":"Budget Supplement (4) table 'Effect of the proposed one-off reduction'."},{"id":"tax.salaries.avg_reduction_by_income.200k-300k.ya2025-26.est","label_en":"Average tax reduction, assessable income $200,001 to $300,000 (YA2025/26)","label_zh":"平均寬減稅款，應評稅入息 200,001 元至 300,000 元（2025/26課稅年度）","value":2260,"unit":"HKD","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$200,001 to $300,000               438 000                $2,260               59%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"200,001 元至 300,000 元     438 000       2,260 元     59%"}},"notes":"Average % of tax reduced in this band: 59% (same row)."},{"id":"tax.salaries.avg_pct_reduced_by_income.200k-300k.ya2025-26.est","label_en":"Average % of tax reduced, assessable income $200,001 to $300,000 (YA2025/26)","label_zh":"平均稅款寬減百分率，應評稅入息 200,001 元至 300,000 元（2025/26課稅年度）","value":59,"unit":"percent","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$200,001 to $300,000               438 000                $2,260               59%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"200,001 元至 300,000 元     438 000       2,260 元     59%"}}},{"id":"tax.salaries.taxpayers_by_income.300k-400k.ya2025-26.est","label_en":"Taxpayers benefiting from reduction, assessable income $300,001 to $400,000 (YA2025/26)","label_zh":"受惠納稅人數目，應評稅入息 300,001 元至 400,000 元（2025/26課稅年度）","value":385000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$300,001 to $400,000               385 000                $2,530               29%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"300,001 元至 400,000 元     385 000       2,530 元     29%"}},"notes":"Budget Supplement (4) table 'Effect of the proposed one-off reduction'."},{"id":"tax.salaries.avg_reduction_by_income.300k-400k.ya2025-26.est","label_en":"Average tax reduction, assessable income $300,001 to $400,000 (YA2025/26)","label_zh":"平均寬減稅款，應評稅入息 300,001 元至 400,000 元（2025/26課稅年度）","value":2530,"unit":"HKD","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$300,001 to $400,000               385 000                $2,530               29%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"300,001 元至 400,000 元     385 000       2,530 元     29%"}},"notes":"Average % of tax reduced in this band: 29% (same row)."},{"id":"tax.salaries.avg_pct_reduced_by_income.300k-400k.ya2025-26.est","label_en":"Average % of tax reduced, assessable income $300,001 to $400,000 (YA2025/26)","label_zh":"平均稅款寬減百分率，應評稅入息 300,001 元至 400,000 元（2025/26課稅年度）","value":29,"unit":"percent","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$300,001 to $400,000               385 000                $2,530               29%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"300,001 元至 400,000 元     385 000       2,530 元     29%"}}},{"id":"tax.salaries.taxpayers_by_income.400k-600k.ya2025-26.est","label_en":"Taxpayers benefiting from reduction, assessable income $400,001 to $600,000 (YA2025/26)","label_zh":"受惠納稅人數目，應評稅入息 400,001 元至 600,000 元（2025/26課稅年度）","value":480000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$400,001 to $600,000               480 000                $2,720               14%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"400,001 元至 600,000 元     480 000       2,720 元     14%"}},"notes":"Budget Supplement (4) table 'Effect of the proposed one-off reduction'."},{"id":"tax.salaries.avg_reduction_by_income.400k-600k.ya2025-26.est","label_en":"Average tax reduction, assessable income $400,001 to $600,000 (YA2025/26)","label_zh":"平均寬減稅款，應評稅入息 400,001 元至 600,000 元（2025/26課稅年度）","value":2720,"unit":"HKD","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$400,001 to $600,000               480 000                $2,720               14%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"400,001 元至 600,000 元     480 000       2,720 元     14%"}},"notes":"Average % of tax reduced in this band: 14% (same row)."},{"id":"tax.salaries.avg_pct_reduced_by_income.400k-600k.ya2025-26.est","label_en":"Average % of tax reduced, assessable income $400,001 to $600,000 (YA2025/26)","label_zh":"平均稅款寬減百分率，應評稅入息 400,001 元至 600,000 元（2025/26課稅年度）","value":14,"unit":"percent","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$400,001 to $600,000               480 000                $2,720               14%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"400,001 元至 600,000 元     480 000       2,720 元     14%"}}},{"id":"tax.salaries.taxpayers_by_income.600k-900k.ya2025-26.est","label_en":"Taxpayers benefiting from reduction, assessable income $600,001 to $900,000 (YA2025/26)","label_zh":"受惠納稅人數目，應評稅入息 600,001 元至 900,000 元（2025/26課稅年度）","value":332000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$600,001 to $900,000               332 000                $2,830               7%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"600,001 元至 900,000 元     332 000       2,830 元      7%"}},"notes":"Budget Supplement (4) table 'Effect of the proposed one-off reduction'."},{"id":"tax.salaries.avg_reduction_by_income.600k-900k.ya2025-26.est","label_en":"Average tax reduction, assessable income $600,001 to $900,000 (YA2025/26)","label_zh":"平均寬減稅款，應評稅入息 600,001 元至 900,000 元（2025/26課稅年度）","value":2830,"unit":"HKD","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$600,001 to $900,000               332 000                $2,830               7%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"600,001 元至 900,000 元     332 000       2,830 元      7%"}},"notes":"Average % of tax reduced in this band: 7% (same row)."},{"id":"tax.salaries.avg_pct_reduced_by_income.600k-900k.ya2025-26.est","label_en":"Average % of tax reduced, assessable income $600,001 to $900,000 (YA2025/26)","label_zh":"平均稅款寬減百分率，應評稅入息 600,001 元至 900,000 元（2025/26課稅年度）","value":7,"unit":"percent","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"$600,001 to $900,000               332 000                $2,830               7%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"600,001 元至 900,000 元     332 000       2,830 元      7%"}}},{"id":"tax.salaries.taxpayers_by_income.gt900k.ya2025-26.est","label_en":"Taxpayers benefiting from reduction, assessable income Above $900,000 (YA2025/26)","label_zh":"受惠納稅人數目，應評稅入息 900,000 元以上（2025/26課稅年度）","value":335000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"Above $900,000                     335 000                $2,930               1%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"900,000 元以上              335 000       2,930 元      1%"}},"notes":"Budget Supplement (4) table 'Effect of the proposed one-off reduction'."},{"id":"tax.salaries.avg_reduction_by_income.gt900k.ya2025-26.est","label_en":"Average tax reduction, assessable income Above $900,000 (YA2025/26)","label_zh":"平均寬減稅款，應評稅入息 900,000 元以上（2025/26課稅年度）","value":2930,"unit":"HKD","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"Above $900,000                     335 000                $2,930               1%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"900,000 元以上              335 000       2,930 元      1%"}},"notes":"Average % of tax reduced in this band: 1% (same row)."},{"id":"tax.salaries.avg_pct_reduced_by_income.gt900k.ya2025-26.est","label_en":"Average % of tax reduced, assessable income Above $900,000 (YA2025/26)","label_zh":"平均稅款寬減百分率，應評稅入息 900,000 元以上（2025/26課稅年度）","value":1,"unit":"percent","fy":"YA2025/26","basis":"estimate","measure":"salaries_tax_reduction","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"Above $900,000                     335 000                $2,930               1%"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"900,000 元以上              335 000       2,930 元      1%"}}},{"id":"tax.salaries.taxpayers_by_income.total.ya2025-26.est","label_en":"Taxpayers benefiting from reduction, total (YA2025/26)","label_zh":"受惠納稅人總數（2025/26課稅年度）","value":2120000,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"taxpayers","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"Total                           2 120 000                   —                   —"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"總數                     2 120 000         —          —"}}},{"id":"tax.salaries.child_plus_additional_newborn.ya2026-27.act","label_en":"Child allowance + additional child allowance per child in each of first two years after birth (YA2026/27)","label_zh":"子女出生後首兩年每名子女可享的雙倍免稅額（2026/27課稅年度）","value":280000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_allowance","src":{"en":{"doc":"IRD: 2026-27 Budget – Tax Measures","url":"https://www.ird.gov.hk/eng/tax/budget.htm","pdf_page":null,"printed_page":"Extending the period of claiming additional child allowance for newborns from one year to two years","quote":"Starting from the year of assessment 2026/27, a taxpayer may claim twice the allowance (i.e. $280,000, based on the child allowance of $140,000 for the year of assessment 2026/27) for each child in the first two years following childbirth."},"zh":{"doc":"税務局：2026-27年度財政預算案税務措施","url":"https://www.ird.gov.hk/chi/tax/budget.htm","pdf_page":null,"printed_page":"延長申索初生子女額外免税額的時間","quote":"由2026/27課税年度起，在每名子女出生後首兩年，納税人可就該名子女享有雙倍免税額(即28萬元，以2026/27課税年度的子女免税額14萬元計算)。"}},"notes":"Applies to all children under age two at the end of the year of assessment (born on or after 1 April 2025). Enacted: per IRD '2026-27 Budget – Tax Measures' page, the legislation for these measures was passed by LegCo on 13 May 2026 and gazetted on 22 May 2026. Also listed in IRD PAM 61 (August 2026) under '2026/27 and onwards'."},{"id":"tax.salaries.child_allowance_2nd_plus_proposed.ya2026-27.proj","label_en":"PROPOSED child allowance for 2nd and subsequent children born on/after 16 Sep 2026 (2026 Policy Address; not yet enacted)","label_zh":"建議：2026年9月16日或之後出生的第二名及其後子女的子女免稅額（2026年施政報告；尚未立法）","value":160000,"unit":"HKD","fy":"YA2026/27","basis":"projection","measure":"salaries_tax_allowance","src":{"en":{"doc":"IRD: 2026 Policy Address – Tax-related Policy Measures (on Individuals)","url":"https://www.ird.gov.hk/eng/tax/policyaddress2026.htm","pdf_page":null,"printed_page":"Increase the amount of child allowance and additional child allowance for newborns for the second and subsequent children","quote":"the amount of child allowance would be increased from $140,000 to $160,000 for a taxpayer’s second and subsequent children born on or after 16 September 2026"},"zh":{"doc":"税務局：2026 年施政報告 - 與税務有關的政策措施 (個別人士)","url":"https://www.ird.gov.hk/chi/tax/policyaddress2026.htm","pdf_page":null,"printed_page":"2026 年施政報告 - 與税務有關的政策措施 (個別人士)","quote":"如納税人第二名及其後的子女在2026年9月16日或之後出生，有關子女的免税額將由14萬元提高至16萬元"}},"notes":"Proposal only (Policy Address 16 Sep 2026): 'will be implemented after completion of the legislative process'. The additional newborn allowance for these children would also rise to $160,000. Intended effective from YA2026/27. Do NOT apply in the calculator unless legislation passes; show as a note."},{"id":"tax.salaries.standard_rate_zone_income.single.ya2025-26.act","label_en":"Annual income at which salaries taxpayers approach the standard rate zone – single (YA2025/26)","label_zh":"臨近須按標準稅率繳稅的每年入息水平 – 單身（2025/26課稅年度）","value":2022000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"GovHK: Tax Rates of Salaries Tax & Personal Assessment (last revision May 2026)","url":"https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"Annual Income Levels at Which Salaries Tax Payers Approach the Standard Rate Zone (columns: 2026/27 | 2024/25 & 2025/26 | 2023/24 | 2020/21 to 2022/23)","quote":"Single 2,132,500 2,022,000 2,022,000 2,022,000"},"zh":{"doc":"香港政府一站通：薪俸税及個人入息課税税率","url":"https://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"每年入息臨近以下水平的人士須按標準税率繳税","quote":"2,132,500 2,022,000 2,022,000 2,022,000"}},"notes":"Column '2024/25 & 2025/26'. Excludes effect of deductions; children figures exclude the additional (newborn) child allowance. Above this income the 15% standard rate on net income caps the tax."},{"id":"tax.salaries.standard_rate_zone_income.married.ya2025-26.act","label_en":"Annual income at which salaries taxpayers approach the standard rate zone – married (YA2025/26)","label_zh":"臨近須按標準稅率繳稅的每年入息水平 – 已婚（2025/26課稅年度）","value":3144000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"GovHK: Tax Rates of Salaries Tax & Personal Assessment (last revision May 2026)","url":"https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"Annual Income Levels at Which Salaries Tax Payers Approach the Standard Rate Zone (columns: 2026/27 | 2024/25 & 2025/26 | 2023/24 | 2020/21 to 2022/23)","quote":"Married 3,365,000 3,144,000 3,144,000 3,144,000"},"zh":{"doc":"香港政府一站通：薪俸税及個人入息課税税率","url":"https://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"每年入息臨近以下水平的人士須按標準税率繳税","quote":"3,365,000 3,144,000 3,144,000 3,144,000"}},"notes":"Column '2024/25 & 2025/26'. Excludes effect of deductions; children figures exclude the additional (newborn) child allowance. Above this income the 15% standard rate on net income caps the tax."},{"id":"tax.salaries.standard_rate_zone_income.married_2children.ya2025-26.act","label_en":"Annual income at which salaries taxpayers approach the standard rate zone – married + 2children (YA2025/26)","label_zh":"臨近須按標準稅率繳稅的每年入息水平 – 已婚 + 2名子女（2025/26課稅年度）","value":5708000,"unit":"HKD","fy":"YA2025/26","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"GovHK: Tax Rates of Salaries Tax & Personal Assessment (last revision May 2026)","url":"https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"Annual Income Levels at Which Salaries Tax Payers Approach the Standard Rate Zone (columns: 2026/27 | 2024/25 & 2025/26 | 2023/24 | 2020/21 to 2022/23)","quote":"Married + 2 children ^ 6,490,000 5,708,000 5,354,000 5,184,000"},"zh":{"doc":"香港政府一站通：薪俸税及個人入息課税税率","url":"https://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"每年入息臨近以下水平的人士須按標準税率繳税","quote":"6,490,000 5,708,000 5,354,000 5,184,000"}},"notes":"Column '2024/25 & 2025/26'. Excludes effect of deductions; children figures exclude the additional (newborn) child allowance. Above this income the 15% standard rate on net income caps the tax."},{"id":"tax.salaries.standard_rate_zone_income.single.ya2026-27.act","label_en":"Annual income at which salaries taxpayers approach the standard rate zone – single (YA2026/27)","label_zh":"臨近須按標準稅率繳稅的每年入息水平 – 單身（2026/27課稅年度）","value":2132500,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"GovHK: Tax Rates of Salaries Tax & Personal Assessment (last revision May 2026)","url":"https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"Annual Income Levels at Which Salaries Tax Payers Approach the Standard Rate Zone (columns: 2026/27 | 2024/25 & 2025/26 | 2023/24 | 2020/21 to 2022/23)","quote":"Single 2,132,500 2,022,000 2,022,000 2,022,000"},"zh":{"doc":"香港政府一站通：薪俸税及個人入息課税税率","url":"https://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"每年入息臨近以下水平的人士須按標準税率繳税","quote":"2,132,500 2,022,000 2,022,000 2,022,000"}},"notes":"Column '2026/27'. Excludes effect of deductions; children figures exclude the additional (newborn) child allowance. Above this income the 15% standard rate on net income caps the tax."},{"id":"tax.salaries.standard_rate_zone_income.married.ya2026-27.act","label_en":"Annual income at which salaries taxpayers approach the standard rate zone – married (YA2026/27)","label_zh":"臨近須按標準稅率繳稅的每年入息水平 – 已婚（2026/27課稅年度）","value":3365000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"GovHK: Tax Rates of Salaries Tax & Personal Assessment (last revision May 2026)","url":"https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"Annual Income Levels at Which Salaries Tax Payers Approach the Standard Rate Zone (columns: 2026/27 | 2024/25 & 2025/26 | 2023/24 | 2020/21 to 2022/23)","quote":"Married 3,365,000 3,144,000 3,144,000 3,144,000"},"zh":{"doc":"香港政府一站通：薪俸税及個人入息課税税率","url":"https://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"每年入息臨近以下水平的人士須按標準税率繳税","quote":"3,365,000 3,144,000 3,144,000 3,144,000"}},"notes":"Column '2026/27'. Excludes effect of deductions; children figures exclude the additional (newborn) child allowance. Above this income the 15% standard rate on net income caps the tax."},{"id":"tax.salaries.standard_rate_zone_income.married_2children.ya2026-27.act","label_en":"Annual income at which salaries taxpayers approach the standard rate zone – married + 2children (YA2026/27)","label_zh":"臨近須按標準稅率繳稅的每年入息水平 – 已婚 + 2名子女（2026/27課稅年度）","value":6490000,"unit":"HKD","fy":"YA2026/27","basis":"actual","measure":"salaries_tax_threshold","src":{"en":{"doc":"GovHK: Tax Rates of Salaries Tax & Personal Assessment (last revision May 2026)","url":"https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"Annual Income Levels at Which Salaries Tax Payers Approach the Standard Rate Zone (columns: 2026/27 | 2024/25 & 2025/26 | 2023/24 | 2020/21 to 2022/23)","quote":"Married + 2 children ^ 6,490,000 5,708,000 5,354,000 5,184,000"},"zh":{"doc":"香港政府一站通：薪俸税及個人入息課税税率","url":"https://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm","pdf_page":null,"printed_page":"每年入息臨近以下水平的人士須按標準税率繳税","quote":"6,490,000 5,708,000 5,354,000 5,184,000"}},"notes":"Column '2026/27'. Excludes effect of deductions; children figures exclude the additional (newborn) child allowance. Above this income the 15% standard rate on net income caps the tax."},{"id":"tax.mpf.employee_contribution_rate.2026.act","label_en":"MPF mandatory employee contribution rate (of relevant income)","label_zh":"強積金僱員強制性供款率（有關入息的百分比）","value":5,"unit":"percent","fy":"2026","basis":"actual","measure":"rule_parameter","src":{"en":{"doc":"MPFA: Mandatory Contributions – Employees","url":"https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees","pdf_page":null,"printed_page":"How to calculate contributions?","quote":"Employees and employers are both required to make mandatory contributions of 5% of the employee’s relevant income into the employee’s MPF account, subject to the minimum and maximum relevant income levels."},"zh":{"doc":"積金局：強制性供款 – 僱員","url":"https://www.mpfa.org.hk/tc/mpf-system/mandatory-contributions/employees","pdf_page":null,"printed_page":"供款計算方法","quote":"的5%的供款，供款金額受最低及最高有關入息水平的限制。"}},"notes":"zh sentence: 僱員及僱主雙方須分別向強積金帳戶作出僱員有關入息的5%的供款 (the words 有關入息 are a glossary link, so the quote starts after it)."},{"id":"tax.mpf.min_relevant_income_monthly.2026.act","label_en":"MPF minimum relevant income level (monthly-paid employees) – employee contributes nothing below this","label_zh":"強積金最低有關入息水平（月薪僱員）","value":7100,"unit":"HKD","fy":"2026","basis":"actual","measure":"rule_parameter","src":{"en":{"doc":"MPFA: Mandatory Contributions – Employees","url":"https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees","pdf_page":null,"printed_page":"How to calculate contributions?","quote":"For monthly paid employees, the current minimum and maximum relevant income levels are $7,100 and $30,000 respectively."},"zh":{"doc":"積金局：強制性供款 – 僱員","url":"https://www.mpfa.org.hk/tc/mpf-system/mandatory-contributions/employees","pdf_page":null,"printed_page":"供款計算方法","quote":"就月薪僱員而言，現時最低及最高有關入息水平分別為$7,100及$30,000。"}}},{"id":"tax.mpf.max_relevant_income_monthly.2026.act","label_en":"MPF maximum relevant income level (monthly-paid employees)","label_zh":"強積金最高有關入息水平（月薪僱員）","value":30000,"unit":"HKD","fy":"2026","basis":"actual","measure":"rule_parameter","src":{"en":{"doc":"MPFA: Mandatory Contributions – Employees","url":"https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees","pdf_page":null,"printed_page":"How to calculate contributions?","quote":"For monthly paid employees, the current minimum and maximum relevant income levels are $7,100 and $30,000 respectively."},"zh":{"doc":"積金局：強制性供款 – 僱員","url":"https://www.mpfa.org.hk/tc/mpf-system/mandatory-contributions/employees","pdf_page":null,"printed_page":"供款計算方法","quote":"就月薪僱員而言，現時最低及最高有關入息水平分別為$7,100及$30,000。"}},"notes":"So the maximum employee mandatory contribution is $1,500/month = $18,000/year, matching the salaries-tax deduction ceiling."},{"id":"tax.ird.salaries_taxpayers.ya2023-24.stat","label_en":"Salaries taxpayers (YA2023/24)","label_zh":"薪俸稅納稅人總數（2023/24課稅年度）","value":1965135,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"taxpayers","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"Total number of taxpayers                                                       1,833,827                1,965,135"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"納稅人總數                              1,833,827   1,965,135"}},"notes":"Latest available (IRD Annual Report 2024-25, Figure 9; also Schedule 5 total). 'No. of Taxpayers' = persons with tax assessed BEFORE the one-off 100% reduction capped at $3,000, so some paid $0 after the reduction (e.g. all 156,017 in the $132,001–200,000 band)."},{"id":"tax.ird.salaries_taxpayers.ya2022-23.stat","label_en":"Salaries taxpayers (YA2022/23)","label_zh":"薪俸稅納稅人總數（2022/23課稅年度）","value":1833827,"unit":"count","fy":"YA2022/23","basis":"statistic","measure":"taxpayers","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"Total number of taxpayers                                                       1,833,827                1,965,135"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"納稅人總數                              1,833,827   1,965,135"}}},{"id":"tax.ird.standard_rate_taxpayers.ya2023-24.stat","label_en":"Salaries taxpayers charged at standard rate (YA2023/24)","label_zh":"按標準稅率繳稅人士（2023/24課稅年度）","value":26719,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"taxpayers","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"Standard rate taxpayers                                                            26,919                   26,719"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"按標準稅率繳稅人士                            26,919      26,719"}}},{"id":"tax.ird.standard_rate_taxpayers_pct.ya2023-24.stat","label_en":"Standard-rate taxpayers as % of all salaries taxpayers (YA2023/24)","label_zh":"按標準稅率繳稅人士佔納稅人總數比率（2023/24課稅年度）","value":1.4,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"taxpayer_share","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"Percentage                                                                           1.5%                    1.4%"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"比率                                     1.5%        1.4%"}}},{"id":"tax.ird.salaries_final_tax_total.ya2023-24.stat","label_en":"Total final salaries tax assessed (YA2023/24)","label_zh":"薪俸稅最後評稅總額（2023/24課稅年度）","value":88973,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_assessed","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"Total final tax assessed ($m)                                                      83,079                   88,973"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"最後評稅總額（百萬元）                          83,079      88,973"}},"notes":"After the one-off reduction. Schedule 5 total (HK$'000): 88,972,790."},{"id":"tax.ird.standard_rate_final_tax.ya2023-24.stat","label_en":"Final salaries tax contributed by standard-rate taxpayers (YA2023/24)","label_zh":"按標準稅率繳稅人士所佔的最後評稅額（2023/24課稅年度）","value":24742,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_assessed","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"Final tax contributed by standard rate taxpayers ($m)                              25,601                   24,742"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"按標準稅率繳稅人士所佔的最後評稅額（百萬元）               25,601      24,742"}}},{"id":"tax.ird.standard_rate_final_tax_pct.ya2023-24.stat","label_en":"Share of final salaries tax paid by standard-rate taxpayers (YA2023/24)","label_zh":"按標準稅率繳稅人士佔最後評稅總額比率（2023/24課稅年度）","value":27.8,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"tax_share","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"Percentage                                                                          30.8%                   27.8%"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":11,"printed_page":"9","quote":"比率                                    30.8%       27.8%"}},"notes":"i.e. ~1.4% of salaries taxpayers (26,719 people) paid 27.8% of salaries tax."},{"id":"tax.ird.salaries_tax_assessed.2024-25.act","label_en":"Salaries tax assessed during fiscal year 2024-25","label_zh":"2024-25年度評定的薪俸稅","value":94.4,"unit":"HKD_billion","fy":"2024-25","basis":"actual","measure":"salaries_tax_assessed","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":10,"printed_page":"8","quote":"2,900                                         2,877           100                                           94.4"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":10,"printed_page":"8","quote":"2,900                                      2,877    100                                       94.4"}},"notes":"IRD Annual Report Figure 7 (tax assessed in the fiscal year, mixing provisional and final tax of different years of assessment). Schedule 2: 94,404,076 ($'000)."},{"id":"tax.ird.salaries_tax_assessments.2024-25.act","label_en":"Number of salaries tax assessments made in 2024-25","label_zh":"2024-25年度薪俸稅評稅數目","value":2877000,"unit":"count","fy":"2024-25","basis":"actual","measure":"assessments","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":10,"printed_page":"8","quote":"2,900                                         2,877           100                                           94.4"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":10,"printed_page":"8","quote":"2,900                                      2,877    100                                       94.4"}},"notes":"Figure 7, printed in thousands ('000) as 2,877. Assessments ≠ taxpayers."},{"id":"tax.ird.salaries_not_taxable.ya2023-24.stat","label_en":"Individuals with salaries income but not required to pay salaries tax after deductions and allowances (YA2023/24)","label_zh":"有薪俸收入但在扣除及免稅額後無須繳納薪俸稅的人士（2023/24課稅年度）","value":908000,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"persons","src":{"en":{"doc":"Examination of Estimates of Expenditure 2026-27, Controlling Officer's Reply FSTB(Tsy)096 (Head 76 IRD)","url":"https://www.ird.gov.hk/eng/pdf/2026/fstb_096.pdf","pdf_page":4,"printed_page":"FSTB(Tsy)096 p4","quote":"2023/24                                 908 000                      337 000                       37.1%"},"zh":{"doc":"審核2026-27年度開支預算 管制人員的答覆 FSTB(Tsy)096（總目76 稅務局）","url":"https://www.ird.gov.hk/chi/pdf/2026/fstb_096.pdf","pdf_page":3,"printed_page":"FSTB(Tsy)096 第3頁","quote":"2023/24           908 000                 337 000                     37.1%"}},"notes":"Rounded to nearest thousand. Combined with 1,965,135 taxpayers this implies ~2.87 million individuals with salaries income assessed for YA2023/24, of whom ~68% had tax assessed (before the one-off reduction)."},{"id":"tax.ird.sched5.taxpayers.132001-200000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $132,001 - 200,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 132,001 - 200,000 元（2023/24課稅年度）","value":156017,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000           156,017       7.94          0       26,813,546      20,710,082    25,395      79,750       43,820          1,978         487,366        31,665        14,379        76,615       28,123       5,314,373               0         0.00              0"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000        156,017      7.94         0        26,813,546   20,710,082    25,395     79,750      43,820       1,978      487,366        31,665       14,379       76,615     28,123      5,314,373            0       0.00          0"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.132001-200000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $132,001 - 200,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 132,001 - 200,000 元（2023/24課稅年度）","value":7.94,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000           156,017       7.94          0       26,813,546      20,710,082    25,395      79,750       43,820          1,978         487,366        31,665        14,379        76,615       28,123       5,314,373               0         0.00              0"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000        156,017      7.94         0        26,813,546   20,710,082    25,395     79,750      43,820       1,978      487,366        31,665       14,379       76,615     28,123      5,314,373            0       0.00          0"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.132001-200000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $132,001 - 200,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 132,001 - 200,000 元（2023/24課稅年度）","value":0,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000           156,017       7.94          0       26,813,546      20,710,082    25,395      79,750       43,820          1,978         487,366        31,665        14,379        76,615       28,123       5,314,373               0         0.00              0"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000        156,017      7.94         0        26,813,546   20,710,082    25,395     79,750      43,820       1,978      487,366        31,665       14,379       76,615     28,123      5,314,373            0       0.00          0"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 0; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.132001-200000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $132,001 - 200,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 132,001 - 200,000 元（2023/24課稅年度）","value":0,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000           156,017       7.94          0       26,813,546      20,710,082    25,395      79,750       43,820          1,978         487,366        31,665        14,379        76,615       28,123       5,314,373               0         0.00              0"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000        156,017      7.94         0        26,813,546   20,710,082    25,395     79,750      43,820       1,978      487,366        31,665       14,379       76,615     28,123      5,314,373            0       0.00          0"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.132001-200000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $132,001 - 200,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 132,001 - 200,000 元（2023/24課稅年度）","value":0,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000           156,017       7.94          0       26,813,546      20,710,082    25,395      79,750       43,820          1,978         487,366        31,665        14,379        76,615       28,123       5,314,373               0         0.00              0"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"132,001 - 200,000        156,017      7.94         0        26,813,546   20,710,082    25,395     79,750      43,820       1,978      487,366        31,665       14,379       76,615     28,123      5,314,373            0       0.00          0"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.200001-300000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $200,001 - 300,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 200,001 - 300,000 元（2023/24課稅年度）","value":419305,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000           419,305      21.34        912      105,820,457      63,445,719   320,604     365,883      738,070         31,105        2,505,187      208,741       311,125       354,195      636,997      36,902,831      668,374            0.75       1,594"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000        419,305     21.34       912       105,820,457   63,445,719   320,604    365,883     738,070      31,105     2,505,187      208,741      311,125      354,195    636,997     36,902,831      668,374       0.75      1,594"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.200001-300000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $200,001 - 300,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 200,001 - 300,000 元（2023/24課稅年度）","value":21.34,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000           419,305      21.34        912      105,820,457      63,445,719   320,604     365,883      738,070         31,105        2,505,187      208,741       311,125       354,195      636,997      36,902,831      668,374            0.75       1,594"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000        419,305     21.34       912       105,820,457   63,445,719   320,604    365,883     738,070      31,105     2,505,187      208,741      311,125      354,195    636,997     36,902,831      668,374       0.75      1,594"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.200001-300000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $200,001 - 300,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 200,001 - 300,000 元（2023/24課稅年度）","value":668.374,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000           419,305      21.34        912      105,820,457      63,445,719   320,604     365,883      738,070         31,105        2,505,187      208,741       311,125       354,195      636,997      36,902,831      668,374            0.75       1,594"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000        419,305     21.34       912       105,820,457   63,445,719   320,604    365,883     738,070      31,105     2,505,187      208,741      311,125      354,195    636,997     36,902,831      668,374       0.75      1,594"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 668,374; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.200001-300000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $200,001 - 300,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 200,001 - 300,000 元（2023/24課稅年度）","value":0.75,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000           419,305      21.34        912      105,820,457      63,445,719   320,604     365,883      738,070         31,105        2,505,187      208,741       311,125       354,195      636,997      36,902,831      668,374            0.75       1,594"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000        419,305     21.34       912       105,820,457   63,445,719   320,604    365,883     738,070      31,105     2,505,187      208,741      311,125      354,195    636,997     36,902,831      668,374       0.75      1,594"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.200001-300000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $200,001 - 300,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 200,001 - 300,000 元（2023/24課稅年度）","value":1594,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000           419,305      21.34        912      105,820,457      63,445,719   320,604     365,883      738,070         31,105        2,505,187      208,741       311,125       354,195      636,997      36,902,831      668,374            0.75       1,594"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"200,001 - 300,000        419,305     21.34       912       105,820,457   63,445,719   320,604    365,883     738,070      31,105     2,505,187      208,741      311,125      354,195    636,997     36,902,831      668,374       0.75      1,594"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.300001-400000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $300,001 - 400,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 300,001 - 400,000 元（2023/24課稅年度）","value":357523,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000           357,523      18.19      7,617      124,088,637      67,731,310   512,787     527,526     1,551,759        61,039        3,336,505      314,425       563,128       447,717     1,166,148     47,876,293     2,280,555           2.56       6,379"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000        357,523     18.19      7,617      124,088,637   67,731,310   512,787    527,526    1,551,759     61,039     3,336,505      314,425      563,128      447,717   1,166,148    47,876,293     2,280,555      2.56      6,379"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.300001-400000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $300,001 - 400,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 300,001 - 400,000 元（2023/24課稅年度）","value":18.19,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000           357,523      18.19      7,617      124,088,637      67,731,310   512,787     527,526     1,551,759        61,039        3,336,505      314,425       563,128       447,717     1,166,148     47,876,293     2,280,555           2.56       6,379"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000        357,523     18.19      7,617      124,088,637   67,731,310   512,787    527,526    1,551,759     61,039     3,336,505      314,425      563,128      447,717   1,166,148    47,876,293     2,280,555      2.56      6,379"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.300001-400000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $300,001 - 400,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 300,001 - 400,000 元（2023/24課稅年度）","value":2280.555,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000           357,523      18.19      7,617      124,088,637      67,731,310   512,787     527,526     1,551,759        61,039        3,336,505      314,425       563,128       447,717     1,166,148     47,876,293     2,280,555           2.56       6,379"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000        357,523     18.19      7,617      124,088,637   67,731,310   512,787    527,526    1,551,759     61,039     3,336,505      314,425      563,128      447,717   1,166,148    47,876,293     2,280,555      2.56      6,379"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 2,280,555; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.300001-400000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $300,001 - 400,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 300,001 - 400,000 元（2023/24課稅年度）","value":2.56,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000           357,523      18.19      7,617      124,088,637      67,731,310   512,787     527,526     1,551,759        61,039        3,336,505      314,425       563,128       447,717     1,166,148     47,876,293     2,280,555           2.56       6,379"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000        357,523     18.19      7,617      124,088,637   67,731,310   512,787    527,526    1,551,759     61,039     3,336,505      314,425      563,128      447,717   1,166,148    47,876,293     2,280,555      2.56      6,379"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.300001-400000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $300,001 - 400,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 300,001 - 400,000 元（2023/24課稅年度）","value":6379,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000           357,523      18.19      7,617      124,088,637      67,731,310   512,787     527,526     1,551,759        61,039        3,336,505      314,425       563,128       447,717     1,166,148     47,876,293     2,280,555           2.56       6,379"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"300,001 - 400,000        357,523     18.19      7,617      124,088,637   67,731,310   512,787    527,526    1,551,759     61,039     3,336,505      314,425      563,128      447,717   1,166,148    47,876,293     2,280,555      2.56      6,379"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.400001-500000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $400,001 - 500,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 400,001 - 500,000 元（2023/24課稅年度）","value":253153,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000           253,153      12.88     10,839      113,095,590      57,033,443   499,584     574,428     1,961,689        70,287        2,920,957      341,221       843,100       416,341     1,195,988     47,238,552     3,401,694           3.82     13,437"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000        253,153     12.88     10,839      113,095,590   57,033,443   499,584    574,428    1,961,689     70,287     2,920,957      341,221      843,100      416,341   1,195,988    47,238,552     3,401,694      3.82     13,437"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.400001-500000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $400,001 - 500,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 400,001 - 500,000 元（2023/24課稅年度）","value":12.88,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000           253,153      12.88     10,839      113,095,590      57,033,443   499,584     574,428     1,961,689        70,287        2,920,957      341,221       843,100       416,341     1,195,988     47,238,552     3,401,694           3.82     13,437"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000        253,153     12.88     10,839      113,095,590   57,033,443   499,584    574,428    1,961,689     70,287     2,920,957      341,221      843,100      416,341   1,195,988    47,238,552     3,401,694      3.82     13,437"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.400001-500000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $400,001 - 500,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 400,001 - 500,000 元（2023/24課稅年度）","value":3401.694,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000           253,153      12.88     10,839      113,095,590      57,033,443   499,584     574,428     1,961,689        70,287        2,920,957      341,221       843,100       416,341     1,195,988     47,238,552     3,401,694           3.82     13,437"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000        253,153     12.88     10,839      113,095,590   57,033,443   499,584    574,428    1,961,689     70,287     2,920,957      341,221      843,100      416,341   1,195,988    47,238,552     3,401,694      3.82     13,437"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 3,401,694; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.400001-500000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $400,001 - 500,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 400,001 - 500,000 元（2023/24課稅年度）","value":3.82,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000           253,153      12.88     10,839      113,095,590      57,033,443   499,584     574,428     1,961,689        70,287        2,920,957      341,221       843,100       416,341     1,195,988     47,238,552     3,401,694           3.82     13,437"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000        253,153     12.88     10,839      113,095,590   57,033,443   499,584    574,428    1,961,689     70,287     2,920,957      341,221      843,100      416,341   1,195,988    47,238,552     3,401,694      3.82     13,437"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.400001-500000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $400,001 - 500,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 400,001 - 500,000 元（2023/24課稅年度）","value":13437,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000           253,153      12.88     10,839      113,095,590      57,033,443   499,584     574,428     1,961,689        70,287        2,920,957      341,221       843,100       416,341     1,195,988     47,238,552     3,401,694           3.82     13,437"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"400,001 - 500,000        253,153     12.88     10,839      113,095,590   57,033,443   499,584    574,428    1,961,689     70,287     2,920,957      341,221      843,100      416,341   1,195,988    47,238,552     3,401,694      3.82     13,437"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.500001-600000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $500,001 - 600,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 500,001 - 600,000 元（2023/24課稅年度）","value":183364,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000           183,364       9.33     12,599      100,438,242      47,665,590   388,505     576,727     2,032,779        67,915        2,230,266      335,721      1,049,214      370,127     1,046,138     44,675,260     4,080,103           4.59     22,251"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000        183,364      9.33     12,599      100,438,242   47,665,590   388,505    576,727    2,032,779     67,915     2,230,266      335,721     1,049,214     370,127   1,046,138    44,675,260     4,080,103      4.59     22,251"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.500001-600000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $500,001 - 600,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 500,001 - 600,000 元（2023/24課稅年度）","value":9.33,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000           183,364       9.33     12,599      100,438,242      47,665,590   388,505     576,727     2,032,779        67,915        2,230,266      335,721      1,049,214      370,127     1,046,138     44,675,260     4,080,103           4.59     22,251"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000        183,364      9.33     12,599      100,438,242   47,665,590   388,505    576,727    2,032,779     67,915     2,230,266      335,721     1,049,214     370,127   1,046,138    44,675,260     4,080,103      4.59     22,251"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.500001-600000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $500,001 - 600,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 500,001 - 600,000 元（2023/24課稅年度）","value":4080.103,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000           183,364       9.33     12,599      100,438,242      47,665,590   388,505     576,727     2,032,779        67,915        2,230,266      335,721      1,049,214      370,127     1,046,138     44,675,260     4,080,103           4.59     22,251"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000        183,364      9.33     12,599      100,438,242   47,665,590   388,505    576,727    2,032,779     67,915     2,230,266      335,721     1,049,214     370,127   1,046,138    44,675,260     4,080,103      4.59     22,251"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 4,080,103; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.500001-600000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $500,001 - 600,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 500,001 - 600,000 元（2023/24課稅年度）","value":4.59,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000           183,364       9.33     12,599      100,438,242      47,665,590   388,505     576,727     2,032,779        67,915        2,230,266      335,721      1,049,214      370,127     1,046,138     44,675,260     4,080,103           4.59     22,251"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000        183,364      9.33     12,599      100,438,242   47,665,590   388,505    576,727    2,032,779     67,915     2,230,266      335,721     1,049,214     370,127   1,046,138    44,675,260     4,080,103      4.59     22,251"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.500001-600000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $500,001 - 600,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 500,001 - 600,000 元（2023/24課稅年度）","value":22251,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000           183,364       9.33     12,599      100,438,242      47,665,590   388,505     576,727     2,032,779        67,915        2,230,266      335,721      1,049,214      370,127     1,046,138     44,675,260     4,080,103           4.59     22,251"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"500,001 - 600,000        183,364      9.33     12,599      100,438,242   47,665,590   388,505    576,727    2,032,779     67,915     2,230,266      335,721     1,049,214     370,127   1,046,138    44,675,260     4,080,103      4.59     22,251"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.600001-700000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $600,001 - 700,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 600,001 - 700,000 元（2023/24課稅年度）","value":123838,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000           123,838       6.30     12,651       80,062,506      35,834,981   260,318     481,876     1,778,361        53,995        1,572,826      303,457      1,021,465      284,715      754,397      37,716,115     3,976,052           4.47     32,107"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000        123,838      6.30     12,651       80,062,506   35,834,981   260,318    481,876    1,778,361     53,995     1,572,826      303,457     1,021,465     284,715    754,397     37,716,115     3,976,052      4.47     32,107"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.600001-700000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $600,001 - 700,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 600,001 - 700,000 元（2023/24課稅年度）","value":6.3,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000           123,838       6.30     12,651       80,062,506      35,834,981   260,318     481,876     1,778,361        53,995        1,572,826      303,457      1,021,465      284,715      754,397      37,716,115     3,976,052           4.47     32,107"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000        123,838      6.30     12,651       80,062,506   35,834,981   260,318    481,876    1,778,361     53,995     1,572,826      303,457     1,021,465     284,715    754,397     37,716,115     3,976,052      4.47     32,107"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.600001-700000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $600,001 - 700,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 600,001 - 700,000 元（2023/24課稅年度）","value":3976.052,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000           123,838       6.30     12,651       80,062,506      35,834,981   260,318     481,876     1,778,361        53,995        1,572,826      303,457      1,021,465      284,715      754,397      37,716,115     3,976,052           4.47     32,107"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000        123,838      6.30     12,651       80,062,506   35,834,981   260,318    481,876    1,778,361     53,995     1,572,826      303,457     1,021,465     284,715    754,397     37,716,115     3,976,052      4.47     32,107"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 3,976,052; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.600001-700000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $600,001 - 700,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 600,001 - 700,000 元（2023/24課稅年度）","value":4.47,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000           123,838       6.30     12,651       80,062,506      35,834,981   260,318     481,876     1,778,361        53,995        1,572,826      303,457      1,021,465      284,715      754,397      37,716,115     3,976,052           4.47     32,107"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000        123,838      6.30     12,651       80,062,506   35,834,981   260,318    481,876    1,778,361     53,995     1,572,826      303,457     1,021,465     284,715    754,397     37,716,115     3,976,052      4.47     32,107"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.600001-700000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $600,001 - 700,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 600,001 - 700,000 元（2023/24課稅年度）","value":32107,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000           123,838       6.30     12,651       80,062,506      35,834,981   260,318     481,876     1,778,361        53,995        1,572,826      303,457      1,021,465      284,715      754,397      37,716,115     3,976,052           4.47     32,107"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"600,001 - 700,000        123,838      6.30     12,651       80,062,506   35,834,981   260,318    481,876    1,778,361     53,995     1,572,826      303,457     1,021,465     284,715    754,397     37,716,115     3,976,052      4.47     32,107"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.700001-800000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $700,001 - 800,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 700,001 - 800,000 元（2023/24課稅年度）","value":101153,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000           101,153       5.15     10,405       75,812,596      31,193,784   211,087     508,331     1,791,699        52,934        1,324,012      303,658      1,169,708      263,089      641,614      38,352,680     4,477,351           5.03     44,263"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000        101,153      5.15     10,405       75,812,596   31,193,784   211,087    508,331    1,791,699     52,934     1,324,012      303,658     1,169,708     263,089    641,614     38,352,680     4,477,351      5.03     44,263"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.700001-800000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $700,001 - 800,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 700,001 - 800,000 元（2023/24課稅年度）","value":5.15,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000           101,153       5.15     10,405       75,812,596      31,193,784   211,087     508,331     1,791,699        52,934        1,324,012      303,658      1,169,708      263,089      641,614      38,352,680     4,477,351           5.03     44,263"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000        101,153      5.15     10,405       75,812,596   31,193,784   211,087    508,331    1,791,699     52,934     1,324,012      303,658     1,169,708     263,089    641,614     38,352,680     4,477,351      5.03     44,263"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.700001-800000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $700,001 - 800,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 700,001 - 800,000 元（2023/24課稅年度）","value":4477.351,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000           101,153       5.15     10,405       75,812,596      31,193,784   211,087     508,331     1,791,699        52,934        1,324,012      303,658      1,169,708      263,089      641,614      38,352,680     4,477,351           5.03     44,263"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000        101,153      5.15     10,405       75,812,596   31,193,784   211,087    508,331    1,791,699     52,934     1,324,012      303,658     1,169,708     263,089    641,614     38,352,680     4,477,351      5.03     44,263"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 4,477,351; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.700001-800000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $700,001 - 800,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 700,001 - 800,000 元（2023/24課稅年度）","value":5.03,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000           101,153       5.15     10,405       75,812,596      31,193,784   211,087     508,331     1,791,699        52,934        1,324,012      303,658      1,169,708      263,089      641,614      38,352,680     4,477,351           5.03     44,263"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000        101,153      5.15     10,405       75,812,596   31,193,784   211,087    508,331    1,791,699     52,934     1,324,012      303,658     1,169,708     263,089    641,614     38,352,680     4,477,351      5.03     44,263"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.700001-800000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $700,001 - 800,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 700,001 - 800,000 元（2023/24課稅年度）","value":44263,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000           101,153       5.15     10,405       75,812,596      31,193,784   211,087     508,331     1,791,699        52,934        1,324,012      303,658      1,169,708      263,089      641,614      38,352,680     4,477,351           5.03     44,263"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"700,001 - 800,000        101,153      5.15     10,405       75,812,596   31,193,784   211,087    508,331    1,791,699     52,934     1,324,012      303,658     1,169,708     263,089    641,614     38,352,680     4,477,351      5.03     44,263"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.800001-900000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $800,001 - 900,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 800,001 - 900,000 元（2023/24課稅年度）","value":70342,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000            70,342       3.58      7,331       59,527,207      22,406,044   159,979     385,859     1,462,298        40,533         942,132       240,898       961,279       192,932      462,152      32,273,101     4,039,598           4.54     57,428"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000         70,342      3.58      7,331       59,527,207   22,406,044   159,979    385,859    1,462,298     40,533      942,132       240,898      961,279      192,932    462,152     32,273,101     4,039,598      4.54     57,428"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.800001-900000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $800,001 - 900,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 800,001 - 900,000 元（2023/24課稅年度）","value":3.58,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000            70,342       3.58      7,331       59,527,207      22,406,044   159,979     385,859     1,462,298        40,533         942,132       240,898       961,279       192,932      462,152      32,273,101     4,039,598           4.54     57,428"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000         70,342      3.58      7,331       59,527,207   22,406,044   159,979    385,859    1,462,298     40,533      942,132       240,898      961,279      192,932    462,152     32,273,101     4,039,598      4.54     57,428"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.800001-900000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $800,001 - 900,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 800,001 - 900,000 元（2023/24課稅年度）","value":4039.598,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000            70,342       3.58      7,331       59,527,207      22,406,044   159,979     385,859     1,462,298        40,533         942,132       240,898       961,279       192,932      462,152      32,273,101     4,039,598           4.54     57,428"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000         70,342      3.58      7,331       59,527,207   22,406,044   159,979    385,859    1,462,298     40,533      942,132       240,898      961,279      192,932    462,152     32,273,101     4,039,598      4.54     57,428"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 4,039,598; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.800001-900000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $800,001 - 900,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 800,001 - 900,000 元（2023/24課稅年度）","value":4.54,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000            70,342       3.58      7,331       59,527,207      22,406,044   159,979     385,859     1,462,298        40,533         942,132       240,898       961,279       192,932      462,152      32,273,101     4,039,598           4.54     57,428"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000         70,342      3.58      7,331       59,527,207   22,406,044   159,979    385,859    1,462,298     40,533      942,132       240,898      961,279      192,932    462,152     32,273,101     4,039,598      4.54     57,428"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.800001-900000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $800,001 - 900,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 800,001 - 900,000 元（2023/24課稅年度）","value":57428,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000            70,342       3.58      7,331       59,527,207      22,406,044   159,979     385,859     1,462,298        40,533         942,132       240,898       961,279       192,932      462,152      32,273,101     4,039,598           4.54     57,428"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"800,001 - 900,000         70,342      3.58      7,331       59,527,207   22,406,044   159,979    385,859    1,462,298     40,533      942,132       240,898      961,279      192,932    462,152     32,273,101     4,039,598      4.54     57,428"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.900001-1000000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $900,001 - 1,000,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 900,001 - 1,000,000 元（2023/24課稅年度）","value":61914,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000          61,914       3.15      4,758       58,711,104      19,765,047   132,961     458,325     1,366,309        39,271         855,129       254,143      1,051,341      183,153      420,393      34,185,032     4,521,979           5.08     73,036"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000       61,914      3.15      4,758       58,711,104   19,765,047   132,961    458,325    1,366,309     39,271      855,129       254,143     1,051,341     183,153    420,393     34,185,032     4,521,979      5.08     73,036"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.900001-1000000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $900,001 - 1,000,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 900,001 - 1,000,000 元（2023/24課稅年度）","value":3.15,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000          61,914       3.15      4,758       58,711,104      19,765,047   132,961     458,325     1,366,309        39,271         855,129       254,143      1,051,341      183,153      420,393      34,185,032     4,521,979           5.08     73,036"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000       61,914      3.15      4,758       58,711,104   19,765,047   132,961    458,325    1,366,309     39,271      855,129       254,143     1,051,341     183,153    420,393     34,185,032     4,521,979      5.08     73,036"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.900001-1000000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $900,001 - 1,000,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 900,001 - 1,000,000 元（2023/24課稅年度）","value":4521.979,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000          61,914       3.15      4,758       58,711,104      19,765,047   132,961     458,325     1,366,309        39,271         855,129       254,143      1,051,341      183,153      420,393      34,185,032     4,521,979           5.08     73,036"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000       61,914      3.15      4,758       58,711,104   19,765,047   132,961    458,325    1,366,309     39,271      855,129       254,143     1,051,341     183,153    420,393     34,185,032     4,521,979      5.08     73,036"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 4,521,979; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.900001-1000000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $900,001 - 1,000,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 900,001 - 1,000,000 元（2023/24課稅年度）","value":5.08,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000          61,914       3.15      4,758       58,711,104      19,765,047   132,961     458,325     1,366,309        39,271         855,129       254,143      1,051,341      183,153      420,393      34,185,032     4,521,979           5.08     73,036"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000       61,914      3.15      4,758       58,711,104   19,765,047   132,961    458,325    1,366,309     39,271      855,129       254,143     1,051,341     183,153    420,393     34,185,032     4,521,979      5.08     73,036"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.900001-1000000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $900,001 - 1,000,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 900,001 - 1,000,000 元（2023/24課稅年度）","value":73036,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000          61,914       3.15      4,758       58,711,104      19,765,047   132,961     458,325     1,366,309        39,271         855,129       254,143      1,051,341      183,153      420,393      34,185,032     4,521,979           5.08     73,036"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"900,001 - 1,000,000       61,914      3.15      4,758       58,711,104   19,765,047   132,961    458,325    1,366,309     39,271      855,129       254,143     1,051,341     183,153    420,393     34,185,032     4,521,979      5.08     73,036"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.1000001-1500000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $1,000,001 - 1,500,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 1,000,001 - 1,500,000 元（2023/24課稅年度）","value":127376,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000        127,376       6.48      9,250     153,177,690       41,249,747   282,817    1,108,247    2,945,203        87,518        1,665,928      650,238      2,413,241      357,760      870,146     101,546,845    14,592,239          16.41    114,560"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000      127,376      6.48      9,250     153,177,690    41,249,747   282,817   1,108,247   2,945,203     87,518     1,665,928      650,238     2,413,241     357,760    870,146    101,546,845    14,592,239     16.41    114,560"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.1000001-1500000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $1,000,001 - 1,500,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 1,000,001 - 1,500,000 元（2023/24課稅年度）","value":6.48,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000        127,376       6.48      9,250     153,177,690       41,249,747   282,817    1,108,247    2,945,203        87,518        1,665,928      650,238      2,413,241      357,760      870,146     101,546,845    14,592,239          16.41    114,560"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000      127,376      6.48      9,250     153,177,690    41,249,747   282,817   1,108,247   2,945,203     87,518     1,665,928      650,238     2,413,241     357,760    870,146    101,546,845    14,592,239     16.41    114,560"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.1000001-1500000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $1,000,001 - 1,500,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 1,000,001 - 1,500,000 元（2023/24課稅年度）","value":14592.239,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000        127,376       6.48      9,250     153,177,690       41,249,747   282,817    1,108,247    2,945,203        87,518        1,665,928      650,238      2,413,241      357,760      870,146     101,546,845    14,592,239          16.41    114,560"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000      127,376      6.48      9,250     153,177,690    41,249,747   282,817   1,108,247   2,945,203     87,518     1,665,928      650,238     2,413,241     357,760    870,146    101,546,845    14,592,239     16.41    114,560"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 14,592,239; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.1000001-1500000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $1,000,001 - 1,500,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 1,000,001 - 1,500,000 元（2023/24課稅年度）","value":16.41,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000        127,376       6.48      9,250     153,177,690       41,249,747   282,817    1,108,247    2,945,203        87,518        1,665,928      650,238      2,413,241      357,760      870,146     101,546,845    14,592,239          16.41    114,560"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000      127,376      6.48      9,250     153,177,690    41,249,747   282,817   1,108,247   2,945,203     87,518     1,665,928      650,238     2,413,241     357,760    870,146    101,546,845    14,592,239     16.41    114,560"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.1000001-1500000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $1,000,001 - 1,500,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 1,000,001 - 1,500,000 元（2023/24課稅年度）","value":114560,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000        127,376       6.48      9,250     153,177,690       41,249,747   282,817    1,108,247    2,945,203        87,518        1,665,928      650,238      2,413,241      357,760      870,146     101,546,845    14,592,239          16.41    114,560"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,000,001 - 1,500,000      127,376      6.48      9,250     153,177,690    41,249,747   282,817   1,108,247   2,945,203     87,518     1,665,928      650,238     2,413,241     357,760    870,146    101,546,845    14,592,239     16.41    114,560"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.1500001-2000000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $1,500,001 - 2,000,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 1,500,001 - 2,000,000 元（2023/24課稅年度）","value":48701,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000         48,701       2.48      2,553       83,349,090      16,037,265    92,880     563,962     1,144,540        37,230         609,890       289,665      1,002,120      129,452      323,503      63,118,583     9,707,467          10.91    199,328"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000       48,701      2.48      2,553       83,349,090   16,037,265    92,880    563,962    1,144,540     37,230      609,890       289,665     1,002,120     129,452    323,503     63,118,583     9,707,467     10.91    199,328"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.1500001-2000000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $1,500,001 - 2,000,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 1,500,001 - 2,000,000 元（2023/24課稅年度）","value":2.48,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000         48,701       2.48      2,553       83,349,090      16,037,265    92,880     563,962     1,144,540        37,230         609,890       289,665      1,002,120      129,452      323,503      63,118,583     9,707,467          10.91    199,328"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000       48,701      2.48      2,553       83,349,090   16,037,265    92,880    563,962    1,144,540     37,230      609,890       289,665     1,002,120     129,452    323,503     63,118,583     9,707,467     10.91    199,328"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.1500001-2000000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $1,500,001 - 2,000,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 1,500,001 - 2,000,000 元（2023/24課稅年度）","value":9707.467,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000         48,701       2.48      2,553       83,349,090      16,037,265    92,880     563,962     1,144,540        37,230         609,890       289,665      1,002,120      129,452      323,503      63,118,583     9,707,467          10.91    199,328"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000       48,701      2.48      2,553       83,349,090   16,037,265    92,880    563,962    1,144,540     37,230      609,890       289,665     1,002,120     129,452    323,503     63,118,583     9,707,467     10.91    199,328"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 9,707,467; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.1500001-2000000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $1,500,001 - 2,000,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 1,500,001 - 2,000,000 元（2023/24課稅年度）","value":10.91,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000         48,701       2.48      2,553       83,349,090      16,037,265    92,880     563,962     1,144,540        37,230         609,890       289,665      1,002,120      129,452      323,503      63,118,583     9,707,467          10.91    199,328"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000       48,701      2.48      2,553       83,349,090   16,037,265    92,880    563,962    1,144,540     37,230      609,890       289,665     1,002,120     129,452    323,503     63,118,583     9,707,467     10.91    199,328"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.1500001-2000000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $1,500,001 - 2,000,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 1,500,001 - 2,000,000 元（2023/24課稅年度）","value":199328,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000         48,701       2.48      2,553       83,349,090      16,037,265    92,880     563,962     1,144,540        37,230         609,890       289,665      1,002,120      129,452      323,503      63,118,583     9,707,467          10.91    199,328"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"1,500,001 - 2,000,000       48,701      2.48      2,553       83,349,090   16,037,265    92,880    563,962    1,144,540     37,230      609,890       289,665     1,002,120     129,452    323,503     63,118,583     9,707,467     10.91    199,328"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.2000001-3000000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $2,000,001 - 3,000,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 2,000,001 - 3,000,000 元（2023/24課稅年度）","value":35216,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000         35,216       1.79      1,497       84,202,394      10,536,295    70,176     557,583      778,081         21,297         414,924       222,937       675,299        81,018      236,322      70,608,462    11,024,041          12.39    313,041"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000       35,216      1.79      1,497       84,202,394   10,536,295    70,176    557,583     778,081      21,297      414,924       222,937      675,299       81,018    236,322     70,608,462    11,024,041     12.39    313,041"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.2000001-3000000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $2,000,001 - 3,000,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 2,000,001 - 3,000,000 元（2023/24課稅年度）","value":1.79,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000         35,216       1.79      1,497       84,202,394      10,536,295    70,176     557,583      778,081         21,297         414,924       222,937       675,299        81,018      236,322      70,608,462    11,024,041          12.39    313,041"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000       35,216      1.79      1,497       84,202,394   10,536,295    70,176    557,583     778,081      21,297      414,924       222,937      675,299       81,018    236,322     70,608,462    11,024,041     12.39    313,041"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.2000001-3000000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $2,000,001 - 3,000,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 2,000,001 - 3,000,000 元（2023/24課稅年度）","value":11024.041,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000         35,216       1.79      1,497       84,202,394      10,536,295    70,176     557,583      778,081         21,297         414,924       222,937       675,299        81,018      236,322      70,608,462    11,024,041          12.39    313,041"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000       35,216      1.79      1,497       84,202,394   10,536,295    70,176    557,583     778,081      21,297      414,924       222,937      675,299       81,018    236,322     70,608,462    11,024,041     12.39    313,041"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 11,024,041; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.2000001-3000000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $2,000,001 - 3,000,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 2,000,001 - 3,000,000 元（2023/24課稅年度）","value":12.39,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000         35,216       1.79      1,497       84,202,394      10,536,295    70,176     557,583      778,081         21,297         414,924       222,937       675,299        81,018      236,322      70,608,462    11,024,041          12.39    313,041"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000       35,216      1.79      1,497       84,202,394   10,536,295    70,176    557,583     778,081      21,297      414,924       222,937      675,299       81,018    236,322     70,608,462    11,024,041     12.39    313,041"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.2000001-3000000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $2,000,001 - 3,000,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 2,000,001 - 3,000,000 元（2023/24課稅年度）","value":313041,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000         35,216       1.79      1,497       84,202,394      10,536,295    70,176     557,583      778,081         21,297         414,924       222,937       675,299        81,018      236,322      70,608,462    11,024,041          12.39    313,041"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"2,000,001 - 3,000,000       35,216      1.79      1,497       84,202,394   10,536,295    70,176    557,583     778,081      21,297      414,924       222,937      675,299       81,018    236,322     70,608,462    11,024,041     12.39    313,041"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.3000001-5000000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $3,000,001 - 5,000,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 3,000,001 - 5,000,000 元（2023/24課稅年度）","value":17244,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000         17,244       0.88        465       64,613,488       3,741,322    24,849     416,288      320,701          8,073         195,507       111,281       282,233        32,903      116,454      59,363,877     9,184,634          10.32    532,628"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000       17,244      0.88       465        64,613,488    3,741,322    24,849    416,288     320,701       8,073      195,507       111,281      282,233       32,903    116,454     59,363,877     9,184,634     10.32    532,628"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.3000001-5000000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $3,000,001 - 5,000,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 3,000,001 - 5,000,000 元（2023/24課稅年度）","value":0.88,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000         17,244       0.88        465       64,613,488       3,741,322    24,849     416,288      320,701          8,073         195,507       111,281       282,233        32,903      116,454      59,363,877     9,184,634          10.32    532,628"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000       17,244      0.88       465        64,613,488    3,741,322    24,849    416,288     320,701       8,073      195,507       111,281      282,233       32,903    116,454     59,363,877     9,184,634     10.32    532,628"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.3000001-5000000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $3,000,001 - 5,000,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 3,000,001 - 5,000,000 元（2023/24課稅年度）","value":9184.634,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000         17,244       0.88        465       64,613,488       3,741,322    24,849     416,288      320,701          8,073         195,507       111,281       282,233        32,903      116,454      59,363,877     9,184,634          10.32    532,628"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000       17,244      0.88       465        64,613,488    3,741,322    24,849    416,288     320,701       8,073      195,507       111,281      282,233       32,903    116,454     59,363,877     9,184,634     10.32    532,628"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 9,184,634; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.3000001-5000000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $3,000,001 - 5,000,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 3,000,001 - 5,000,000 元（2023/24課稅年度）","value":10.32,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000         17,244       0.88        465       64,613,488       3,741,322    24,849     416,288      320,701          8,073         195,507       111,281       282,233        32,903      116,454      59,363,877     9,184,634          10.32    532,628"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000       17,244      0.88       465        64,613,488    3,741,322    24,849    416,288     320,701       8,073      195,507       111,281      282,233       32,903    116,454     59,363,877     9,184,634     10.32    532,628"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.3000001-5000000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $3,000,001 - 5,000,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 3,000,001 - 5,000,000 元（2023/24課稅年度）","value":532628,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000         17,244       0.88        465       64,613,488       3,741,322    24,849     416,288      320,701          8,073         195,507       111,281       282,233        32,903      116,454      59,363,877     9,184,634          10.32    532,628"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"3,000,001 - 5,000,000       17,244      0.88       465        64,613,488    3,741,322    24,849    416,288     320,701       8,073      195,507       111,281      282,233       32,903    116,454     59,363,877     9,184,634     10.32    532,628"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.5000001-7500000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $5,000,001 - 7,500,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 5,000,001 - 7,500,000 元（2023/24課稅年度）","value":5102,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000          5,102       0.26         57       30,586,108        348,743      5,432     201,105       85,883          2,416          57,405        26,920        66,693         8,223       31,507      29,751,781     4,490,518           5.05    880,149"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000        5,102      0.26        57        30,586,108     348,743      5,432    201,105      85,883       2,416       57,405        26,920       66,693        8,223     31,507     29,751,781     4,490,518      5.05    880,149"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.5000001-7500000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $5,000,001 - 7,500,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 5,000,001 - 7,500,000 元（2023/24課稅年度）","value":0.26,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000          5,102       0.26         57       30,586,108        348,743      5,432     201,105       85,883          2,416          57,405        26,920        66,693         8,223       31,507      29,751,781     4,490,518           5.05    880,149"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000        5,102      0.26        57        30,586,108     348,743      5,432    201,105      85,883       2,416       57,405        26,920       66,693        8,223     31,507     29,751,781     4,490,518      5.05    880,149"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.5000001-7500000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $5,000,001 - 7,500,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 5,000,001 - 7,500,000 元（2023/24課稅年度）","value":4490.518,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000          5,102       0.26         57       30,586,108        348,743      5,432     201,105       85,883          2,416          57,405        26,920        66,693         8,223       31,507      29,751,781     4,490,518           5.05    880,149"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000        5,102      0.26        57        30,586,108     348,743      5,432    201,105      85,883       2,416       57,405        26,920       66,693        8,223     31,507     29,751,781     4,490,518      5.05    880,149"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 4,490,518; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.5000001-7500000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $5,000,001 - 7,500,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 5,000,001 - 7,500,000 元（2023/24課稅年度）","value":5.05,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000          5,102       0.26         57       30,586,108        348,743      5,432     201,105       85,883          2,416          57,405        26,920        66,693         8,223       31,507      29,751,781     4,490,518           5.05    880,149"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000        5,102      0.26        57        30,586,108     348,743      5,432    201,105      85,883       2,416       57,405        26,920       66,693        8,223     31,507     29,751,781     4,490,518      5.05    880,149"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.5000001-7500000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $5,000,001 - 7,500,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 5,000,001 - 7,500,000 元（2023/24課稅年度）","value":880149,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000          5,102       0.26         57       30,586,108        348,743      5,432     201,105       85,883          2,416          57,405        26,920        66,693         8,223       31,507      29,751,781     4,490,518           5.05    880,149"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"5,000,001 - 7,500,000        5,102      0.26        57        30,586,108     348,743      5,432    201,105      85,883       2,416       57,405        26,920       66,693        8,223     31,507     29,751,781     4,490,518      5.05    880,149"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.7500001-10000000.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $7,500,001 - 10,000,000 (YA2023/24)","label_zh":"納稅人數目，每年入息 7,500,001 - 10,000,000 元（2023/24課稅年度）","value":1988,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000         1,988       0.10          5       17,027,439           6,389     1,961     114,134       30,010            510          21,660         8,850        23,099         3,371       13,713      16,803,742     2,515,396           2.83   1,265,290"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000       1,988      0.10         5        17,027,439        6,389     1,961    114,134      30,010         510       21,660         8,850       23,099        3,371     13,713     16,803,742     2,515,396      2.83   1,265,290"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.7500001-10000000.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $7,500,001 - 10,000,000 (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 7,500,001 - 10,000,000 元（2023/24課稅年度）","value":0.1,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000         1,988       0.10          5       17,027,439           6,389     1,961     114,134       30,010            510          21,660         8,850        23,099         3,371       13,713      16,803,742     2,515,396           2.83   1,265,290"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000       1,988      0.10         5        17,027,439        6,389     1,961    114,134      30,010         510       21,660         8,850       23,099        3,371     13,713     16,803,742     2,515,396      2.83   1,265,290"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.7500001-10000000.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $7,500,001 - 10,000,000 (YA2023/24)","label_zh":"最後評稅額，每年入息 7,500,001 - 10,000,000 元（2023/24課稅年度）","value":2515.396,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000         1,988       0.10          5       17,027,439           6,389     1,961     114,134       30,010            510          21,660         8,850        23,099         3,371       13,713      16,803,742     2,515,396           2.83   1,265,290"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000       1,988      0.10         5        17,027,439        6,389     1,961    114,134      30,010         510       21,660         8,850       23,099        3,371     13,713     16,803,742     2,515,396      2.83   1,265,290"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 2,515,396; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.7500001-10000000.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $7,500,001 - 10,000,000 (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 7,500,001 - 10,000,000 元（2023/24課稅年度）","value":2.83,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000         1,988       0.10          5       17,027,439           6,389     1,961     114,134       30,010            510          21,660         8,850        23,099         3,371       13,713      16,803,742     2,515,396           2.83   1,265,290"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000       1,988      0.10         5        17,027,439        6,389     1,961    114,134      30,010         510       21,660         8,850       23,099        3,371     13,713     16,803,742     2,515,396      2.83   1,265,290"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.7500001-10000000.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $7,500,001 - 10,000,000 (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 7,500,001 - 10,000,000 元（2023/24課稅年度）","value":1265290,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000         1,988       0.10          5       17,027,439           6,389     1,961     114,134       30,010            510          21,660         8,850        23,099         3,371       13,713      16,803,742     2,515,396           2.83   1,265,290"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"7,500,001 - 10,000,000       1,988      0.10         5        17,027,439        6,389     1,961    114,134      30,010         510       21,660         8,850       23,099        3,371     13,713     16,803,742     2,515,396      2.83   1,265,290"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers.10000001plus.ya2023-24.stat","label_en":"Number of salaries taxpayers, annual income $10,000,001 & over (YA2023/24)","label_zh":"納稅人數目，每年入息 10,000,001 & over 元（2023/24課稅年度）","value":2899,"unit":"count","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 & over               2,899       0.15          5       67,470,533              0      2,194     526,517       37,983            736          31,687         9,087        25,717         3,504       23,215      66,809,893    10,012,789          11.25   3,453,877"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 及 以上              2,899      0.15         5        67,470,533           0      2,194    526,517      37,983         736       31,687         9,087       25,717        3,504     23,215     66,809,893    10,012,789     11.25   3,453,877"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.taxpayers_pct.10000001plus.ya2023-24.stat","label_en":"% of all salaries taxpayers, annual income $10,000,001 & over (YA2023/24)","label_zh":"佔納稅人百分比，每年入息 10,000,001 & over 元（2023/24課稅年度）","value":0.15,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 & over               2,899       0.15          5       67,470,533              0      2,194     526,517       37,983            736          31,687         9,087        25,717         3,504       23,215      66,809,893    10,012,789          11.25   3,453,877"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 及 以上              2,899      0.15         5        67,470,533           0      2,194    526,517      37,983         736       31,687         9,087       25,717        3,504     23,215     66,809,893    10,012,789     11.25   3,453,877"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.final_tax.10000001plus.ya2023-24.stat","label_en":"Final salaries tax (HK$ million; printed in HK$'000), annual income $10,000,001 & over (YA2023/24)","label_zh":"最後評稅額，每年入息 10,000,001 & over 元（2023/24課稅年度）","value":10012.789,"unit":"HKD_million","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 & over               2,899       0.15          5       67,470,533              0      2,194     526,517       37,983            736          31,687         9,087        25,717         3,504       23,215      66,809,893    10,012,789          11.25   3,453,877"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 及 以上              2,899      0.15         5        67,470,533           0      2,194    526,517      37,983         736       31,687         9,087       25,717        3,504     23,215     66,809,893    10,012,789     11.25   3,453,877"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band. Final tax printed in HK$'000 as 10,012,789; value converted exactly to HK$ million."},{"id":"tax.ird.sched5.final_tax_pct.10000001plus.ya2023-24.stat","label_en":"% of total final salaries tax, annual income $10,000,001 & over (YA2023/24)","label_zh":"佔最後評稅總額百分比，每年入息 10,000,001 & over 元（2023/24課稅年度）","value":11.25,"unit":"percent","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 & over               2,899       0.15          5       67,470,533              0      2,194     526,517       37,983            736          31,687         9,087        25,717         3,504       23,215      66,809,893    10,012,789          11.25   3,453,877"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 及 以上              2,899      0.15         5        67,470,533           0      2,194    526,517      37,983         736       31,687         9,087       25,717        3,504     23,215     66,809,893    10,012,789     11.25   3,453,877"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.10000001plus.ya2023-24.stat","label_en":"Average final tax per taxpayer, annual income $10,000,001 & over (YA2023/24)","label_zh":"每名納稅人平均稅款，每年入息 10,000,001 & over 元（2023/24課稅年度）","value":3453877,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 & over               2,899       0.15          5       67,470,533              0      2,194     526,517       37,983            736          31,687         9,087        25,717         3,504       23,215      66,809,893    10,012,789          11.25   3,453,877"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"10,000,001 及 以上              2,899      0.15         5        67,470,533           0      2,194    526,517      37,983         736       31,687         9,087       25,717        3,504     23,215     66,809,893    10,012,789     11.25   3,453,877"}},"notes":"IRD Annual Report 2024-25 Schedule 5 'Analysis of salaries tax assessments for YA2023-24 by income group'. 'Annual income' = assessable income band."},{"id":"tax.ird.sched5.avg_tax.total.ya2023-24.stat","label_en":"Average final salaries tax per taxpayer, all taxpayers (YA2023/24)","label_zh":"每名納稅人平均稅款（所有納稅人，2023/24課稅年度）","value":45276,"unit":"HKD","fy":"YA2023/24","basis":"statistic","measure":"salaries_tax_distribution","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"Total                        1,965,135     100.00     80,944   1,244,796,627 437,705,761 2,991,529 7,446,541 18,069,185                576,837      19,171,381     3,652,907     11,473,141    3,205,115 7,966,810 732,537,420           88,972,790         100.00      45,276"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":60,"printed_page":"58","quote":"總數                       1,965,135    100.00    80,944    1,244,796,627 437,705,761 2,991,529 7,446,541 18,069,185         576,837   19,171,381     3,652,907   11,473,141    3,205,115 7,966,810 732,537,420       88,972,790     100.00     45,276"}}},{"id":"tax.ird.profits_tax_assessed.2024-25.act","label_en":"Profits tax assessed during 2024-25","label_zh":"2024-25年度評定的利得稅","value":180.6,"unit":"HKD_billion","fy":"2024-25","basis":"actual","measure":"profits_tax_assessed","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":9,"printed_page":"7","quote":"of profits tax assessed in 2024-25 was $180.6 billion,"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":9,"printed_page":"7","quote":"177.5                         180.6"}}},{"id":"tax.ird.corporations_profits_tax_demand_notes.2024-25.act","label_en":"Profits tax demand notes issued to corporations in 2024-25","label_zh":"2024-25年度向法團發出的利得稅繳稅通知書數目","value":147974,"unit":"count","fy":"2024-25","basis":"actual","measure":"demand_notes","src":{"en":{"doc":"Inland Revenue Department Annual Report 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf","pdf_page":57,"printed_page":"55","quote":"Corporations                           126,024           148,753,113           142,447           170,161,238           136,139           155,033,355          147,974        173,043,715"},"zh":{"doc":"税務局年報 2024-25","url":"https://www.ird.gov.hk/dar/2024-25/table/tc/ar_2425.pdf","pdf_page":57,"printed_page":"55","quote":"法團                126,024         148,753,113     142,447         170,161,238     136,139         155,033,355    147,974         173,043,715"}},"notes":"Schedule 2. Demand notes (incl. provisional tax), not distinct taxpaying corporations; used as an upper-bound proxy."},{"id":"tax.ird.corporations_benefiting_reduction.ya2025-26.est","label_en":"Corporations expected to benefit from YA2025/26 profits tax reduction (i.e. with profits tax payable)","label_zh":"預計受惠於2025/26課稅年度利得稅寬減的法團數目","value":130300,"unit":"count","fy":"YA2025/26","basis":"estimate","measure":"corporations","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"Including 130 300 corporations and 40 500 unincorporated businesses."},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"包括 130 300 個法團及 40 500 個非法團業務。"}}},{"id":"tax.ird.corporations_registered.2025.stat","label_en":"Corporations in Hong Kong as at 31 Dec 2025","label_zh":"截至2025年12月31日香港法團數目","value":1390000,"unit":"count","fy":"2025","basis":"statistic","measure":"corporations","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":109,"printed_page":"Supplement (4)","quote":"Note: As at 31 December 2025, there were about 1.39 million corporations and 261 000"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":85,"printed_page":"補編 (4)","quote":"註： 截至二零二五年十二月三十一日，香港約有 139 萬個法團及 26 萬 1 千個非法團"}},"notes":"Printed as 'about 1.39 million' (zh '139 萬'). So roughly 130 300 / 1.39 million ≈ 9% of corporations pay profits tax."},{"id":"rates.concession.domestic_cap_per_quarter.2026-27.est","label_en":"Rates concession for domestic properties – ceiling per rateable property per quarter (first two quarters of 2026-27)","label_zh":"住宅物業差餉寬減上限（每戶每季，2026/27年度首兩季）","value":500,"unit":"HKD","fy":"2026-27","basis":"estimate","measure":"rates_concession","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"two quarters of 2026/27, subject to a ceiling of $500 for"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"每戶五百元為上限，估計涉及約三百一十五萬個住宅"}},"notes":"Para 279(a) (HTML budget55.html para 279(a)). Supplement (1) note: 'capped at $500 per tenement per quarter for the first two quarters of 2026-27' → max $1,000 per property for the year. The 2026-27 Head 2 revenue estimate already reflects the concession; legislative/implementation status not separately verified here."},{"id":"rates.concession.nondomestic_cap_per_quarter.2026-27.est","label_en":"Rates concession for non-domestic properties – ceiling per quarter (first two quarters of 2026-27)","label_zh":"非住宅物業差餉寬減上限（每戶每季，2026/27年度首兩季）","value":500,"unit":"HKD","fy":"2026-27","basis":"estimate","measure":"rates_concession","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"the first two quarters of 2026/27, subject to a ceiling of $500"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"以每戶五百元為上限，估計涉及約四十四萬個非住宅"}},"notes":"Para 279(b)."},{"id":"rates.concession.domestic_properties.2026-27.est","label_en":"Domestic properties covered by rates concession","label_zh":"受惠住宅物業數目","value":3150000,"unit":"count","fy":"2026-27","basis":"estimate","measure":"properties","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"involve about 3.15 million domestic properties and reduce"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"每戶五百元為上限，估計涉及約三百一十五萬個住宅"}},"notes":"Printed as 'about 3.15 million' (zh 約三百一十五萬). Para 279(a)."},{"id":"rates.concession.domestic_cost.2026-27.est","label_en":"Revenue forgone – domestic rates concession 2026-27","label_zh":"住宅物業差餉寬減的收入損失（2026-27）","value":3.1,"unit":"HKD_billion","fy":"2026-27","basis":"estimate","measure":"revenue_forgone","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":93,"printed_page":"88","quote":"government revenue by about $3.1 billion;"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":72,"printed_page":"67","quote":"物業，政府收入將減少約三十一億元；"}}},{"id":"rates.avg_payable.all_domestic_no_concession.2026-27.est","label_en":"Average rates payable, all domestic premises, 2026-27, before concession (per year)","label_zh":"所有住宅單位平均應繳差餉（2026-27，沒有差餉寬減，元／全年）","value":7332,"unit":"HKD","fy":"2026-27","basis":"estimate","measure":"rates_per_property","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":106,"printed_page":"Supplement (1)","quote":"All Domestic                      7,332                    611                  6,372                 531"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":82,"printed_page":"補編 (1)","quote":"所有住宅單位                           7,332            611       6,372         531"}},"notes":"Monthly equivalent $611."},{"id":"rates.avg_payable.all_domestic_with_concession.2026-27.est","label_en":"Average rates payable, all domestic premises, 2026-27, after concession (per year)","label_zh":"所有住宅單位平均應繳差餉（2026-27，有差餉寬減，元／全年）","value":6372,"unit":"HKD","fy":"2026-27","basis":"estimate","measure":"rates_per_property","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":106,"printed_page":"Supplement (1)","quote":"All Domestic                      7,332                    611                  6,372                 531"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":82,"printed_page":"補編 (1)","quote":"所有住宅單位                           7,332            611       6,372         531"}},"notes":"Monthly equivalent $531. Per rateable domestic property (incl. domestic car-parking spaces), not per household."},{"id":"rates.avg_payable.public_domestic_with_concession.2026-27.est","label_en":"Average rates payable, public domestic premises, 2026-27, after concession (per year)","label_zh":"公屋住宅單位平均應繳差餉（2026-27，有差餉寬減）","value":2484,"unit":"HKD","fy":"2026-27","basis":"estimate","measure":"rates_per_property","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":106,"printed_page":"Supplement (1)","quote":"Public Domestic                   3,468                    289                  2,484                 207"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":82,"printed_page":"補編 (1)","quote":"公屋住宅單位                           3,468            289       2,484         207"}}},{"id":"rates.percentage_charge.2026-27.act","label_en":"Rates percentage charge (non-domestic; domestic with rateable value ≤ $550,000)","label_zh":"差餉徵收率（非住宅；應課差餉租值550,000元或以下的住宅）","value":5,"unit":"percent","fy":"2026-27","basis":"actual","measure":"rates_rule","src":{"en":{"doc":"Rating and Valuation Department: Rates","url":"https://www.rvd.gov.hk/en/our_services/rates.html","pdf_page":null,"printed_page":"Valuation Reference Date and Rates Percentage Charge – For the Financial Year 2026-27","quote":"For domestic tenements, the rates percentage charge for those with rateable value of $550,000 or below is 5%."},"zh":{"doc":"差餉物業估價署：差餉","url":"https://www.rvd.gov.hk/tc/our_services/rates.html","pdf_page":null,"printed_page":"估價依據日期及差餉徵收率","quote":"就住宅物業而言，其應課差餉租值為$550,000或以下的差餉徵收率為5%。"}},"notes":"Rates = percentage × rateable value (estimated annual open-market rent at 1 Oct 2025 valuation reference date). Payable quarterly in advance."},{"id":"rates.progressive.threshold_rv.2026-27.act","label_en":"Domestic progressive rates – first tier rateable value band (charged at 5%)","label_zh":"住宅累進差餉 – 首段應課差餉租值（5%）","value":550000,"unit":"HKD","fy":"2026-27","basis":"actual","measure":"rates_rule","src":{"en":{"doc":"Rating and Valuation Department: Progressive Rating System for Domestic Tenements","url":"https://www.rvd.gov.hk/en/progressive_rating_system.html","pdf_page":null,"printed_page":"Progressive Rating System for Domestic Tenements","quote":"For domestic tenements with rateable value of $550,000 or below (about 98% of private domestic tenements), the rates percentage charge remains at 5%."},"zh":{"doc":"差餉物業估價署：住宅物業累進差餉制度","url":"https://www.rvd.gov.hk/tc/progressive_rating_system.html","pdf_page":null,"printed_page":"住宅物業累進差餉制度","quote":"應課差餉租值為550,000元或以下的住宅物業單位（佔約98%的私人住宅物業），差餉徵收率會維持在5%。"}},"notes":"Progressive scale (from 1 Jan 2025): first $550,000 at 5%, next $250,000 at 8%, remainder at 12%."},{"id":"rates.progressive.second_tier_rate.2026-27.act","label_en":"Domestic progressive rates – rate on next $250,000 of rateable value","label_zh":"住宅累進差餉 – 其次250,000元的徵收率","value":8,"unit":"percent","fy":"2026-27","basis":"actual","measure":"rates_rule","src":{"en":{"doc":"Rating and Valuation Department: Progressive Rating System for Domestic Tenements","url":"https://www.rvd.gov.hk/en/progressive_rating_system.html","pdf_page":null,"printed_page":"Progressive Rating System for Domestic Tenements (table)","quote":"First $550,000 5% Next $250,000 8% Remainder 12%"},"zh":{"doc":"差餉物業估價署：住宅物業累進差餉制度","url":"https://www.rvd.gov.hk/tc/progressive_rating_system.html","pdf_page":null,"printed_page":"住宅物業累進差餉制度（表）","quote":"首 550,000元 5% 另 250,000元 8% 餘額 12%"}}},{"id":"rates.progressive.top_rate.2026-27.act","label_en":"Domestic progressive rates – rate on rateable value above $800,000","label_zh":"住宅累進差餉 – 餘額徵收率","value":12,"unit":"percent","fy":"2026-27","basis":"actual","measure":"rates_rule","src":{"en":{"doc":"Rating and Valuation Department: Progressive Rating System for Domestic Tenements","url":"https://www.rvd.gov.hk/en/progressive_rating_system.html","pdf_page":null,"printed_page":"Progressive Rating System for Domestic Tenements (table)","quote":"First $550,000 5% Next $250,000 8% Remainder 12%"},"zh":{"doc":"差餉物業估價署：住宅物業累進差餉制度","url":"https://www.rvd.gov.hk/tc/progressive_rating_system.html","pdf_page":null,"printed_page":"住宅物業累進差餉制度（表）","quote":"首 550,000元 5% 另 250,000元 8% 餘額 12%"}},"notes":"Applies to the part of rateable value above $800,000 ($550,000 + $250,000)."},{"id":"rates.revenue.general_rates.2024-25.act","label_en":"General Rates revenue 2024-25 (actual)","label_zh":"一般差餉收入 2024-25（實際）","value":32723.501,"unit":"HKD_million","fy":"2024-25","basis":"actual","measure":"government_revenue","src":{"en":{"doc":"Estimates for the year ending 31 March 2027 – Revenue Head 2 General Rates","url":"https://www.budget.gov.hk/2026/eng/pdf/head002b.pdf","pdf_page":1,"printed_page":"991","quote":"030      General Rates ...................................................       32,723,501    36,165,000    36,516,000    35,183,000†"},"zh":{"doc":"二零二七年三月三十一日止年度預算 – 收入總目2 一般差餉","url":"https://www.budget.gov.hk/2026/chi/pdf/chead002.pdf","pdf_page":1,"printed_page":"927","quote":"030     一般差餉 ..............................    32,723,501   36,165,000   36,516,000   35,183,000†"}},"notes":"Printed in HK$'000 as 32,723,501; converted exactly to HK$ million."},{"id":"rates.revenue.general_rates.2025-26.rev","label_en":"General Rates revenue 2025-26 (revised estimate)","label_zh":"一般差餉收入 2025-26（修訂預算）","value":36516,"unit":"HKD_million","fy":"2025-26","basis":"revised_estimate","measure":"government_revenue","src":{"en":{"doc":"Estimates for the year ending 31 March 2027 – Revenue Head 2 General Rates","url":"https://www.budget.gov.hk/2026/eng/pdf/head002b.pdf","pdf_page":1,"printed_page":"991","quote":"The 2025–26 revised estimate of $36,516 million reflects an increase of $351 million (1.0%) over the original estimate."},"zh":{"doc":"二零二七年三月三十一日止年度預算 – 收入總目2 一般差餉","url":"https://www.budget.gov.hk/2026/chi/pdf/chead002.pdf","pdf_page":1,"printed_page":"927","quote":"030     一般差餉 ..............................    32,723,501   36,165,000   36,516,000   35,183,000†"}}},{"id":"rates.revenue.general_rates.2026-27.est","label_en":"General Rates revenue 2026-27 (estimate, after concession)","label_zh":"一般差餉收入 2026-27（預算，已計及差餉寬減）","value":35183,"unit":"HKD_million","fy":"2026-27","basis":"estimate","measure":"government_revenue","src":{"en":{"doc":"Estimates for the year ending 31 March 2027 – Revenue Head 2 General Rates","url":"https://www.budget.gov.hk/2026/eng/pdf/head002b.pdf","pdf_page":1,"printed_page":"991","quote":"The 2026–27 estimate of $35,183 million reflects a decrease of $1,333 million (3.7%) over the revised estimate for"},"zh":{"doc":"二零二七年三月三十一日止年度預算 – 收入總目2 一般差餉","url":"https://www.budget.gov.hk/2026/chi/pdf/chead002.pdf","pdf_page":1,"printed_page":"927","quote":"030     一般差餉 ..............................    32,723,501   36,165,000   36,516,000   35,183,000†"}},"notes":"After the proposed rates concessions (two quarters, $500 cap)."},{"id":"rates.revenue.share_of_total.2025-26.rev","label_en":"General Rates as % of total government revenue 2025-26","label_zh":"一般差餉佔政府收入總額比例 2025-26","value":5.7,"unit":"percent","fy":"2025-26","basis":"revised_estimate","measure":"revenue_share","src":{"en":{"doc":"Estimates for the year ending 31 March 2027 – Revenue Head 2 General Rates","url":"https://www.budget.gov.hk/2026/eng/pdf/head002b.pdf","pdf_page":1,"printed_page":"991","quote":"Revenue from General Rates generated 5.7% of total revenue in 2025–26."},"zh":{"doc":"二零二七年三月三十一日止年度預算 – 收入總目2 一般差餉","url":"https://www.budget.gov.hk/2026/chi/pdf/chead002.pdf","pdf_page":1,"printed_page":"927","quote":"自一般差餉獲取的收入佔二零二五至二六年度政府收入總額的 5.7%。"}}},{"id":"rev.salaries_tax.2026-27.est","label_en":"Salaries tax revenue 2026-27 (estimate, after Budget tax measures)","label_zh":"薪俸稅收入 2026-27（預算）","value":98000,"unit":"HKD_million","fy":"2026-27","basis":"estimate","measure":"government_revenue","src":{"en":{"doc":"Estimates for the year ending 31 March 2027 – Revenue Head 3 Internal Revenue","url":"https://www.budget.gov.hk/2026/eng/pdf/head003b.pdf","pdf_page":1,"printed_page":"992","quote":"(050) Salaries tax .............................................         88,878,791     96,470,000    97,000,000    98,000,000†"},"zh":{"doc":"二零二七年三月三十一日止年度預算 – 收入總目3 內部稅收","url":"https://www.budget.gov.hk/2026/chi/pdf/chead003.pdf","pdf_page":1,"printed_page":"928","quote":"(050) 薪俸稅 .....................      88,878,791       96,470,000    97,000,000   98,000,000†"}},"notes":"Head 3 subhead 030(050); printed in HK$'000 as 98,000,000. Collected in FY2026-27 = mostly final tax for YA2025/26 + provisional tax for YA2026/27."},{"id":"rev.salaries_tax.2025-26.rev","label_en":"Salaries tax revenue 2025-26 (revised estimate)","label_zh":"薪俸稅收入 2025-26（修訂預算）","value":97000,"unit":"HKD_million","fy":"2025-26","basis":"revised_estimate","measure":"government_revenue","src":{"en":{"doc":"Estimates for the year ending 31 March 2027 – Revenue Head 3 Internal Revenue","url":"https://www.budget.gov.hk/2026/eng/pdf/head003b.pdf","pdf_page":1,"printed_page":"992","quote":"(050) Salaries tax .............................................         88,878,791     96,470,000    97,000,000    98,000,000†"},"zh":{"doc":"二零二七年三月三十一日止年度預算 – 收入總目3 內部稅收","url":"https://www.budget.gov.hk/2026/chi/pdf/chead003.pdf","pdf_page":1,"printed_page":"928","quote":"(050) 薪俸稅 .....................      88,878,791       96,470,000    97,000,000   98,000,000†"}},"notes":"Budget Speech para 271 (pdf p90): 'salaries tax ... revised estimates at ... $97 billion'."},{"id":"rev.salaries_tax.2024-25.act","label_en":"Salaries tax revenue 2024-25 (actual)","label_zh":"薪俸稅收入 2024-25（實際）","value":88878.791,"unit":"HKD_million","fy":"2024-25","basis":"actual","measure":"government_revenue","src":{"en":{"doc":"Estimates for the year ending 31 March 2027 – Revenue Head 3 Internal Revenue","url":"https://www.budget.gov.hk/2026/eng/pdf/head003b.pdf","pdf_page":1,"printed_page":"992","quote":"(050) Salaries tax .............................................         88,878,791     96,470,000    97,000,000    98,000,000†"},"zh":{"doc":"二零二七年三月三十一日止年度預算 – 收入總目3 內部稅收","url":"https://www.budget.gov.hk/2026/chi/pdf/chead003.pdf","pdf_page":1,"printed_page":"928","quote":"(050) 薪俸稅 .....................      88,878,791       96,470,000    97,000,000   98,000,000†"}},"notes":"Printed in HK$'000. Equals IRD net salaries tax collections 2024-25 (Annual Report Schedule 2: 88,878,791)."},{"id":"rev.total_government_revenue.2026-27.est","label_en":"Total government revenue 2026-27 (estimate)","label_zh":"政府整體收入 2026-27（預算）","value":765.2,"unit":"HKD_billion","fy":"2026-27","basis":"estimate","measure":"government_revenue","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":91,"printed_page":"86","quote":"$765.2 billion, while earnings and profits tax are estimated to be"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":71,"printed_page":"66","quote":"277.  二零二六／二七年度的整體收入預計為七千六百\n     五 十二億元。"}},"notes":"Budget Speech para 277 (HTML budget54.html). zh number printed in Chinese numerals across a line break: '七千六百 / 五十二億元'."},{"id":"exp.total_government_expenditure.2026-27.est","label_en":"Total government expenditure 2026-27 (estimate)","label_zh":"政府整體開支 2026-27（預算）","value":843.4,"unit":"HKD_billion","fy":"2026-27","basis":"estimate","measure":"government_expenditure","src":{"en":{"doc":"The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026)","url":"https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf","pdf_page":91,"printed_page":"86","quote":"about 6.9 per cent to $843.4 billion, with its ratio to nominal GDP"},"zh":{"doc":"二零二六至二七財政年度政府財政預算案 – 財政司司長預算案演辭（二零二六年二月二十五日）","url":"https://www.budget.gov.hk/2026/chi/pdf/c_budget_speech_2026-27.pdf","pdf_page":71,"printed_page":"66","quote":"六點九至八千四百三十四億元，相當於名義本地生產總值的"}},"notes":"Budget Speech para 275 (HTML budget54.html)."}],"derived":[{"id":"der.ird.taxpayers_income_over_1m.ya2023-24","label_en":"Salaries taxpayers with annual income > HK$1 million (YA2023/24)","label_zh":"每年入息超過100萬元的薪俸稅納稅人（2023/24課稅年度）","value":238526,"unit":"count","formula":"sum of Schedule 5 taxpayers in bands ≥ $1,000,001","inputs":["tax.ird.sched5.taxpayers.1000001-1500000.ya2023-24.stat","tax.ird.sched5.taxpayers.1500001-2000000.ya2023-24.stat","tax.ird.sched5.taxpayers.2000001-3000000.ya2023-24.stat","tax.ird.sched5.taxpayers.3000001-5000000.ya2023-24.stat","tax.ird.sched5.taxpayers.5000001-7500000.ya2023-24.stat","tax.ird.sched5.taxpayers.7500001-10000000.ya2023-24.stat","tax.ird.sched5.taxpayers.10000001plus.ya2023-24.stat"]},{"id":"der.ird.taxpayers_income_over_1m_pct.ya2023-24","label_en":"Share of salaries taxpayers with income > HK$1m (YA2023/24)","label_zh":"入息超過100萬元納稅人佔納稅人比例","value":12.14,"unit":"percent","formula":"taxpayers(>1m) / 1,965,135","inputs":["tax.ird.sched5.taxpayers.1000001-1500000.ya2023-24.stat","tax.ird.sched5.taxpayers.1500001-2000000.ya2023-24.stat","tax.ird.sched5.taxpayers.2000001-3000000.ya2023-24.stat","tax.ird.sched5.taxpayers.3000001-5000000.ya2023-24.stat","tax.ird.sched5.taxpayers.5000001-7500000.ya2023-24.stat","tax.ird.sched5.taxpayers.7500001-10000000.ya2023-24.stat","tax.ird.sched5.taxpayers.10000001plus.ya2023-24.stat","tax.ird.salaries_taxpayers.ya2023-24.stat"]},{"id":"der.ird.final_tax_share_income_over_1m.ya2023-24","label_en":"Share of final salaries tax paid by taxpayers with income > HK$1m (YA2023/24)","label_zh":"入息超過100萬元納稅人所繳稅款佔最後評稅總額比例","value":69.15,"unit":"percent","formula":"final tax(>1m) / total final tax (Schedule 5, $'000)","inputs":["tax.ird.sched5.taxpayers.1000001-1500000.ya2023-24.stat","tax.ird.sched5.taxpayers.1500001-2000000.ya2023-24.stat","tax.ird.sched5.taxpayers.2000001-3000000.ya2023-24.stat","tax.ird.sched5.taxpayers.3000001-5000000.ya2023-24.stat","tax.ird.sched5.taxpayers.5000001-7500000.ya2023-24.stat","tax.ird.sched5.taxpayers.7500001-10000000.ya2023-24.stat","tax.ird.sched5.taxpayers.10000001plus.ya2023-24.stat","tax.ird.sched5.final_tax.1000001-1500000.ya2023-24.stat","tax.ird.sched5.final_tax.1500001-2000000.ya2023-24.stat","tax.ird.sched5.final_tax.2000001-3000000.ya2023-24.stat","tax.ird.sched5.final_tax.3000001-5000000.ya2023-24.stat","tax.ird.sched5.final_tax.5000001-7500000.ya2023-24.stat","tax.ird.sched5.final_tax.7500001-10000000.ya2023-24.stat","tax.ird.sched5.final_tax.10000001plus.ya2023-24.stat"]},{"id":"der.ird.taxpayers_income_over_1_5m.ya2023-24","label_en":"Salaries taxpayers with annual income > HK$1.5 million (≈ 'top 100,000') (YA2023/24)","label_zh":"每年入息超過150萬元的納稅人（約首10萬名）","value":111150,"unit":"count","formula":"sum of Schedule 5 taxpayers in bands ≥ $1,500,001","inputs":["tax.ird.sched5.taxpayers.1500001-2000000.ya2023-24.stat","tax.ird.sched5.taxpayers.2000001-3000000.ya2023-24.stat","tax.ird.sched5.taxpayers.3000001-5000000.ya2023-24.stat","tax.ird.sched5.taxpayers.5000001-7500000.ya2023-24.stat","tax.ird.sched5.taxpayers.7500001-10000000.ya2023-24.stat","tax.ird.sched5.taxpayers.10000001plus.ya2023-24.stat"]},{"id":"der.ird.final_tax_share_income_over_1_5m.ya2023-24","label_en":"Share of final salaries tax paid by taxpayers with income > HK$1.5m (YA2023/24)","label_zh":"入息超過150萬元納稅人所繳稅款比例","value":52.75,"unit":"percent","formula":"final tax(>1.5m) / total final tax","inputs":["tax.ird.sched5.taxpayers.1500001-2000000.ya2023-24.stat","tax.ird.sched5.taxpayers.2000001-3000000.ya2023-24.stat","tax.ird.sched5.taxpayers.3000001-5000000.ya2023-24.stat","tax.ird.sched5.taxpayers.5000001-7500000.ya2023-24.stat","tax.ird.sched5.taxpayers.7500001-10000000.ya2023-24.stat","tax.ird.sched5.taxpayers.10000001plus.ya2023-24.stat","tax.ird.sched5.final_tax.1500001-2000000.ya2023-24.stat","tax.ird.sched5.final_tax.2000001-3000000.ya2023-24.stat","tax.ird.sched5.final_tax.3000001-5000000.ya2023-24.stat","tax.ird.sched5.final_tax.5000001-7500000.ya2023-24.stat","tax.ird.sched5.final_tax.7500001-10000000.ya2023-24.stat","tax.ird.sched5.final_tax.10000001plus.ya2023-24.stat"],"notes":"IRD does not publish a 'top 100,000 taxpayers' statistic; the >$1.5m bands contain ~111,000 taxpayers (5.66%) and are the closest published cut."},{"id":"der.ird.taxpayers_income_over_1_5m_pct.ya2023-24","label_en":"Share of taxpayers with income > HK$1.5m (YA2023/24)","label_zh":"入息超過150萬元納稅人佔納稅人比例","value":5.66,"unit":"percent","formula":"taxpayers(>1.5m)/1,965,135","inputs":["tax.ird.sched5.taxpayers.1500001-2000000.ya2023-24.stat","tax.ird.sched5.taxpayers.2000001-3000000.ya2023-24.stat","tax.ird.sched5.taxpayers.3000001-5000000.ya2023-24.stat","tax.ird.sched5.taxpayers.5000001-7500000.ya2023-24.stat","tax.ird.sched5.taxpayers.7500001-10000000.ya2023-24.stat","tax.ird.sched5.taxpayers.10000001plus.ya2023-24.stat"]},{"id":"der.ird.taxpayers_income_le_300k.ya2023-24","label_en":"Salaries taxpayers with annual income ≤ HK$300,000 (YA2023/24)","label_zh":"每年入息30萬元或以下的納稅人","value":575322,"unit":"count","formula":"sum of two lowest Schedule 5 bands","inputs":["tax.ird.sched5.taxpayers.132001-200000.ya2023-24.stat","tax.ird.sched5.taxpayers.200001-300000.ya2023-24.stat"]},{"id":"der.ird.final_tax_share_income_le_300k.ya2023-24","label_en":"Share of final salaries tax paid by taxpayers with income ≤ HK$300,000 (YA2023/24)","label_zh":"入息30萬元或以下納稅人所繳稅款比例","value":0.75,"unit":"percent","formula":"final tax(≤300k)/total","inputs":["tax.ird.sched5.taxpayers.132001-200000.ya2023-24.stat","tax.ird.sched5.taxpayers.200001-300000.ya2023-24.stat","tax.ird.sched5.final_tax.132001-200000.ya2023-24.stat","tax.ird.sched5.final_tax.200001-300000.ya2023-24.stat"]},{"id":"der.ird.taxpayers_per_employed.ya2023-24","label_en":"Salaries taxpayers as % of employed persons (YA2023/24 vs 2023 employment)","label_zh":"薪俸稅納稅人佔就業人數比例（2023/24）","value":53,"unit":"percent","formula":"1,965,135 / 3,709,600","inputs":["tax.ird.salaries_taxpayers.ya2023-24.stat","pop.ghs.employed_persons.2023.stat"],"notes":"Employed persons include ~0.3–0.4m foreign domestic helpers and the taxpayer count includes pensioners; taxpayer count is before the one-off reduction, so fewer actually paid >$0. Use 'about half of workers pay salaries tax'."},{"id":"der.tax.taxpayers_benefiting_per_employed.ya2025-26","label_en":"Taxpayers with salaries tax/PA payable (YA2025/26 est.) as % of employed persons (Q4 2025)","label_zh":"受惠納稅人佔就業人數比例（2025/26）","value":57.8,"unit":"percent","formula":"2.12 million / 3.67 million","inputs":["tax.salaries.one_off_reduction_beneficiaries.ya2025-26.est","pop.bs.employed_persons.2025q4.stat"]},{"id":"der.tax.share_fully_exempted_by_reduction.ya2025-26","label_en":"Share of YA2025/26 taxpayers whose whole tax is wiped out by the $3,000 reduction (assessable income ≤ $200,000 band only, lower bound)","label_zh":"稅款全數獲寬減的納稅人比例（下限）","value":7.1,"unit":"percent","formula":"150 000 / 2 120 000","inputs":["tax.salaries.taxpayers_by_income.le200k.ya2025-26.est","tax.salaries.taxpayers_by_income.total.ya2025-26.est"]},{"id":"der.per_household.expenditure.2026-27","label_en":"Total government expenditure 2026-27 per domestic household (per year)","label_zh":"每戶平均分攤的政府整體開支（2026-27，每年）","value":301840,"unit":"HKD","formula":"843.4 bn × 1e9 / 2794200 households (Q2 2026)","inputs":["exp.total_government_expenditure.2026-27.est","hh.ghs.domestic_households.2026q2.stat"],"notes":"≈ HK$25,153 per household per month."},{"id":"der.per_capita.expenditure.2026-27","label_en":"Total government expenditure 2026-27 per resident (per year)","label_zh":"每人平均分攤的政府整體開支（2026-27，每年）","value":112180,"unit":"HKD","formula":"843.4 bn × 1e9 / 7,518,300 (mid-2026)","inputs":["exp.total_government_expenditure.2026-27.est","pop.csd.population.mid2026.stat"]},{"id":"der.per_household.revenue.2026-27","label_en":"Total government revenue 2026-27 per domestic household (per year)","label_zh":"每戶平均分攤的政府整體收入（2026-27，每年）","value":273853,"unit":"HKD","formula":"765.2 bn × 1e9 / 2794200 households (Q2 2026)","inputs":["rev.total_government_revenue.2026-27.est","hh.ghs.domestic_households.2026q2.stat"],"notes":"≈ HK$22,821 per household per month."},{"id":"der.per_capita.revenue.2026-27","label_en":"Total government revenue 2026-27 per resident (per year)","label_zh":"每人平均分攤的政府整體收入（2026-27，每年）","value":101778,"unit":"HKD","formula":"765.2 bn × 1e9 / 7,518,300 (mid-2026)","inputs":["rev.total_government_revenue.2026-27.est","pop.csd.population.mid2026.stat"]},{"id":"der.per_household.salaries_tax.2026-27","label_en":"Salaries tax revenue 2026-27 per domestic household (per year)","label_zh":"每戶平均分攤的薪俸稅收入（2026-27，每年）","value":35073,"unit":"HKD","formula":"98,000 m × 1e6 / 2,794,200","inputs":["rev.salaries_tax.2026-27.est","hh.ghs.domestic_households.2026q2.stat"],"notes":"An arithmetic average only – most households pay little or no salaries tax (2021 Census: top 10% of households paid 77.6% of salaries+property tax; bottom 20% paid none)."},{"id":"der.revenue_share.salaries_tax.2026-27","label_en":"Salaries tax as % of total government revenue 2026-27 (estimate)","label_zh":"薪俸稅佔政府整體收入比例（2026-27預算）","value":12.8,"unit":"percent","formula":"98,000 m / 765,200 m","inputs":["rev.salaries_tax.2026-27.est","rev.total_government_revenue.2026-27.est"]},{"id":"der.per_household.general_rates.2026-27","label_en":"General Rates revenue 2026-27 per domestic household (per year)","label_zh":"每戶平均分攤的一般差餉收入（2026-27，每年）","value":12591,"unit":"HKD","formula":"35,183 m × 1e6 / 2,794,200","inputs":["rates.revenue.general_rates.2026-27.est","hh.ghs.domestic_households.2026q2.stat"],"notes":"Includes rates on non-domestic property (shops, offices etc.), so this overstates what a household pays directly; compare average domestic rates after concession $6,372/yr per domestic property."},{"id":"der.per_taxpayer.salaries_tax.2026-27","label_en":"Salaries tax revenue 2026-27 per salaries taxpayer (approx.)","label_zh":"每名薪俸稅納稅人平均稅款（2026-27，約數）","value":46226,"unit":"HKD","formula":"98,000 m × 1e6 / 2.12 million taxpayers (YA2025/26 est.)","inputs":["rev.salaries_tax.2026-27.est","tax.salaries.one_off_reduction_beneficiaries.ya2025-26.est"],"notes":"Mismatch of bases (fiscal-year collections incl. provisional tax vs. taxpayers of one YA); approximate. Latest exact figure: average final tax $45,276 per taxpayer (YA2023/24)."}],"salaries_tax_rules":{"YA2025/26":{"year_of_assessment":"YA2025/26","period":"1 April 2025 – 31 March 2026","status":"In force (final assessments issued from mid-2026). One-off reduction enacted (gazetted 22 May 2026).","computation":{"net_income":"assessable income (salary incl. bonus, housing benefit etc.) − deductions (MPF mandatory contributions, self-education, home loan interest OR domestic rent, VHIS, annuity/TVC, charitable donations, elderly residential care, AR services, outgoings)","net_chargeable_income":"max(0, net_income − total allowances)","tax_progressive":"apply progressive_bands to net_chargeable_income","tax_standard":"standard_rate.tier1.rate_pct × min(net_income, standard_rate.tier1.up_to_net_income) + standard_rate.tier2.rate_pct × max(0, net_income − standard_rate.tier2.above_net_income)","tax_before_reduction":"min(tax_progressive, tax_standard)","tax_payable":"tax_before_reduction − min(tax_before_reduction × one_off_tax_reduction.pct, one_off_tax_reduction.cap_per_case)  (no reduction if pct is null)","source":"IRD PAM 61 section 3 'Calculation of Tax Payable'; GovHK 'How to Calculate the Amount of Tax that You Should Pay?'","notes":"Married couples may elect joint assessment (allowances pooled; reduction cap applies per couple). Home loan interest and domestic rent deductions are mutually exclusive in practice (own-home vs rented home). MPF deduction = actual mandatory contributions, capped at deduction_caps.mpf_mandatory_contributions; employee mandatory contribution = mpf.employee_rate_pct × monthly relevant income, nil if below mpf.min_relevant_income_monthly, relevant income capped at mpf.max_relevant_income_monthly."},"progressive_bands":[{"width":{"value":50000,"fig":"tax.salaries.band1_width.ya2025-26.act"},"rate_pct":{"value":2,"fig":"tax.salaries.band1_rate.ya2025-26.act"}},{"width":{"value":50000,"fig":"tax.salaries.band2_width.ya2025-26.act"},"rate_pct":{"value":6,"fig":"tax.salaries.band2_rate.ya2025-26.act"}},{"width":{"value":50000,"fig":"tax.salaries.band3_width.ya2025-26.act"},"rate_pct":{"value":10,"fig":"tax.salaries.band3_rate.ya2025-26.act"}},{"width":{"value":50000,"fig":"tax.salaries.band4_width.ya2025-26.act"},"rate_pct":{"value":14,"fig":"tax.salaries.band4_rate.ya2025-26.act"}},{"width":null,"rate_pct":{"value":17,"fig":"tax.salaries.remainder_rate.ya2025-26.act"}}],"standard_rate":{"tier1":{"up_to_net_income":{"value":5000000,"fig":"tax.salaries.standard_rate_threshold.ya2025-26.act"},"rate_pct":{"value":15,"fig":"tax.salaries.standard_rate_tier1.ya2025-26.act"}},"tier2":{"above_net_income":{"value":5000000,"fig":"tax.salaries.standard_rate_threshold.ya2025-26.act"},"rate_pct":{"value":16,"fig":"tax.salaries.standard_rate_tier2.ya2025-26.act"}}},"allowances":{"basic":{"value":132000,"fig":"tax.salaries.basic_allowance.ya2025-26.act"},"married_person":{"value":264000,"fig":"tax.salaries.married_person_allowance.ya2025-26.act"},"single_parent":{"value":132000,"fig":"tax.salaries.single_parent_allowance.ya2025-26.act"},"personal_disability":{"value":75000,"fig":"tax.salaries.personal_disability_allowance.ya2025-26.act"},"child_each_1st_to_9th":{"value":130000,"fig":"tax.salaries.child_allowance.ya2025-26.act"},"additional_child_newborn":{"value":130000,"fig":"tax.salaries.additional_child_allowance_newborn.ya2025-26.act"},"additional_child_claim_years":{"value":1,"fig":"tax.salaries.additional_child_allowance_claim_years.ya2025-26.act"},"dependent_parent_60plus":{"value":50000,"fig":"tax.salaries.dependent_parent_allowance_60plus.ya2025-26.act"},"dependent_parent_60plus_additional_if_living_with":{"value":50000,"fig":"tax.salaries.dependent_parent_additional_60plus.ya2025-26.act"},"dependent_parent_55_to_59":{"value":25000,"fig":"tax.salaries.dependent_parent_allowance_55to59.ya2025-26.act"},"dependent_parent_55_to_59_additional_if_living_with":{"value":25000,"fig":"tax.salaries.dependent_parent_additional_55to59.ya2025-26.act"},"dependent_brother_sister":{"value":37500,"fig":"tax.salaries.dependent_sibling_allowance.ya2025-26.act"},"disabled_dependant":{"value":75000,"fig":"tax.salaries.disabled_dependant_allowance.ya2025-26.act"}},"deduction_caps":{"self_education":{"value":100000,"fig":"tax.salaries.self_education_cap.ya2025-26.act"},"home_loan_interest_basic":{"value":100000,"fig":"tax.salaries.home_loan_interest_cap.ya2025-26.act"},"home_loan_interest_additional_with_child":{"value":20000,"fig":"tax.salaries.home_loan_interest_additional_cap.ya2025-26.act"},"home_loan_interest_max_years":{"value":20,"fig":"tax.salaries.home_loan_interest_years.ya2025-26.act"},"charitable_donations_pct_of_income":{"value":35,"fig":"tax.salaries.charitable_donations_cap_pct.ya2025-26.act"},"elderly_residential_care":{"value":100000,"fig":"tax.salaries.elderly_residential_care_cap.ya2025-26.act"},"mpf_mandatory_contributions":{"value":18000,"fig":"tax.salaries.mpf_mandatory_contributions_cap.ya2025-26.act"},"vhis_premium_per_insured_person":{"value":8000,"fig":"tax.salaries.vhis_premiums_cap.ya2025-26.act"},"annuity_premiums_plus_tvc":{"value":60000,"fig":"tax.salaries.annuity_tvc_cap.ya2025-26.act"},"domestic_rent_basic":{"value":100000,"fig":"tax.salaries.domestic_rent_cap.ya2025-26.act"},"domestic_rent_additional_with_child":{"value":20000,"fig":"tax.salaries.domestic_rent_additional_cap.ya2025-26.act"},"assisted_reproductive_services":{"value":100000,"fig":"tax.salaries.assisted_reproductive_services_cap.ya2025-26.act"}},"mpf":{"employee_rate_pct":{"value":5,"fig":"tax.mpf.employee_contribution_rate.2026.act"},"min_relevant_income_monthly":{"value":7100,"fig":"tax.mpf.min_relevant_income_monthly.2026.act"},"max_relevant_income_monthly":{"value":30000,"fig":"tax.mpf.max_relevant_income_monthly.2026.act"},"note":"MPFA levels current as of 2026; they applied throughout YA2025/26 and YA2026/27 to date."},"standard_rate_zone_income":{"single":{"value":2022000,"fig":"tax.salaries.standard_rate_zone_income.single.ya2025-26.act"},"married":{"value":3144000,"fig":"tax.salaries.standard_rate_zone_income.married.ya2025-26.act"},"married_2children":{"value":5708000,"fig":"tax.salaries.standard_rate_zone_income.married_2children.ya2025-26.act"}},"one_off_tax_reduction":{"pct":{"value":100,"fig":"tax.salaries.one_off_reduction_pct.ya2025-26.act"},"cap_per_case":{"value":3000,"fig":"tax.salaries.one_off_reduction_cap.ya2025-26.act"},"applies_to":"final salaries tax / tax under personal assessment for YA2025/26 (not provisional tax); cap per individual, or per married couple if jointly assessed","beneficiaries_est":{"value":2120000,"fig":"tax.salaries.one_off_reduction_beneficiaries.ya2025-26.est"},"revenue_forgone_hkd_billion":{"value":5.3,"fig":"tax.salaries.one_off_reduction_cost.ya2025-26.est"}},"source_figure_ids":["tax.mpf.employee_contribution_rate.2026.act","tax.mpf.max_relevant_income_monthly.2026.act","tax.mpf.min_relevant_income_monthly.2026.act","tax.salaries.additional_child_allowance_claim_years.ya2025-26.act","tax.salaries.additional_child_allowance_newborn.ya2025-26.act","tax.salaries.annuity_tvc_cap.ya2025-26.act","tax.salaries.assisted_reproductive_services_cap.ya2025-26.act","tax.salaries.band1_rate.ya2025-26.act","tax.salaries.band1_width.ya2025-26.act","tax.salaries.band2_rate.ya2025-26.act","tax.salaries.band2_width.ya2025-26.act","tax.salaries.band3_rate.ya2025-26.act","tax.salaries.band3_width.ya2025-26.act","tax.salaries.band4_rate.ya2025-26.act","tax.salaries.band4_width.ya2025-26.act","tax.salaries.basic_allowance.ya2025-26.act","tax.salaries.charitable_donations_cap_pct.ya2025-26.act","tax.salaries.child_allowance.ya2025-26.act","tax.salaries.dependent_parent_additional_55to59.ya2025-26.act","tax.salaries.dependent_parent_additional_60plus.ya2025-26.act","tax.salaries.dependent_parent_allowance_55to59.ya2025-26.act","tax.salaries.dependent_parent_allowance_60plus.ya2025-26.act","tax.salaries.dependent_sibling_allowance.ya2025-26.act","tax.salaries.disabled_dependant_allowance.ya2025-26.act","tax.salaries.domestic_rent_additional_cap.ya2025-26.act","tax.salaries.domestic_rent_cap.ya2025-26.act","tax.salaries.elderly_residential_care_cap.ya2025-26.act","tax.salaries.home_loan_interest_additional_cap.ya2025-26.act","tax.salaries.home_loan_interest_cap.ya2025-26.act","tax.salaries.home_loan_interest_years.ya2025-26.act","tax.salaries.married_person_allowance.ya2025-26.act","tax.salaries.mpf_mandatory_contributions_cap.ya2025-26.act","tax.salaries.one_off_reduction_beneficiaries.ya2025-26.est","tax.salaries.one_off_reduction_cap.ya2025-26.act","tax.salaries.one_off_reduction_cost.ya2025-26.est","tax.salaries.one_off_reduction_pct.ya2025-26.act","tax.salaries.personal_disability_allowance.ya2025-26.act","tax.salaries.remainder_rate.ya2025-26.act","tax.salaries.self_education_cap.ya2025-26.act","tax.salaries.single_parent_allowance.ya2025-26.act","tax.salaries.standard_rate_threshold.ya2025-26.act","tax.salaries.standard_rate_tier1.ya2025-26.act","tax.salaries.standard_rate_tier2.ya2025-26.act","tax.salaries.standard_rate_zone_income.married.ya2025-26.act","tax.salaries.standard_rate_zone_income.married_2children.ya2025-26.act","tax.salaries.standard_rate_zone_income.single.ya2025-26.act","tax.salaries.vhis_premiums_cap.ya2025-26.act"]},"YA2026/27":{"year_of_assessment":"YA2026/27","period":"1 April 2026 – 31 March 2027","status":"In force: allowance increases enacted (LegCo passed 13 May 2026, gazetted 22 May 2026); IRD applies them in 2026/27 provisional tax. Any one-off reduction for YA2026/27 would only be announced in the 2027-28 Budget (Feb 2027) – none as of 2026-10-08. A 2026 Policy Address proposal (see pending_proposals) is NOT yet law.","computation":{"net_income":"assessable income (salary incl. bonus, housing benefit etc.) − deductions (MPF mandatory contributions, self-education, home loan interest OR domestic rent, VHIS, annuity/TVC, charitable donations, elderly residential care, AR services, outgoings)","net_chargeable_income":"max(0, net_income − total allowances)","tax_progressive":"apply progressive_bands to net_chargeable_income","tax_standard":"standard_rate.tier1.rate_pct × min(net_income, standard_rate.tier1.up_to_net_income) + standard_rate.tier2.rate_pct × max(0, net_income − standard_rate.tier2.above_net_income)","tax_before_reduction":"min(tax_progressive, tax_standard)","tax_payable":"tax_before_reduction − min(tax_before_reduction × one_off_tax_reduction.pct, one_off_tax_reduction.cap_per_case)  (no reduction if pct is null)","source":"IRD PAM 61 section 3 'Calculation of Tax Payable'; GovHK 'How to Calculate the Amount of Tax that You Should Pay?'","notes":"Married couples may elect joint assessment (allowances pooled; reduction cap applies per couple). Home loan interest and domestic rent deductions are mutually exclusive in practice (own-home vs rented home). MPF deduction = actual mandatory contributions, capped at deduction_caps.mpf_mandatory_contributions; employee mandatory contribution = mpf.employee_rate_pct × monthly relevant income, nil if below mpf.min_relevant_income_monthly, relevant income capped at mpf.max_relevant_income_monthly."},"progressive_bands":[{"width":{"value":50000,"fig":"tax.salaries.band1_width.ya2026-27.act"},"rate_pct":{"value":2,"fig":"tax.salaries.band1_rate.ya2026-27.act"}},{"width":{"value":50000,"fig":"tax.salaries.band2_width.ya2026-27.act"},"rate_pct":{"value":6,"fig":"tax.salaries.band2_rate.ya2026-27.act"}},{"width":{"value":50000,"fig":"tax.salaries.band3_width.ya2026-27.act"},"rate_pct":{"value":10,"fig":"tax.salaries.band3_rate.ya2026-27.act"}},{"width":{"value":50000,"fig":"tax.salaries.band4_width.ya2026-27.act"},"rate_pct":{"value":14,"fig":"tax.salaries.band4_rate.ya2026-27.act"}},{"width":null,"rate_pct":{"value":17,"fig":"tax.salaries.remainder_rate.ya2026-27.act"}}],"standard_rate":{"tier1":{"up_to_net_income":{"value":5000000,"fig":"tax.salaries.standard_rate_threshold.ya2026-27.act"},"rate_pct":{"value":15,"fig":"tax.salaries.standard_rate_tier1.ya2026-27.act"}},"tier2":{"above_net_income":{"value":5000000,"fig":"tax.salaries.standard_rate_threshold.ya2026-27.act"},"rate_pct":{"value":16,"fig":"tax.salaries.standard_rate_tier2.ya2026-27.act"}}},"allowances":{"basic":{"value":145000,"fig":"tax.salaries.basic_allowance.ya2026-27.act"},"married_person":{"value":290000,"fig":"tax.salaries.married_person_allowance.ya2026-27.act"},"single_parent":{"value":145000,"fig":"tax.salaries.single_parent_allowance.ya2026-27.act"},"personal_disability":{"value":75000,"fig":"tax.salaries.personal_disability_allowance.ya2026-27.act"},"child_each_1st_to_9th":{"value":140000,"fig":"tax.salaries.child_allowance.ya2026-27.act"},"additional_child_newborn":{"value":140000,"fig":"tax.salaries.additional_child_allowance_newborn.ya2026-27.act"},"additional_child_claim_years":{"value":2,"fig":"tax.salaries.additional_child_allowance_claim_years.ya2026-27.act"},"dependent_parent_60plus":{"value":55000,"fig":"tax.salaries.dependent_parent_allowance_60plus.ya2026-27.act"},"dependent_parent_60plus_additional_if_living_with":{"value":55000,"fig":"tax.salaries.dependent_parent_additional_60plus.ya2026-27.act"},"dependent_parent_55_to_59":{"value":27500,"fig":"tax.salaries.dependent_parent_allowance_55to59.ya2026-27.act"},"dependent_parent_55_to_59_additional_if_living_with":{"value":27500,"fig":"tax.salaries.dependent_parent_additional_55to59.ya2026-27.act"},"dependent_brother_sister":{"value":37500,"fig":"tax.salaries.dependent_sibling_allowance.ya2026-27.act"},"disabled_dependant":{"value":75000,"fig":"tax.salaries.disabled_dependant_allowance.ya2026-27.act"},"child_plus_additional_newborn_each_of_first_two_years":{"value":280000,"fig":"tax.salaries.child_plus_additional_newborn.ya2026-27.act"}},"deduction_caps":{"self_education":{"value":100000,"fig":"tax.salaries.self_education_cap.ya2026-27.act"},"home_loan_interest_basic":{"value":100000,"fig":"tax.salaries.home_loan_interest_cap.ya2026-27.act"},"home_loan_interest_additional_with_child":{"value":20000,"fig":"tax.salaries.home_loan_interest_additional_cap.ya2026-27.act"},"home_loan_interest_max_years":{"value":20,"fig":"tax.salaries.home_loan_interest_years.ya2026-27.act"},"charitable_donations_pct_of_income":{"value":35,"fig":"tax.salaries.charitable_donations_cap_pct.ya2026-27.act"},"elderly_residential_care":{"value":110000,"fig":"tax.salaries.elderly_residential_care_cap.ya2026-27.act"},"mpf_mandatory_contributions":{"value":18000,"fig":"tax.salaries.mpf_mandatory_contributions_cap.ya2026-27.act"},"vhis_premium_per_insured_person":{"value":8000,"fig":"tax.salaries.vhis_premiums_cap.ya2026-27.act"},"annuity_premiums_plus_tvc":{"value":60000,"fig":"tax.salaries.annuity_tvc_cap.ya2026-27.act"},"domestic_rent_basic":{"value":100000,"fig":"tax.salaries.domestic_rent_cap.ya2026-27.act"},"domestic_rent_additional_with_child":{"value":20000,"fig":"tax.salaries.domestic_rent_additional_cap.ya2026-27.act"},"assisted_reproductive_services":{"value":100000,"fig":"tax.salaries.assisted_reproductive_services_cap.ya2026-27.act"}},"mpf":{"employee_rate_pct":{"value":5,"fig":"tax.mpf.employee_contribution_rate.2026.act"},"min_relevant_income_monthly":{"value":7100,"fig":"tax.mpf.min_relevant_income_monthly.2026.act"},"max_relevant_income_monthly":{"value":30000,"fig":"tax.mpf.max_relevant_income_monthly.2026.act"},"note":"MPFA levels current as of 2026; they applied throughout YA2025/26 and YA2026/27 to date."},"standard_rate_zone_income":{"single":{"value":2132500,"fig":"tax.salaries.standard_rate_zone_income.single.ya2026-27.act"},"married":{"value":3365000,"fig":"tax.salaries.standard_rate_zone_income.married.ya2026-27.act"},"married_2children":{"value":6490000,"fig":"tax.salaries.standard_rate_zone_income.married_2children.ya2026-27.act"}},"one_off_tax_reduction":{"pct":null,"cap_per_case":null,"note":"None announced as of 2026-10-08 (would be decided in the 2027-28 Budget)."},"pending_proposals":[{"what":"Child allowance and additional newborn allowance for 2nd and subsequent children born on or after 16 September 2026 raised to `value`","value":{"value":160000,"fig":"tax.salaries.child_allowance_2nd_plus_proposed.ya2026-27.proj"},"status":"proposed in 2026 Policy Address; legislation pending"}],"source_figure_ids":["tax.mpf.employee_contribution_rate.2026.act","tax.mpf.max_relevant_income_monthly.2026.act","tax.mpf.min_relevant_income_monthly.2026.act","tax.salaries.additional_child_allowance_claim_years.ya2026-27.act","tax.salaries.additional_child_allowance_newborn.ya2026-27.act","tax.salaries.annuity_tvc_cap.ya2026-27.act","tax.salaries.assisted_reproductive_services_cap.ya2026-27.act","tax.salaries.band1_rate.ya2026-27.act","tax.salaries.band1_width.ya2026-27.act","tax.salaries.band2_rate.ya2026-27.act","tax.salaries.band2_width.ya2026-27.act","tax.salaries.band3_rate.ya2026-27.act","tax.salaries.band3_width.ya2026-27.act","tax.salaries.band4_rate.ya2026-27.act","tax.salaries.band4_width.ya2026-27.act","tax.salaries.basic_allowance.ya2026-27.act","tax.salaries.charitable_donations_cap_pct.ya2026-27.act","tax.salaries.child_allowance.ya2026-27.act","tax.salaries.child_allowance_2nd_plus_proposed.ya2026-27.proj","tax.salaries.child_plus_additional_newborn.ya2026-27.act","tax.salaries.dependent_parent_additional_55to59.ya2026-27.act","tax.salaries.dependent_parent_additional_60plus.ya2026-27.act","tax.salaries.dependent_parent_allowance_55to59.ya2026-27.act","tax.salaries.dependent_parent_allowance_60plus.ya2026-27.act","tax.salaries.dependent_sibling_allowance.ya2026-27.act","tax.salaries.disabled_dependant_allowance.ya2026-27.act","tax.salaries.domestic_rent_additional_cap.ya2026-27.act","tax.salaries.domestic_rent_cap.ya2026-27.act","tax.salaries.elderly_residential_care_cap.ya2026-27.act","tax.salaries.home_loan_interest_additional_cap.ya2026-27.act","tax.salaries.home_loan_interest_cap.ya2026-27.act","tax.salaries.home_loan_interest_years.ya2026-27.act","tax.salaries.married_person_allowance.ya2026-27.act","tax.salaries.mpf_mandatory_contributions_cap.ya2026-27.act","tax.salaries.personal_disability_allowance.ya2026-27.act","tax.salaries.remainder_rate.ya2026-27.act","tax.salaries.self_education_cap.ya2026-27.act","tax.salaries.single_parent_allowance.ya2026-27.act","tax.salaries.standard_rate_threshold.ya2026-27.act","tax.salaries.standard_rate_tier1.ya2026-27.act","tax.salaries.standard_rate_tier2.ya2026-27.act","tax.salaries.standard_rate_zone_income.married.ya2026-27.act","tax.salaries.standard_rate_zone_income.married_2children.ya2026-27.act","tax.salaries.standard_rate_zone_income.single.ya2026-27.act","tax.salaries.vhis_premiums_cap.ya2026-27.act"]}}}