The corporate tax rate in Hong Kong is 8.25% on the first HK$2,000,000 of assessable profits and 16.5% on the balance for corporations electing the two-tiered regime. Unincorporated businesses pay 7.5% and 15%. Without the election, the flat rate is 16.5% for corporations and 15% for unincorporated businesses.

Deduct all outgoings incurred in producing chargeable profits from your Hong Kong-sourced revenue, then apply capital allowances, losses brought forward and approved donations to reach assessable profits. Apply 8.25% to the first HK$2,000,000 and 16.5% above it. Our Hong Kong corporate tax calculator performs this computation automatically.

Yes. A one-off 100% reduction of profits tax applies for the year of assessment 2025/26, capped at HK$3,000 per business. The legislation was gazetted on 22 May 2026. No application is required; the IRD applies it in the final assessment and will reassess any assessment already issued.

Use the Ascentium Hong Kong Corporate Tax Calculator on this page. Enter revenue arising in Hong Kong, deduct allowable expenses, then add capital allowances, losses brought forward and approved donations. Our calculator instantly applies the SME two-tiered rates, charging 8.25% on the first HK$2,000,000 of assessable profits and 16.5% on the balance.

A reliable Hong Kong tax calculator applies current Inland Revenue Department rates, covers both corporate and unincorporated tiers, shows its computation, and carries a review date. This calculator is maintained by Ascentium Hong Kong tax specialists against published IRD rates, and every estimate can be reviewed by a licensed adviser before you file.