You can calculate your tax liability under salaries tax or personal assessment by using a simple tax computation program developed by the Inland Revenue Department (IRD). The program has now been updated to facilitate you to calculate the amount of tax payable for 2007/08 and 2008/09 after taking into account the 2008-09 Budget proposals.

The tax payable figure produced by the program is for your information only. Its correctness always depends on whether you have entered the correct income figure, deductions, your marital status and the number of your dependants. IRD accepts no liability whatsoever for any loss or damage which may be incurred by its use.

This program only works with Internet Explorer version 4.0 or Netscape 4.0 or above.

Salaries Tax
The program can indicate whether it is to your advantage to elect joint assessment if the income and deductions of you and your spouse (where applicable) are inputted in the input page. If you have received back pay, gratuities, terminal or retirement award, you may also use the program to check whether it is to your advantage to have the lump sum payment related back to the relevant periods.

• More on back pay, contract gratuities, deferred pay and arrears of pay (including relate-back)
  http://www.ird.gov.hk/eng/tax/ere_grat.htm

Personal Assessment
If you and/or your spouse had income chargeable to property tax and/or profits tax, the program can indicate whether it is to your advantage to elect for personal assessment. Please input the total income and deductions of you and your spouse (where applicable) in the input page.

Filing under eTAX
The Internet Filing function can also compute your tax liability. Immediately after you have lodged your tax return electronically, the system will estimate your salaries tax payable automatically according to the information supplied in your tax return and show you the amount of salaries tax payable under each instalment after deducting the provisional tax charged for the year.

• More on features of the Internet Filing function
  http://www.gov.hk/en/residents/taxes/etax/services/filing_of_tax_return_bir60.htm

By selecting to calculate your tax under salaries tax or personal assessment and the relevant year of assessment below, the link will lead you to an input page where you can select your marital status, input the total income, deductions and the number of dependants of you and your spouse (where applicable). After completing the above input and pressing the ‘Compute’ button at the bottom, another page will appear which shows you your estimated tax liability.

Calculating Your Tax under Salaries Tax

Per 2008-09 Budget Proposals

• 2008/09
  http://www.ird.gov.hk/eng/ese/st_comp_2008_09_budget/stcfrm.htm
• 2007/08
  http://www.ird.gov.hk/eng/ese/st_comp_2007_08_budget/stcfrm.htm

Under Current Legislation

• 2007/08
  http://www.ird.gov.hk/eng/ese/st_comp_2007_08/stcfrm.htm
• 2006/07
  http://www.ird.gov.hk/eng/ese/st_comp_2006_07/stcfrm.htm
• 2005/06
  http://www.ird.gov.hk/eng/ese/st_comp_2005_06/stcfrm.htm
• 2004/05
  http://www.ird.gov.hk/eng/ese/st_comp_2004_05/stcfrm.htm
• 2003/04
  http://www.ird.gov.hk/eng/ese/st_comp_2003_04/stcfrm.htm
• 2002/03
  http://www.ird.gov.hk/eng/ese/st_comp_2002_03/stcfrm.htm

Calculating Your Tax under Personal Assessment

Per 2008-09 Budget Proposals

• 2008/09
  http://www.ird.gov.hk/eng/ese/pa_comp_2008_09_budget/pacfrm.htm
• 2007/08
  http://www.ird.gov.hk/eng/ese/pa_comp_2007_08_budget/pacfrm.htm

Under Current Legislation

• 2007/08
  http://www.ird.gov.hk/eng/ese/pa_comp_2007_08/pacfrm.htm
• 2006/07
  http://www.ird.gov.hk/eng/ese/pa_comp_2006_07/pacfrm.htm
• 2005/06
  http://www.ird.gov.hk/eng/ese/pa_comp_2005_06/pacfrm.htm
• 2004/05
  http://www.ird.gov.hk/eng/ese/pa_comp_2004_05/pacfrm.htm
• 2003/04
  http://www.ird.gov.hk/eng/ese/pa_comp_2003_04/pacfrm.htm
• 2002/03
  http://www.ird.gov.hk/eng/ese/pa_comp_2002_03/pacfrm.htm