GovHK 香港政府一站通

薪俸稅及個人入息課稅稅率

檢視薪俸稅及個人入息課稅稅率前，可先了解怎樣計算你的應繳稅款。本文還列出標準稅率及須按標準稅率繳稅的每年入息水平。

怎樣計算你的應繳稅款

應課稅入息實額，即應評稅入息減去扣除及免稅額，須按累進稅率計算應繳稅款。但若你所須繳付的稅款超過以標準稅率就你的總入息淨額 (即應評稅入息減去扣除但沒有免稅額) 而計算的數目，則你只須繳交較低稅款。

2008/09 課稅年度

         應課稅入息實額        稅率           稅款
                      $                $
首                           40,000                 2%                     800
另                           40,000                 7%                  2,800
                            80,000                   3,600
另                           40,000               12%                  4,800
                          120,000                   8,400
餘額                17% 


2008/09年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之一百的稅款，每宗個案以8,000元為上限。

2007/08 課稅年度

         應課稅入息實額        稅率           稅款
                      $                $
首                           35,000                 2%                     700
另                           35,000                 7%                  2,450
                            70,000                   3,150
另                           35,000               12%                  4,200
                          105,000                   7,350
餘額                17% 

 

2007/08年度薪俸稅及個人入息課稅稅款的75%可獲寬減，每宗個案以$25,000為上限。

2006/07 課稅年度

         應課稅入息實額        稅率           稅款
                      $                $
首                           30,000                 2%                     600
另                           30,000                 7%                  2,100
                            60,000                   2,700
另                           30,000               13%                  3,900
                            90,000                   6,600
餘額                19% 

 

2006/07年度薪俸稅及個人入息課稅稅款的50%可獲寬減，每宗個案以$15,000為上限。

2004/05 及 2005/06 課稅年度

         應課稅入息實額        稅率           稅款
                      $                $
首                           30,000                 2%                     600
另                           30,000                 8%                  2,400
                            60,000                   3,000
另                           30,000               14%                  4,200
                            90,000                   7,200
餘額                20% 

 

2003/04 課稅年度

         應課稅入息實額        稅率           稅款
                      $                $
首                           32,500                2%                650.00
另                           32,500                7.5%             2,437.50
                            65,000              3,087.50
另                           32,500              13%             4,225.00
                            97,500              7,312.50
餘額               18.5% 

 

標準稅率

課稅年度稅率
2008/09及其後 (註)15%
2004/05 至 2007/08 (註)16%
2003/0415.5%

 

(註)

(1) 2008/09年度薪俸稅及個人入息課稅稅款的100%可獲寬減，每宗個案以$8,000為上限。

(2) 2007/08年度薪俸稅、物業稅、利得稅及個人入息課稅稅款的75%可獲寬減，每宗個案以$25,000為上限。

(3) 2006/07年度薪俸稅及個人入息課稅稅款的50%可獲寬減，每宗個案以$15,000為上限。

每年入息達到以下水平的人士須按標準稅率繳稅

 

2006/07 課稅年度

                    $

2007/08 課稅年度

                    $

2008/09 課稅年度

                    $
單身                                983,334                         2,750,000                         1,518,000
已婚                             1,616,667                         4,450,000                         2,436,000
已婚加一名子女                             1,870,000                         5,300,000                         2,861,000
已婚加兩名子女                             2,123,334                         6,150,000                         3,286,000
已婚加三名子女                             2,376,667                         7,000,000                         3,711,000

 

供養兩名60歲或以上的父母或祖父母或外祖父母的人士

 

       2006/07 課稅年度

                    $

2007/08 課稅年度

                     $

2008/09 課稅年度

                     $
單身                             1,363,334                         3,770,000                         2,028,000
已婚                             1,996,667                         5,470,000                         2,946,000
已婚加一名子女                             2,250,000                         6,320,000                         3,371,000
已婚加兩名子女                             2,503,334                         7,170,000                         3,796,000
已婚加三名子女                             2,756,667                         8,020,000                         4,221,000

 

供養兩名與納稅人同住60歲或以上的父母或祖父母或外祖父母的人士

 

2006/07 課稅年度

                    $

2007/08 課稅年度

                      $

2008/09 課稅年度

                      $
單身                             1,743,334                         4,790,000                         2,538,000
已婚                             2,376,667                         6,490,000                         3,456,000
已婚加一名子女                             2,630,000                         7,340,000                         3,881,000
已婚加兩名子女                             2,883,334                         8,190,000                         4,306,000
已婚加三名子女                             3,136,667                         9,040,000                         4,731,000

 

供養一名與納稅人同住60歲或以上的父母或祖父母或外祖父母的人士及一名傷殘兄弟或姊妹的人士

 

2006/07 課稅年度

                    $

2007/08 課稅年度

                     $

2008/09 課稅年度

                     $
單身                             1,933,334                         5,300,000                         2,793,000
已婚                             2,566,667                         7,000,000                         3,711,000
已婚加一名子女                             2,820,000                         7,850,000                         4,136,000
已婚加兩名子女                             3,073,334                         8,700,000                         4,561,000
已婚加三名子女                             3,326,667                         9,550,000                         4,986,000

 

單親家長

 

2006/07 課稅年度

                    $

2007/08 課稅年度

                     $

2008/09 課稅年度

                     $
有一名子女                             1,870,000                         5,300,000                         2,861,000
有兩名子女                             2,123,334                         6,150,000                         3,286,000
有三名子女                             2,376,667                         7,000,000                         3,711,000

 

注意： 各項扣除的影響未有在以上例表中反映。

相關連結