Standard Rate Tax (Alternative Minimum Tax) Calculator
Estimate the Hong Kong standard-rate alternative minimum tax on net chargeable income, plus effective and marginal rates.
輸入資料
計算結果
重點速覽：Standard-rate tax = net chargeable income x standard rate. Hong Kong uses a two-tier standard rate (lower up to a threshold, higher above). Under Salaries Tax you pay the lower of the progressive-bracket tax or the standard-rate tax on net chargeable income, so the standard rate acts as an alternative minimum tax that caps liability for higher earners. Example: net chargeable income HK$2,000,000 at 15%/16% two-tier gives about HK$310,000, effective 15.5%, marginal 16%. WARNING: Standard-rate only — not the final payable; the actual tax is the lower of the two computations and still nets off allowances/deductions. Refer to the IRD.
計算公式
標準稅 = min(入息淨額, 500萬) × 15% + max(0, 入息淨額 − 500萬) × 16%
有效稅率 = 標準稅 ÷ 入息淨額 × 100%
邊際稅率 = 入息淨額超過 500 萬則為 16%，否則 15%
實際薪俸稅 = min(累進稅, 標準稅)
$$T_{std} = \min(I, 5{,}000{,}000)\times 15\% + \max(0,\, I-5{,}000{,}000)\times 16\%$$$$\text{Effective Rate} = \dfrac{T_{std}}{I}\times 100\%$$$$\text{Actual Tax} = \min(T_{progressive},\, T_{std})$$使用說明
- Enter the net chargeable income (after deductions and allowances).
- View the standard-rate tax, the effective rate and the marginal band rate.
- Compare with the progressive result to see which is lower; the lower applies.
不同應課稅入息淨額在兩級標準稅率 (首 500 萬 15%、超出 16%) 下的稅款與有效稅率
| 入息淨額 (HK$) | 標準稅款 (HK$) | 有效稅率 | 邊際稅率 |
|---|---|---|---|
| 2,000,000 | 300,000.00 | 15.00% | 15% |
| 5,000,000 | 750,000.00 | 15.00% | 15% |
| 6,000,000 | 910,000.00 | 15.17% | 16% |
| 10,000,000 | 1,550,000.00 | 15.50% | 16% |
只有入息淨額超過 500 萬的部分才按 16% 計，因此有效稅率在 500 萬以下固定 15%，之後才逐步趨向 16%——這正是兩級標準稅率「只向超高收入額外加點」的設計。
理財情境案例
案例一：高收入者累進稅 vs 標準稅
某高管應課稅入息淨額 HK$6,000,000。累進稅方面，因大部分收入落在 17% 最高稅階，累進稅款會遠高於標準稅。
標準稅：首 500 萬 × 15% = 75 萬，超出 100 萬 × 16% = 16 萬，合計 HK$910,000，有效稅率 15.17%。
由於標準稅低於累進稅，稅務局採用標準稅 HK$910,000。這正是標準稅率作為高收入者「稅負上限」的作用。
案例二：剛好 500 萬與略高的差別
入息淨額 HK$5,000,000 時，標準稅 = 500 萬 × 15% = HK$750,000，有效稅率剛好 15%。
若升至 HK$6,000,000，多出的 100 萬按 16% 計，額外稅 16 萬，總稅 HK$910,000。
多賺 100 萬只令這部分多付 1 個百分點 (16% vs 15%)，即多 HK$10,000，遠非「全部收入跳到 16%」——兩級制只針對超出 500 萬的部分。
常見問題
What is an alternative minimum tax (AMT)?
An AMT is a separate minimum tax that ensures high earners pay at least a floor rate even if deductions would otherwise lower their tax. In Hong Kong, the standard rate on net chargeable income serves this role: if the progressive-bracket tax exceeds the standard-rate amount, the standard rate applies and caps the bill.
What is the Hong Kong standard rate and the two-tier system?
The standard rate is applied to net chargeable income, with a two-tier structure: the portion within a threshold is taxed at the lower rate (e.g. 15%) and the portion above at the higher rate (e.g. 16%). The exact rates and threshold are set by the Government each year — check the latest IRD figures. The effective rate rises from the lower toward the higher rate as income grows.
Is this the final tax I pay?
No. This is the standard-rate computation only. Under Salaries Tax you pay the LOWER of (a) progressive-bracket tax or (b) standard-rate tax, both on net chargeable income. So the actual payable is the smaller of the two; the standard rate simply caps the liability for those who would otherwise pay more. Always net off allowances and deductions first.
What is the difference between effective and marginal rate?
Effective rate = total standard tax / net chargeable income (the average rate across all income). Marginal rate = the standard-rate band applying to the last dollar (the higher rate above the threshold). The effective rate is between the two tier rates; the marginal rate is the top band rate.
Does the standard rate apply to everyone?
It is an OPTION/comparison, not automatic for everyone. The Inland Revenue computes both the progressive and standard-rate results and charges the lower. Lower-to-middle earners usually pay less under progressive rates; higher earners tend to hit the standard rate cap. The calculator shows the standard-rate side so you can compare.
相關工具
參考資料
本計算器內容由持牌稅務顧問團隊覆核，兩級標準稅率與 500 萬門檻核對自香港稅務局公開資料。