Disposable Income Calculator
From gross income and direct taxes, compute disposable income: income after tax, free for consumption and saving.
輸入資料
計算結果
重點速覽：Disposable income = gross income - direct taxes; also = consumption + saving. Gross = salary, bonus, rent, interest, etc.; direct taxes = salaries tax / personal assessment. Example: gross 50k, tax 8k → disposable 42k. It is the true basis for budgeting and the macroeconomic driver of consumption/growth. WARNING: 'Direct tax' scope varies by region (some include mandatory social/retirement contributions); for education/estimation. Education, not advice.
計算公式
可支配所得 = 總收入 − 直接稅。
可支配所得 = 消費 + 儲蓄。
$$\text{Disposable} = \text{Gross} - \text{Taxes}$$$$\text{Disposable} = \text{Consumption} + \text{Savings}$$使用說明
- Enter gross income (all sources).
- Enter direct taxes (e.g. salaries tax).
- View the disposable income.
以年度總收入 HK$600,000 為例，不同直接稅 (有效稅率) 下的可支配所得對照表
| 直接稅 | 有效稅率 | 可支配所得 | 佔總收入 |
|---|---|---|---|
| HK$30,000 | 5.0% | HK$570,000 | 95.0% |
| HK$60,000 | 10.0% | HK$540,000 | 90.0% |
| HK$90,000 | 15.0% | HK$510,000 | 85.0% |
| HK$120,000 | 20.0% | HK$480,000 | 80.0% |
| HK$150,000 | 25.0% | HK$450,000 | 75.0% |
以總收入 HK$600,000 計:可支配所得 = 600,000 − 直接稅。有效稅率越高，可支配所得越少 — 有效稅率每上升 5 個百分點，可運用的所得就減少 HK$30,000。此為簡化示意，實際薪俸稅為累進計算，以稅務局評稅為準。
理財情境案例
以可支配所得編預算：年薪 HK$480,000、稅 HK$24,000
阿May 年度總收入 HK$480,000 (含薪資與少量利息)，估算全年薪俸稅約 HK$24,000 (有效稅率約 5%)。她的可支配所得 = 480,000 − 24,000 = HK$456,000，換算每月約 HK$38,000。
許多人習慣用稅前的 HK$40,000 月薪來規劃租金與供款，但真正該作為預算基礎的是月均 HK$38,000 的可支配所得。若她把可支配所得的三成 (約每月 HK$11,400) 用於租金、預留一至兩成作儲蓄與應急金，其餘才用於日常消費，財務結構會更穩健。可搭配本站可自由支配所得計算器，進一步扣除必要支出後檢視真正能自由花用的餘額。
消費與儲蓄的分配：可支配所得 HK$648,000
陳先生年度總收入 HK$720,000，須繳直接稅約 HK$72,000 (有效稅率 10%)，可支配所得 = 720,000 − 72,000 = HK$648,000。他設定把可支配所得的 20% 儲蓄、80% 消費:儲蓄 = 648,000 × 20% = HK$129,600，消費 = 648,000 × 80% = HK$518,400。
這正對應總體經濟中的恆等式『可支配所得 = 消費 + 儲蓄』。他花掉的比例 (平均消費傾向) 為 80%、儲蓄率為 20%。從理財角度，先確保穩定的儲蓄比例 (應急金、退休金)、再安排消費，通常比『先花再存』更能累積資產。想進一步分析『每多賺一元會拿多少去消費』,可參考本站邊際消費傾向 (MPC) 計算器。
常見問題
What is disposable income, and how does it differ from gross?
Disposable income is what you can freely use after direct taxes — the real pocket money for consumption, debt, saving or investing. Gross income is the pre-tax accounting total of all sources (salary, bonus, commission, rent, interest, dividends). The difference is the tax deducted: disposable = gross - direct taxes. Example: gross 50,000, tax 8,000 → disposable 42,000. Budgeting should use disposable, not gross, to avoid overestimating capacity. Note regional differences in what counts as 'direct tax' (some deduct mandatory social/retirement contributions). Disposable minus necessities = discretionary income.
Why is disposable income important for both personal and macro finance?
Personally, it is the real basis for budgeting and financial decisions — all spending, saving, investing and debt repayment should start from this number, not pre-tax gross. Healthily, allocate it across necessities, saving and discretionary consumption. Macroeconomically, total household disposable income determines society's consumption power and savings; consumption (usually the largest GDP component) drives growth. When disposable income rises (tax cuts, wage growth, subsidies), consumption tends to rise, boosting revenue, investment and jobs — a positive loop; the reverse contracts demand. This is why governments use tax cuts or cash/consumption vouchers to 'raise household disposable income' and stimulate. The share of extra disposable spent is MPC, driving the fiscal multiplier. Pair with the MPC and expenditure-multiplier calculators.
How is disposable income allocated — consumption vs saving?
After tax, disposable income has only two uses: consume (spend now) or save (set aside). Formula: disposable = consumption + saving. This simple identity underpins macroeconomic understanding of households. People split it by preference, needs and expectations into consumption and saving, giving two concepts: average propensity to consume (consumption / disposable) and marginal/propensity to save (MPC/MPS) — how much of an EXTRA dollar is spent vs saved, with MPC + MPS = 1. Consumption drives current demand; saving becomes investment via the financial system, supporting long-term growth. Balance matters: too little saving (paradox of thrift risks) vs no saving (no buffer). Personally, secure a saving ratio first, then consume. Pair with MPC/MPS and discretionary-income calculators.
How much direct tax in Hong Kong, and how to estimate salaries tax?
In Hong Kong, the relevant direct tax is salaries tax (or personal assessment). Enter the actual tax paid for the year. Estimation: take assessable income (salary, bonus, commission) minus deductions (MPF mandatory, approved charity, education, home-loan interest) and allowances (basic, married, dependent parents/children) to get 'net chargeable income'; then compute under the 2-tier progressive rates or the standard rate, whichever is lower. Hong Kong's allowances and deductions, plus one-off tax relief, often make the effective rate (tax / gross) lower than the marginal rate. Use the salaries-tax calculator or the IRD assessment for accuracy. For a figure closer to 'spendable cash', you may also deduct MPF mandatory contributions.
Does inflation affect disposable income — nominal vs real?
Yes. Your computed disposable income is NOMINAL — not yet adjusted for price rises. But real purchasing power — what it actually buys — is what matters. When prices (inflation) rise, even if nominal disposable is flat or up a bit, what you can buy may shrink. Example: nominal up 3% but inflation 3% → real purchasing power flat; if raise < inflation, real disposable shrinks. For long-term planning (retirement, education), watch REAL disposable income, not nominal. Estimate by dividing nominal by the price-index growth, or real = nominal / (1 + inflation). Hong Kong CPI from the Census and Statistics Department is the reference. Pair with the salary-inflation calculator. This tool only does nominal gross - tax; inflation adjustment is separate.
相關工具
參考資料
內容審核：香港計算器財經團隊。可支配所得採『總收入 − 直接稅』之通用定義，通脹調整參考政府統計處消費物價指數，個人理財概念參考投資者及理財教育委員會（IFEC）指引，結果為估算，實際稅務以稅務局評稅為準。