怎样计算你的应缴税款
应课税入息实额，即应予评税的入息减去扣除及免税额，须按累进税率计算应缴税款。但若你所须缴付的税款超过以标准税率就你的总入息净额 (即应予评税的入息减去扣除但没有免税额) 而计算的数目，则你只须缴交较低税款。
检视薪俸税及个人入息课税税率前，可先了解怎样计算你的应缴税款。本文还列出标准税率及须按标准税率缴税的每年入息水平。
2010/11 课税年度及其后#
|
|
应课税入息实额 |
税率 |
税款 |
|
|
$ |
|
$ |
|
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 |
|
余额 |
|
17% |
|
# 直至被取代为止
税款宽减
|
课税年度 |
宽减税款的百分比 |
每宗个案宽减上限(元) |
适用的税种类别 |
|
2010/11 |
75% |
6,000 |
薪俸税及个人入息课税 |
|
2011/12 |
75% |
12,000 |
薪俸税、利得税及个人入息课税 |
|
2012/13及2013/14 |
75% |
10,000 |
薪俸税、利得税及个人入息课税 |
|
2014/15 |
75% |
20,000 |
薪俸税、利得税及个人入息课税 |
|
2015/16 |
75% |
20,000 |
薪俸税、利得税及个人入息课税 |
标准税率
|
课税年度 |
税率 |
|
2010/11及其后# |
15% |
# 直至被取代为止
税款宽减
|
课税年度 |
宽减税款的百分比 |
每宗个案宽减上限(元) |
适用的税种类别 |
|
2010/11 |
75% |
6,000 |
薪俸税及个人入息课税 |
|
2011/12 |
75% |
12,000 |
薪俸税、利得税及个人入息课税 |
|
2012/13及2013/14 |
75% |
10,000 |
薪俸税、利得税及个人入息课税 |
|
2014/15 |
75% |
20,000 |
薪俸税、利得税及个人入息课税 |
|
2015/16 |
75% |
20,000 |
薪俸税、利得税及个人入息课税 |
每年入息达到以下水平的人士须按标准税率缴税
|
|
2010/11 |
2011/12 |
2012/13 |
2013/14 |
2014/15 |
2015/16 |
2016/17 |
|
单身 |
1,518,000 |
1,518,000 |
1,620,000 |
1,620,000 |
1,620,000 |
1,620,000 |
1,722,000 |
|
已婚 |
2,436,000 |
2,436,000 |
2,640,000 |
2,640,000 |
2,640,000 |
2,640,000 |
2,844,000 |
|
已婚加一名子女^ |
2,861,000 |
2,946,000 |
3,175,500 |
3,235,000 |
3,235,000 |
3,490,000 |
3,694,000 |
|
已婚加两名子女^ |
3,286,000 |
3,456,000 |
3,711,000 |
3,830,000 |
3,830,000 |
4,340,000 |
4,544,000 |
|
已婚加三名子女^ |
3,711,000 |
3,966,000 |
4,246,500 |
4,425,000 |
4,425,000 |
5,190,000 |
5,394,000 |
供养两名60岁或以上的父母或祖父母或外祖父母的人士
|
|
2010/11 |
2011/12 |
2012/13 |
2013/14 |
2014/15 |
2015/16 |
2016/17 |
|
单身 |
2,028,000 |
2,130,000 |
2,266,000 |
2,266,000 |
2,300,000 |
2,300,000 |
2,504,000 |
|
已婚 |
2,946,000 |
3,048,000 |
3,286,000 |
3,286,000 |
3,320,000 |
3,320,000 |
3,626,000 |
|
已婚加一名子女^ |
3,371,000 |
3,558,000 |
3,821,500 |
3,881,000 |
3,915,000 |
4,170,000 |
4,476,000 |
|
已婚加两名子女^ |
3,796,000 |
4,068,000 |
4,357,000 |
4,476,000 |
4,510,000 |
5,020,000 |
5,326,000 |
|
已婚加三名子女^ |
4,221,000 |
4,578,000 |
4,892,500 |
5,071,000 |
5,105,000 |
5,870,000 |
6,176,000 |
供养两名与纳税人同住60岁或以上的父母或祖父母或外祖父母的人士
|
|
2010/11 |
2011/12 |
2012/13 |
2013/14 |
2014/15 |
2015/16 |
2016/17 |
|
单身 |
2,538,000 |
2,742,000 |
2,912,000 |
2,912,000 |
2,980,000 |
2,980,000 |
3,286,000 |
|
已婚 |
3,456,000 |
3,660,000 |
3,932,000 |
3,932,000 |
4,000,000 |
4,000,000 |
4,408,000 |
|
已婚加一名子女^ |
3,881,000 |
4,170,000 |
4,467,500 |
4,527,000 |
4,595,000 |
4,850,000 |
5,258,000 |
|
已婚加两名子女^ |
4,306,000 |
4,680,000 |
5,003,000 |
5,122,000 |
5,190,000 |
5,700,000 |
6,108,000 |
|
已婚加三名子女^ |
4,731,000 |
5,190,000 |
5,538,500 |
5,717,000 |
5,785,000 |
6,550,000 |
6,958,000 |
供养一名与纳税人同住60岁或以上的父母或祖父母或外祖父母及一名伤残兄弟或姊妹的人士
|
|
2010/11 |
2011/12 |
2012/13 |
2013/14 |
2014/15 |
2015/16 |
2016/17 |
|
单身 |
2,793,000 |
2,895,000 |
3,107,500 |
3,107,500 |
3,141,500 |
3,141,500 |
3,345,500 |
|
已婚 |
3,711,000 |
3,813,000 |
4,127,500 |
4,127,500 |
4,161,500 |
4,161,500 |
4,467,500 |
|
已婚加一名子女^ |
4,136,000 |
4,323,000 |
4,663,000 |
4,722,500 |
4,756,500 |
5,011,500 |
5,317,500 |
|
已婚加两名子女^ |
4,561,000 |
4,833,000 |
5,198,500 |
5,317,500 |
5,351,500 |
5,861,500 |
6,167,500 |
|
已婚加三名子女^ |
4,986,000 |
5,343,000 |
5,734,000 |
5,912,500 |
5,946,500 |
6,711,500 |
7,017,500 |
单亲家长
|
|
2010/11 |
2011/12 |
2012/13 |
2013/14 |
2014/15 |
2015/16 |
2016/17 |
|
有一名子女^ |
2,861,000 |
2,946,000 |
3,175,500 |
3,235,000 |
3,235,000 |
3,490,000 |
3,694,000 |
|
有两名子女^ |
3,286,000 |
3,456,000 |
3,711,000 |
3,830,000 |
3,830,000 |
4,340,000 |
4,544,000 |
|
有三名子女^ |
3,711,000 |
3,966,000 |
4,246,500 |
4,425,000 |
4,425,000 |
5,190,000 |
5,394,000 |
注意： 各项扣除的影响未有在以上例表中反映。
^ 不包括初生子女免税额