Rule change · 22 May 2026
Hong Kong: One-off 100% reduction of the final salaries tax, profits tax and tax under personal assessment for the year of assessment 2025/26, capped at HK$3,000 per case (2026-27 Budget
One-off 100% reduction of the final salaries tax, profits tax and tax under personal assessment for the year of assessment 2025/26, capped at HK$3,000 per case (2026-27 Budget; enabling legislation passed on 13 May 2026 and gazetted on 22 May 2026).
- In force from
- 22 May 2026
- Official notice
- 25 February 2026
- Recorded
- 11 October 2026
- Official source
- Inland Revenue Department Hong Kong, Hong Kong SAR Government
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