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薪俸税及个人入息课税税率

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。

怎样计算你的应缴税款

应课税入息实额，即应评税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 (即应评税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。

2008/09 课税年度

         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% 

 

2007/08 课税年度

         应课税入息实额        税率           税款
                      $                $
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
余额                17% 

 

2007/08年度薪俸税及个人入息课税税款的75%可获宽减，每宗个案以$25,000为上限。

2006/07 课税年度

         应课税入息实额        税率           税款
                      $                $
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
余额                19% 

 

2006/07年度薪俸税及个人入息课税税款的50%可获宽减，每宗个案以$15,000为上限。

2004/05 及 2005/06 课税年度

         应课税入息实额        税率           税款
                      $                $
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
余额                20% 

 

2003/04 课税年度

         应课税入息实额        税率           税款
                      $                $
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
余额               18.5% 

 

2002/03 课税年度

         应课税入息实额        税率           税款
                      $                $
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
余额                17% 

 

 

标准税率

课税年度税率
2008/09及其后15%
2004/05 至 2007/08 (注)16%
2003/0415.5%
2002/0315%

 

(注)

(1) 2007/08年度薪俸税、物业税、利得税及个人入息课税税款的75%可获宽减，每宗个案以$25,000为上限。

(2) 2006/07年度薪俸税及个人入息课税税款的50%可获宽减，每宗个案以$15,000为上限。

每年入息达到以下水平的人士须按标准税率缴税

 

2006/07 课税年度

                    $

2007/08 课税年度

                    $

2008/09 课税年度

                    $
单身                                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
已婚加两名子女                             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

 

供养两名60岁或以上的父母或祖父母或外祖父母的人士

 

       2006/07 课税年度

                    $

2007/08 课税年度

                     $

2008/09 课税年度

                     $
单身                             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
已婚加两名子女                             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

 

2006/07 课税年度

                    $

2007/08 课税年度

                      $

2008/09 课税年度

                      $
单身                             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
已婚加两名子女                             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的人士及一名伤残兄弟或姊妹的人士

 

2006/07 课税年度

                    $

2007/08 课税年度

                     $

2008/09 课税年度

                     $
单身                             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
已婚加两名子女                             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

 

单亲家长

 

2006/07 课税年度

                    $

2007/08 课税年度

                     $

2008/09 课税年度

                     $
有一名子女                             1,870,000                         5,300,000                         2,861,000
有两名子女                             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： 各项扣除的影响未有在以上例表中反映。

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