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Hong Kong public holidays 2026, GST rate and tax data

Hong Kong: 17 public holidays in 2026 (next: Day following Chung Yeung Festival, 19 Oct 2026); corporate tax rate 16.5%; minimum wage 43.1 HKD per hour; policy interest rate 4%; inflation rate (CPI) 1.7%.

12 series, each cited to the official source it was verified against; most recently verified 15 Oct 2026. Currency HKD.

verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.

Hong Kong public holidays 2026

17 days in 2026; next: Day following Chung Yeung Festival on 19 Oct 2026. Official source: GovHK 'General holidays for 2026' (General Holidays Ordinance Cap. 149; list gazetted… · last verified 23 Jul 2026

Fixed by law 6 Confirmed 7 Substitute 4

DateHolidayStatusSource
1 Jan 2026 Thu New Year's Day Fixed by law GovHK 'General holidays for 2026'…
17 Feb 2026 Tue Lunar New Year's Day Confirmed GovHK 'General holidays for 2026'…
18 Feb 2026 Wed Second day of Lunar New Year Confirmed GovHK 'General holidays for 2026'…
19 Feb 2026 Thu Third day of Lunar New Year Confirmed GovHK 'General holidays for 2026'…
3 Apr 2026 Fri Good Friday Fixed by law GovHK 'General holidays for 2026'…
4 Apr 2026 Sat Day following Good Friday Fixed by law GovHK 'General holidays for 2026'…
6 Apr 2026 Mon Day following Ching Ming Festival
substitute; Ching Ming falls on Sunday 5 Apr
Substitute GovHK 'General holidays for 2026'…
7 Apr 2026 Tue Day following Easter Monday
bumped to Tue as 6 Apr is taken by the Ching Ming substitute
Substitute GovHK 'General holidays for 2026'…
1 May 2026 Fri Labour Day Fixed by law GovHK 'General holidays for 2026'…
25 May 2026 Mon Day following Birthday of the Buddha
substitute; Buddha's Birthday falls on Sunday 24 May
Substitute GovHK 'General holidays for 2026'…
19 Jun 2026 Fri Tuen Ng Festival (Dragon Boat Festival) Confirmed GovHK 'General holidays for 2026'…
1 Jul 2026 Wed Hong Kong Special Administrative Region Establishment Day Confirmed GovHK 'General holidays for 2026'…
26 Sep 2026 Sat Day following the Chinese Mid-Autumn Festival Confirmed GovHK 'General holidays for 2026'…
1 Oct 2026 Thu National Day Confirmed GovHK 'General holidays for 2026'…
19 Oct 2026 Mon Day following Chung Yeung Festival
substitute; Chung Yeung falls on Sunday 18 Oct
Substitute GovHK 'General holidays for 2026'…
25 Dec 2026 Fri Christmas Day Fixed by law GovHK 'General holidays for 2026'…
26 Dec 2026 Sat First weekday after Christmas Day Fixed by law GovHK 'General holidays for 2026'…

Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.

Every current Hong Kong value

SeriesCurrentIn force fromOfficial sourceLast verified
HKMA Base Rate 4 percent 2025-12-11 HKMA press release 'Adjustment of Base Rate', 11 December… last verified 11 Sep 2026
Value-added tax / GST no single figure — Financial Services and the Treasury Bureau (FSTB) last verified 23 Jul 2026
VAT registration threshold no single figure — Financial Services and the Treasury Bureau (HKSAR… last verified 10 Aug 2026
Statutory Minimum Wage (SMW) 43.1 HKD per hour 2026-05-01 Labour Department last verified 13 Oct 2026
General holidays (free API) 17 days held 2026-01-01 GovHK 'General holidays for 2026' (General Holidays… last verified 23 Jul 2026
Composite CPI inflation (year-on-year) 1.7 percent (YoY) 2026-07-01 Official C&SD press via HKSAR GIA, 20 August 2026 last verified 15 Sep 2026
Profits Tax rate (corporations) 16.5 percent 2008-04-01 Inland Revenue Department last verified 23 Jul 2026
Withholding tax rates 0–16.5% across 4 withholding taxes — no single rate 2018-04-01 FSTB, Prevailing Tax Policy: 'no withholding tax on… last verified 10 Aug 2026
Statutory late-payment interest no single figure — High Court Ordinance (Cap. 4) s. 49(1): 'judgment debts… last verified 10 Aug 2026
Salaries Tax (progressive rates) 2–17% across 5 bands 2018-04-01 GovHK 'Tax Rates of Salaries Tax & Personal Assessment' /… last verified 23 Jul 2026
Statutory social-insurance contributions 0–10% across 3 contribution branches 2014-06-01 Mandatory Provident Fund Schemes Ordinance (Cap. 485) and… last verified 11 Aug 2026
HKMA official exchange rates 7.847 USD; 4 currencies held 2026-09-30 Hong Kong Monetary Authority last verified 15 Oct 2026

Rate schedules and breakdowns

Withholding tax rates

0–16.5% across 4 withholding taxes — no single rate · in force from 2018-04-01 · Official source: FSTB, Prevailing Tax Policy: 'no withholding tax on dividends and interest'… · last verified 10 Aug 2026

Rates by payment type

keylabelrateapplies toeffective fromSource
dividendsDividends to non-residents (no withholding tax)0dividends paid by Hong Kong companies to any shareholder, resident or non-resident—Financial Services and the Treasury…
Zero by absence of any charge, not by exemption from a withholding regime: dividends are not chargeable to profits tax in the recipient's hands and no withholding mechanism exists.
interestInterest to non-residents (no withholding tax)0interest paid from Hong Kong to non-resident lenders and depositors—Financial Services and the Treasury…
No withholding mechanism exists for interest. A non-resident financial institution carrying on business in Hong Kong may be assessed directly on Hong Kong-sourced interest profits, but that is ordinary profits tax, not a withholding tax.
royaltiesRoyalties to non-residents - normal case (effective 4.95% corporate)4.95sums to a non-resident for the use, or right to use, in Hong Kong of a patent, design, trade mark, copyright material, layout-design of an integrated circuit, performer's right, plant variety right, secret process or formula (IRO s. 15(1)(b)), or for use outside Hong Kong where the sum is deductible in Hong Kong (s. 15(1)(ba))2008-04-01IRD DIPN 22 para. 27 on IRO s. 21A…
Not a flat-rate withholding but a deemed-profits assessment collected from the Hong Kong payer. For unincorporated non-resident recipients the effective rate is 30% x 15% = 4.5%. Under the two-tiered regime (from YA 2018/19) the first HK$2M of deemed profits may attract 8.25%…
royalties-associateRoyalties to an associated non-resident where the IP was previously owned by a Hong Kong taxpayer (effective 16.5% corporate)16.5royalties within IRO s. 15(1)(b)/(ba) paid or accruing to an 'associate' of the payer where the intellectual property was previously owned by a person carrying on a trade, profession or business in Hong Kong2008-04-01IRD DIPN 22 paras. 27-28 on IRO s. 21A…
Anti-avoidance deeming: counters schemes where a Hong Kong company transfers in-house IP to an offshore associate and licenses it back, deducting 100% while only 30% would be taxed. Unincorporated recipient: effective 15%.

Salaries Tax (progressive rates)

2–17% across 5 bands · in force from 2018-04-01 · Official source: GovHK 'Tax Rates of Salaries Tax & Personal Assessment' / Inland Revenue… · last verified 23 Jul 2026

minmaxrate
0500002
500001000006
10000015000010
15000020000014
200000—17

Statutory social-insurance contributions

0–10% across 3 contribution branches · in force from 2014-06-01 · Official source: Mandatory Provident Fund Schemes Ordinance (Cap. 485) and the Mandatory… · last verified 11 Aug 2026

keylabelrate totalrate employeerate employerunitbasecurrency
mpf_employeeMandatory Provident Fund (MPF) / 強制性公積金 — employee mandatory contribution, monthly-paid1055percent"Relevant income" — all monetary payments paid or payable by an employer to an employee, including wages, salary, leave pay, fees, commissions, bonuses, gratuities, perquisites and allowances. EXCLUDED: severance payments and long service payments under the Employment Ordinance, non-monetary benefits (meal vouchers and the like), reimbursements of employment expenses, and tips not collected by the employer. Subject to a minimum and a maximum relevant income level: for monthly-paid employees $7,100 and $30,000 a month; for daily-paid employees $280 and $1,000 a day (a weekly-paid employee therefore falls between $1,960 and $7,000 a week).HKD
THE FLOOR AND THE CEILING BEHAVE COMPLETELY DIFFERENTLY, AND THIS ASYMMETRY IS THE CENTRAL TRAP. Below the minimum relevant income of $7,100 a month the EMPLOYEE PAYS NOTHING but the EMPLOYER STILL PAYS 5% of the actual relevant income — the employer's obligation has no floor at…
mpf_voluntary_and_tvcMPF voluntary and tax-deductible voluntary contributions (TVC) — not mandatory———percentFreely chosen by the employer or the employee; there is no statutory rate. Tax-deductible voluntary contributions are subject to an annual salaries-tax deduction cap shared with qualifying deferred annuity premiums.HKD
Listed with nulls so the branch is visibly present rather than silently missing, NOT because it is mandatory. Many Hong Kong employers contribute above 5%, and above-cap employer contributions are contractual rather than statutory. A payroll engine must treat any contribution…
no_social_insuranceSocial insurance (pension, health, unemployment, work injury) — NO CONTRIBUTORY SCHEME EXISTS—00percentNot applicable — no contributory branch exists.HKD
STATED EXPLICITLY SO IT IS NOT MISTAKEN FOR AN OMISSION. Hong Kong has NO contributory state pension, NO social health-insurance contribution, NO unemployment insurance and NO work-injury insurance FUND. Public hospitals are financed from general revenue and charge nominal fees…

HKMA official exchange rates

7.847 USD; 4 currencies held · in force from 2026-09-30 · Official source: Hong Kong Monetary Authority · last verified 15 Oct 2026

currencyrate
USD7.847
EUR8.907
GBP10.4025
JPY0.05004

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Compare each figure with the other Asian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions · Official exchange rates

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