How does salary tax work in Hong Kong?

Hong Kong applies a progressive scale (2% to 17%) on income after a basic allowance of HKD 132,000, or a capped standard rate, whichever produces the lower tax. There is no tax on worldwide income: only Hong-Kong-source income is taxed. (source: IRD)

The Mandatory Provident Fund is the compulsory retirement scheme: the employee contributes 5% of income, capped at HKD 1,500 per month. There are no French-style social security contributions. (source: MPFA)

Is there a tax treaty between France and Hong Kong?

Yes: the 2010 agreement between France and Hong Kong allocates taxing rights and organises the elimination of double taxation. (source: impots.gouv.fr)

Do the displayed amounts account for the HKD exchange rate?

The gross entered in EUR is converted to HKD at reference rates, the net is shown in HKD with its EUR equivalent, and the rate update date appears under the table.

What assumptions does this comparison use?

A single filer with no children, standard scales in both jurisdictions. The tool lets you adjust the salary and the household configuration.

Tax comparison

🇫🇷France vs 🇭🇰Hong Kong

At €80,000 gross, the net annual salary is €52,707 in France and 608,791 HK$ in Hong Kong, a gap of about €16,495 per year once converted. EXPATRIATION.IO comparison, 2026 tax scales: adjust the gross salary and the household below.

Gross annual salary

€

Enter in EUR. Converted to local currency automatically.

Jurisdiction A

Jurisdiction B

Filing status

Comparing taxes: France and Hong Kong

France (country) and Hong Kong (country) have distinct approaches to taxing employment income. On a gross salary of €80,000, the effective total deduction rate is 34.1% in France compared to 13.5% in Hong Kong. That translates to a difference of roughly €16,495 per year in favor of Hong Kong.

In France, income tax amounts to €10,891 and social contributions add €16,403. In Hong Kong, income tax is 76,993 HK$ and social contributions are 18,000 HK$.

The net annual take-home is €52,707 in France and 608,791 HK$ in Hong Kong (amounts in respective local currencies, converted from the same EUR gross). These figures assume a single filer with no children or special deductions. Actual results vary based on household composition, deductions, and specific tax credits available in each jurisdiction.

Note: Hong Kong's standard-rate cap (15% on the first HKD 5 million of income, 16% above, applied when it produces a lower tax than the progressive scale) is not modelled here, so for very high incomes the displayed tax may be overstated. Hong Kong tax is territorial: foreign-source income is in principle not taxed. (source: IRD)

Equivalent gross and tipping point

At €80,000 gross in France, about €60,100 gross is needed in Hong Kong to reach the same net salary.

That figure answers the same net. For the gross that gives back the same purchasing power, restated at each side's price level, the two answers sit side by side.

Across the €30,000 to €250,000 gross range, Hong Kong leaves the higher net salary at every level tested.

These figures use the default profile. The Expat Package Report runs the same calculation on your own two salaries and household, and quantifies the gap in euros.

Detailed comparison at €80,000 gross

	France	Hong Kong
Gross annual salary	€80,000	703,784 HK$
Income tax (national or federal)	€10,891	76,993 HK$
Social contributions	€16,403	18,000 HK$
Total deductions	€27,293	94,993 HK$
Net annual salary	€52,707	608,791 HK$
Net annual (EUR equivalent)	€52,707	€69,202
Net monthly salary	€4,392	50,733 HK$
Effective deduction rate	34.1%	13.5%

Amounts are shown in each local currency (EUR and HKD); EUR equivalents are converted at reference exchange rates last updated on 2026-11-10.

Breakdown of social contributions

France

CSG, deductible (6.8%)	€5,345
CSG, non-deductible (2.4%)	€1,886
CRDS (0.5%)	€393
Old-age, uncapped (0.4%)	€320
Old-age, capped (6.9%)	€3,316
AGIRC-ARRCO T1 (4.01%)	€1,927
AGIRC-ARRCO T2 (9.72%)	€3,103
AGIRC-ARRCO CET (0.14%)	€112
Total contributions	€16,403

Hong Kong

MPF (Mandatory Provident Fund)	18,000 HK$
Total contributions	18,000 HK$

Examples at several salary levels

Gross (EUR)	Rate France	Net France (EUR)	Rate Hong Kong	Net Hong Kong (EUR)
€45,000	27.7%	€32,554	10.8%	€40,152
€80,000	34.1%	€52,707	13.5%	€69,202
€120,000	37.2%	€75,314	14.7%	€102,402
€250,000	45.3%	€136,732	15.9%	€210,302

These figures assume a single filer with no children; the tool above lets you adjust the salary and the household configuration (married, 1 to 3 children).

Cost of living

Consolidated cost-of-living index (Paris = 100): Paris 100, Hong Kong SAR China 92. This index is derived from official household price levels (Eurostat, World Bank, and the BEA regional price parities), published on a New York base and restated here against Paris. On a gross salary of €80,000, the net amounts adjusted to this index correspond to a purchasing power on the order of €53,000 for Paris and €75,000 for Hong Kong SAR China, at Paris price levels.

To go further: the cost-of-living comparison and the city budget calculator.

Sources: France: impots.gouv.fr (DGFiP), tax year 2026 · Hong Kong: IRD (Inland Revenue Department), tax year 2026

This tool provides estimates based on public datasets. It is not the opinion of a tax lawyer. Consult a tax lawyer, a chartered accountant or a licensed financial professional before making relocation or employment decisions.