✔ 最佳答案
The total income for you is about HK$108,000 for the year. The standard deduction for individual is $100,000. Likely, the $8,000 may need to pay the salaries tax.
Further, you can have some deductions for your income. You will need to contribute the MPF per month, or $9,000 x 5% = $450, and the total MPF contributions of $5,400 ($450 x 12) for the year can be tax deductible. If you have the parents deduction, each one is able to have $30,000 tax deduction. Also, if you take any courses related to your job with the receipts, you can have up to $12,000 tax deduction.
The tax at progressive rates are: (1) the first $30,000 at 2%, the next $30,000 at 8%, the next $30,000 at 14%, and the next or the rest at 20%.
Your case of tax liability is $2,600 ($8,000 - 5,400) x 2% = $52 plus the provisional tax of 100% tax, or $52. The total tax is $104.