HK Profits Tax Estimator

HK Profits Tax Estimator — connector documentation

• MCP endpoint: https://hk-profits-tax.connectorbay.com/mcp
• REST API: POST https://hk-profits-tax.connectorbay.com/v1/tools/{tool_name}, described by the OpenAPI 3.1 spec at https://hk-profits-tax.connectorbay.com/openapi.json
• Transport: Streamable HTTP, stateless, MCP specification 2025-06-18 or later
• Authentication: none required. An optional Authorization: Bearer <key> raises rate limits.
• Health: https://hk-profits-tax.connectorbay.com/health · Tool schemas: https://hk-profits-tax.connectorbay.com/tools.json
• Publisher: Unify Dynamics LLC · connectorbay.com/hk-profits-tax · agent@connectorbay.com

What HK Profits Tax Estimator is for

Read-only arithmetic on the profits tax rates published by the Hong Kong Inland Revenue Department: for years of assessment 2018/19 onwards, corporations pay 8.25% on the first HK$2,000,000 of assessable profits and 16.5% above; unincorporated businesses pay 7.5% on the first HK$2,000,000 and 15% above; the standard rates (16.5% and 15%) apply to an entity that does not take the lower tier. Estimates tax on an assessable profit figure you supply, shows the effective rate, compares a company with an unincorporated business at the same profit, tabulates several profit levels and quotes the rule that only one of a group of connected entities may take the lower tier. It does not compute assessable profit (adjustments, allowances, losses), provisional tax or filing dates, and it does not model budget concessions such as rebates. General information as of 2026-09-29. Independent; not affiliated with the Inland Revenue Department or any government body.

Ask your assistant things like:

• "What is the profits tax on HK$3,000,000 of assessable profits for my limited company?"
• "What is my effective profits tax rate if my sole proprietorship earns HK$1.2 million?"
• "At HK$2.5 million of profit, how does profits tax compare between a company and a sole proprietorship?"
• "Show me profits tax at HK$500,000, 1 million, 2 million, 3 million and 5 million for a company."
• "I own two companies: can both use the lower 8.25% tier?"
• "What are the Hong Kong profits tax rates for 2026/27?"

What it does

• estimate_profits_tax: Estimate profits tax on an assessable profit under the two-tiered rates (or the standard rate) for a corporation or an unincorporated business, with the effective rate.
• compare_entity_types: Side-by-side profits tax of a company and an unincorporated business at the same assessable profit, both taking the lower tier.
• sensitivity_table: Profits tax and effective rate at several profit levels for one entity type.
• connected_entity_note: The rule that only one of several connected entities may take the two-tiered rates, how connection is defined and how the election is made.
• rate_schedule: The standard and two-tiered profits tax rates and the HK$2,000,000 threshold for a year of assessment, with sources.

Data sources

• https://www.ird.gov.hk/eng/tax/bus_pft.htm
• https://www.ird.gov.hk/eng/faq/2tr.htm

Reference data from official sources (ird.gov.hk); every answer states its source, date and validity period.

What it is not

HK Profits Tax Estimator is independent; not affiliated with, endorsed by or operated by any government body, central bank, standards body or scheme operator. Names of rails, schemes and standards are used only to say what a tool works with. It is read-only: it never sends, pays, files or signs anything for you, and it never looks up private individuals.

Not advice. General information only, not legal, tax, accounting or payment advice. HK Profits Tax Estimator is an independent tool: it is not affiliated with, endorsed by or operated by any government body, central bank, standards body or scheme operator. Rates, thresholds and rules change; check the cited official source and confirm with a qualified professional before you rely on a result.

Built for: Hong Kong. Languages: English.

Tools

Calculate

estimate_profits_tax — Estimate profits tax on an assessable profit under the two-tiered rates (or the standard rate) for a corporation or an unincorporated business, with the effective rate. Use for "What is the profits tax on HK$3,000,000 of assessable profits for my company?". Args: assessable_profit, entity_type, lower_tier_elected, year_of_assessment.

compare_entity_types — Side-by-side profits tax of a company and an unincorporated business at the same assessable profit, both taking the lower tier. Use for "At HK$2,500,000 of profit, how does profits tax compare between a limited company and a sole proprietorship?". Args: assessable_profit, year_of_assessment.

Reference & guides

sensitivity_table — Profits tax and effective rate at several profit levels for one entity type. Use for "Show me profits tax for a company at HK$500,000, 1 million, 2 million, 3 million and 5 million of profit". Args: entity_type, profit_levels, lower_tier_elected, year_of_assessment.

connected_entity_note — The rule that only one of several connected entities may take the two-tiered rates, how connection is defined and how the election is made. Use for "I run two companies under the same owner: can both use the 8.25% rate?".

rate_schedule — The standard and two-tiered profits tax rates and the HK$2,000,000 threshold for a year of assessment, with sources. Use for "What are the current Hong Kong profits tax rates?". Args: year_of_assessment.

Conventions

• Read-only. Every tool reads public data or computes; nothing is written anywhere and nothing about the user is stored.
• Result envelope. ok: true with data, or ok: false with a structured error (bad_input, not_found, upstream_error). degraded lists optional sources that were unreachable.
• Rate limits. Free tier 60 tool calls/minute and 300/day per user (keyed on the user identifier supplied by the host agent, else client IP); Pro keys raise this. Over-limit calls return HTTP 429 with Retry-After. initialize and tools/list are never counted.

Support

agent@connectorbay.com · connectorbay.com/hk-profits-tax/support

HK Profits Tax Estimator — Privacy Policy

Effective 29 September 2026. Unify Dynamics LLC ("we", "us"), Menlo Park, California.

What HK Profits Tax Estimator is. HK Profits Tax Estimator is a connector (an MCP server and REST API) that AI assistants call on your behalf: Estimate Hong Kong profits tax under the two-tiered rates for a company or an unincorporated business, with the effective rate, a side-by-side comparison and the connected-entity rule. You talk to your assistant; the assistant sends us only the arguments needed for that one request.

What we receive. The arguments of each tool call, the technical headers needed to serve the request (an IP address or a client identifier supplied by the assistant, and a Pro API key if you have one), and standard server logs.

Nothing is stored. Every tool is a local calculation or a lookup against bundled reference data; no request is forwarded to any third party. Arguments are used for that one response and are not logged in request bodies, recorded, or used to train anything.

What we do not receive or store. We do not receive your conversation with the assistant, your name, contacts or account credentials, and we build no profile: each request is answered independently. Rate-limit counters (a client identifier and timestamps) are held in memory for at most 24 hours. Hosting access logs (IP addresses and request paths, not request bodies) are kept for up to 30 days for security and abuse prevention.

Sub-processors. None. Hosting: Vercel (United States regions).

Your rights. Because we store no personal data beyond short-lived logs, requests to access, correct or delete data are usually satisfied automatically; you can still contact agent@connectorbay.com and we will respond within 30 days. We do not sell or share personal information.

Children. HK Profits Tax Estimator is a general-audience service operated by the adult using the assistant.

Changes. We will post changes here with a new effective date.

HK Profits Tax Estimator — Terms of Service

Effective 29 September 2026. These terms govern use of the HK Profits Tax Estimator connector ("the Service") operated by Unify Dynamics LLC ("we", "us").

1. The Service. HK Profits Tax Estimator provides: Estimate Hong Kong profits tax under the two-tiered rates for a company or an unincorporated business, with the effective rate, a side-by-side comparison and the connected-entity rule. It is accessed through an AI assistant or directly over MCP or HTTP, and is read-only.
2. General information, not professional advice. Output is general information and a drafting aid. It is not legal, tax, accounting, financial or payment advice, and it is not a filing or a payment instruction. General information only, not legal, tax, accounting or payment advice. HK Profits Tax Estimator is an independent tool: it is not affiliated with, endorsed by or operated by any government body, central bank, standards body or scheme operator. Rates, thresholds and rules change; check the cited official source and confirm with a qualified professional before you rely on a result.
3. Independent. HK Profits Tax Estimator is independent; not affiliated with, endorsed by or operated by any government body, central bank, standards body or scheme operator. Official names are used only to describe what a tool works with.
4. Sources and dates. Reference values state their source, date and validity period. Rules change: check the cited official source before you rely on a result.
5. Acceptable use. Automated use within the published rate limits is welcome. Do not use the Service to look up private individuals or to circumvent any authority's controls.
6. Availability. The Service is provided "as is" without warranty. We may change, limit or discontinue it at any time.
7. Data. Our Privacy Policy describes what we process. In short: your input is answered on our server and nothing is stored.
8. Pro keys. Optional Pro API keys are issued at our discretion, are personal to the holder and may be revoked for abuse.
9. Liability. To the fullest extent permitted by law, Unify Dynamics LLC is not liable for any loss arising from use of or reliance on the Service. Our total liability is limited to US $100.
10. Governing law. California law; venue in San Mateo County, California.
11. Contact. Unify Dynamics LLC · agent@connectorbay.com · https://connectorbay.com/hk-profits-tax

HK Profits Tax Estimator support

Email agent@connectorbay.com. We answer within two business days.

• MCP endpoint: https://hk-profits-tax.connectorbay.com/mcp
• REST API: https://hk-profits-tax.connectorbay.com/openapi.json
• Live status: https://hk-profits-tax.connectorbay.com/health

When you report a problem, include the question you asked your agent, roughly when, and which agent you used (for example Claude, ChatGPT or Gemini). Never send us passwords, account numbers or ID numbers. HK Profits Tax Estimator never asks for them.