Hong Kong Spirits Tax Calculator
Hong Kong Liquor Tax Calculator (Based on the 2024 reformed two-tier tax system)
Note: The tax is calculated based on Hong Kong's imported liquor regulations.
• If cost ≤ HKD 200, the liquor tax is 100% of the cost.
• If cost > HKD 200, the liquor tax is 100% of the first HKD 200 (i.e., HKD 200) plus 10% of the remaining amount.
Note 1: Calculation excludes shipping costs.
Note 2: This calculator only applies to liquor with a volume of 1 liter or less (alcoholic beverages with an alcoholic strength of more than 30% by volume).
Note 3: For alcoholic beverages with an alcoholic strength of not more than 30% by volume, such as wine (e.g., red wine, white wine, sparkling wine, dessert wine) and Japanese sake, the liquor tax rate is 0%.
Calculation Example (Liquor under 1 liter)
- Example A (Value liquor): Import price $150
Liquor Tax = $150 * 100% = $150
- Example B (Premium liquor): Import price $1000
Liquor Tax = ($200 * 100%) + [($1,000 - $200) * 10%]
= $200 + $80 = $280
- Example A (Value liquor): Import price $150
Liquor Tax = $150 * 100% = $150
- Example B (Premium liquor): Import price $1000
Liquor Tax = ($200 * 100%) + [($1,000 - $200) * 10%]
= $200 + $80 = $280
Disclaimer: The above calculation is for reference only.