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  Home > Tax Information - Individuals/Businesses > Average Exchange Rates of Major Foreign Currencies for Salaries Tax Purposes

Average Exchange Rates of Major Foreign Currencies for Salaries Tax Purposes

Salaries tax is calculated in Hong Kong dollars. If a taxpayer receives chargeable income or incurs deductible expense in foreign currency, he/she has to report an equivalent amount of the income or expense in Hong Kong dollars in his/her tax return.

The average exchange rates of major foreign currencies are listed below. Both buying rates and selling rates are included. Buying rate is used to convert chargeable income received in foreign currency into Hong Kong dollars, whereas selling rate is used to convert deductible expense paid in foreign currency into Hong Kong dollars.

  For the year 2014/15 ( Buying rate / Selling rate )
  For the year 2013/14 ( Buying rate / Selling rate )
  For the year 2012/13 ( Buying rate / Selling rate )
  For the year 2011/12 ( Buying rate / Selling rate )
  For the year 2010/11 ( Buying rate / Selling rate )
  For the year 2009/10 ( Buying rate / Selling rate )
  For the year 2008/09 ( Buying rate / Selling rate )

 

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