Hong Kong SAR ChinaInland Revenue Department
IRD publishes September 2026 exchange rates for salaries tax
IRD adds September 2026 buying and selling rates to the 2026/27 salaries-tax table — buying US$7.8102, selling US$7.8676, with all eight major currencies updated.
By Taxxa AI OyPublished 2 October 2026
The Inland Revenue Department has added the September 2026 rows to its 2026/27 average exchange rates of major foreign currencies for salaries tax purposesIRD, covering 1 April 2026 to 30 September 2026.
The average buying rate converts chargeable income received in foreign currency into Hong Kong dollars.IRD For September 2026 the buying rates are US dollar 7.8102
IRD, pound sterling 10.4682
IRD, Canadian dollar 5.5877
IRD, Swiss franc 9.7299
IRD, Japanese yen 4.8623 per 100 yen
IRD, Australian dollar 5.5067
IRD, euro 9.0096
IRD, and renminbi 86.8994 per HK$100
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The average selling rate converts deductible expenses paid in foreign currency into Hong Kong dollars.IRD For September 2026 the selling rates are US dollar 7.8676
IRD, pound sterling 10.6241
IRD, Canadian dollar 5.6963
IRD, Swiss franc 9.8457
IRD, Japanese yen 4.9902 per 100 yen
IRD, Australian dollar 5.6146
IRD, euro 9.1359
IRD, and renminbi 86.8994 per HK$100.
Salaries tax is calculated in Hong Kong dollarsIRD, so a taxpayer who receives chargeable income or incurs deductible expense in foreign currency reports the equivalent Hong Kong dollar amount in the tax return
IRD. The Department publishes both rates: the buying rate for income and the selling rate for expenses.
The new rows extend a table that already carries April through August 2026. The September rows continue the month-by-month movement in the published table. On the buying side, the US dollar rate edged up from 7.8097 in August to 7.8102 in September, while pound sterling eased from 10.4719 to 10.4682 and the euro eased from 9.0256 to 9.0096. The Canadian dollar moved from 5.5967 to 5.5877, the Swiss franc from 9.7754 to 9.7299, the Japanese yen (per 100) from 4.8515 to 4.8623, and the Australian dollar from 5.5058 to 5.5067. The renminbi buying figure moved from 87.0328 to 86.8994 per HK$100.
On the selling side, the US dollar moved from 7.8665 in August to 7.8676 in September, pound sterling from 10.6268 to 10.6241, and the euro from 9.1340 to 9.1359. The Canadian dollar moved from 5.6945 to 5.6963, the Swiss franc from 9.8812 to 9.8457, the Japanese yen (per 100) from 4.9649 to 4.9902, and the Australian dollar from 5.6032 to 5.6146, with the renminbi selling figure moving from 87.0328 to 86.8994 per HK$100.
Legal basis: the conversion rules stated on the Inland Revenue Department's average exchange rates page for salaries tax purposes.
Convert September 2026 foreign-currency salaries-tax income at the new September buying rates and deductible expenses at the new September selling rates.
Sources
- Tax Information - Individuals/Businesses > Individuals > Average Exchange Rates of Major Currencies for Salaries Tax Purposes > 2026/27 Average Exchange Rates of Major Currencies for Salaries Tax Purposes
- Tax Information - Individuals/Businesses > Average Exchange Rates of Major Currencies for Salaries Tax Purposes