Hong Kong Tax Deadlines and Compliance Calendar in 2026

Profits Tax Return Deadlines in 2026

The Inland Revenue Department bulk-issued Profits Tax Returns for active corporations and partnership businesses on 1 April 2026 for the year of assessment 2025/26. Certain inactive files due for review were issued on 2 April.

Businesses are generally required to file within the period stated on their return. Companies represented by a tax representative may qualify for the IRD’s Block Extension Scheme.

2025/26 Profits Tax filing dates

The IRD may grant an additional period for eligible electronic Profits Tax filings. For D-code cases, the updated 2026 electronic deadline is 2 October 2026.

2026 mandatory e-filing update

From the year of assessment 2025/26, the first phase of mandatory electronic Profits Tax filing applies to specified entities of qualifying in-scope multinational enterprise groups. Most ordinary startups are not automatically caught by this first phase, but affected entities must file the applicable Profits Tax Return electronically.

What about a startup’s first Profits Tax Return?

A newly incorporated Hong Kong company generally receives its first Profits Tax Return about 18 months after incorporation. A first Profits Tax Return issued during the year generally has a three-month filing period, rather than the normal one-month period applicable to many later returns.

This means founders should not assume the company’s tax filing deadline is simply its incorporation anniversary.

Notification of chargeability if no return is issued

A company should not simply wait indefinitely for the IRD to issue a Profits Tax Return. If a business is chargeable to tax and has not already been required to furnish a return, it may need to notify the Commissioner of chargeability within four months after the end of the relevant basis period. This is particularly important for commencement or recommencement cases and businesses that are not required to submit a return annually.

What normally accompanies the Profits Tax Return?

For corporations with gross income, the filing generally includes the Profits Tax Return, financial statements, an auditor’s report where required, a tax computation and relevant supporting schedules.

Leaving bookkeeping, financial statements, audit and tax computation until the filing month can create unnecessary deadline pressure.

Salaries Tax and Employer Filing Deadlines

Hong Kong companies with employees have employer reporting responsibilities that are separate from their own Profits Tax Return.

Employer’s Return: BIR56A and IR56B

Employer’s Returns of Remuneration and Pensions for the year ended 31 March 2026 were issued on 1 April 2026. Employers are generally required to submit BIR56A together with applicable IR56B forms within one month from the date of issue.

The Block Extension Scheme does not apply to Employer’s Returns.

Employers should also remember that employee reporting can create deadlines during the year:

Employee reporting deadlines

Individual Salaries Tax Returns

The IRD issued 2025/26 Tax Returns – Individuals on 4 May 2026. For general cases, the paper filing deadline was 4 June 2026. Sole proprietors generally had until 4 August 2026.

Eligible electronic filing receives an automatic one-month extension, giving corresponding deadlines of 4 July 2026 and 4 September 2026.

For founders drawing salary or director remuneration, the personal tax filing is separate from the company’s Profits Tax Return and Employer’s Return.

Annual Returns and Company Compliance Deadlines

NAR1 Annual Return

Except in the year of incorporation or re-domiciliation, a local private company generally has to file Form NAR1 with the Companies Registry within 42 days after the anniversary of its incorporation or re-domiciliation date.

This is a company-specific deadline. A business incorporated in February will have a different Annual Return deadline from one incorporated in September.

The normal annual registration fee for a private company filing within the required 42-day period is HK$105. Late filing results in higher registration fees depending on how late the return is delivered.

The Annual Return should not be confused with the Profits Tax Return:

• NAR1 Annual Return → Companies Registry
• Profits Tax Return / BIR51 → Inland Revenue Department

A private company that has formally become dormant under section 5(1) of the Companies Ordinance is generally exempt from delivering an Annual Return while that dormant status continues.

Business Registration Certificate renewal

Hong Kong does not have one universal Business Registration renewal date for every company. The Business Registration Office normally issues a renewal demand note around the middle of the month before the commencement month of the renewed certificate.

Once the required amount is paid, the receipted demand note becomes the renewed Business Registration Certificate.

Tax payment dates are different from filing dates

Submitting a tax return does not necessarily mean the tax must be paid on the same day. Profits Tax and Salaries Tax payment dates are stated on the relevant IRD demand note.

Businesses and founders should therefore maintain separate reminders for:

• return preparation;
• return filing;
• assessment review; and
• tax payment.

Late tax payment can result in surcharges, so the payment deadline should be tracked separately from the filing deadline.

How Founders Can Avoid Missing Compliance Deadlines

A useful Hong Kong compliance calendar should be built around the company’s own dates rather than relying only on generic reminders.

Start by recording the company’s:

• incorporation anniversary;
• financial year-end;
• Profits Tax Return issue date and filing deadline;
• Employer’s Return deadline;
• Business Registration Certificate expiry date; and
• tax payment dates shown on IRD assessments.

For active companies, accounting and audit work should start well before the Profits Tax filing deadline. The tax return, financial statements, audit and tax computation are connected, so waiting until the filing deadline to prepare the underlying records can cause delays.

For overseas founders in particular, keeping one central compliance calendar is useful because Hong Kong filing obligations can continue even when directors or shareholders are based outside Hong Kong.

Hong Kong Tax and Compliance Calendar 2026

For founders, the easiest way to manage Hong Kong compliance is to separate fixed IRD filing dates from company-specific obligations such as the Annual Return and Business Registration renewal.

N Code company calendar

N Code applies to represented Profits Tax cases with accounting dates from 1 April to 30 November 2025.

D Code company calendar

D Code applies to represented Profits Tax cases with accounting dates from 1 to 31 December 2025.

M Code company calendar

M Code applies to represented Profits Tax cases with accounting dates from 1 January to 31 March 2026.

Employer’s Return and Individual Tax Return deadlines apply separately from the N, D and M Profits Tax codes. See the Salaries Tax section above for those filing dates.

Important 2026 update: The IRD’s Block Extension Scheme originally set the D-code paper filing date at 17 August 2026. On 14 July 2026, the IRD further extended the paper deadline to 31 August 2026 and the electronic deadline to 2 October 2026.