🇭🇰Hong Kong tax deadlines

Hong Kong Tax & Filing Deadlines

Every Hong Kong statutory deadline a founder needs to know. Penalties, checklists and source links to Inland Revenue Department (IRD) and Companies Registry (CR).

Annual Profits Tax Return (BIR52)

IRD issues BIR52s in bulk each April. Filing deadlines by year-end (under block extension for tax-representative clients): April year-end: 15 August of the same year; November year-end: 15 May of the following year; December year-end: 15 August; January to March year-ends: 31 October or 31 January (depending on the extension block). Unrepresented companies: 1 month from date of issue.

Annual Profits Tax Return filed with the IRD. Deadline varies by accounting year-end: April year-ends by 15 August, November year-ends by 15 May, December year-ends by 15 August, all others within 1 month of issue.

Individual Salaries Tax Return (BIR60)

BIR60 is issued each May. Standard filing deadline: 2 June (paper) or 2 June (eTAX first deadline). eTAX filers who submit via eTAX receive an automatic extension to 2 November. Individuals in employment with no other income who have had tax withheld or whose income is below the basic allowance may not need to file.

Annual Salaries Tax Return issued by the IRD to individuals in May. Covers employment income, director's fees, and pension income for the year ended 31 March. Paper and eTAX filing available.

Employer's Return (IR56B)

Due 1 May each year, covering the year ended 31 March. The IR56B must be filed for every person employed during the year, even if they have since left. Form IR56E is filed for new employees; IR56F for departing employees; IR56G for employees leaving Hong Kong permanently.

Annual Employer's Return of Remuneration and Pensions reporting all employees' remuneration paid in the year ended 31 March. Filed with the IRD by 1 May each year.

Companies Registry Annual Return (NAR1)

Due within 42 days of the company's anniversary of incorporation. For a company incorporated on 15 March 2024: NAR1 is due by 26 April 2025. A late filing surcharge applies: HKD 870 if filed more than 42 days late but within 84 days; HKD 1,740 if filed more than 84 days late.

Annual Return filed with the Companies Registry confirming the company's directors, shareholders, registered address, and company secretary. Due within 42 days of the incorporation anniversary.

Business Registration Certificate Renewal

Due on or before the anniversary of the business commencement date each year (the date shown on the current BR certificate as the expiry date). 3-year certificates are available at HKD 6,000 plus levy. Renewal can be done up to 1 month in advance.

Annual renewal of the IRD Business Registration Certificate by the anniversary of the business commencement date. Cost is HKD 2,000 plus levy for a 1-year certificate.

MPF Monthly Contributions

MPF contributions for the month of January are due by 10 February. For the month of February due by 10 March. For the month of December due by 10 January of the following year. Where the 10th falls on a Sunday or public holiday, the deadline extends to the next working day.

Monthly Mandatory Provident Fund contributions must be remitted to the approved MPF trustee by the 10th day after the end of each contribution period (last working day of the month). Late payment attracts a 5% surcharge.

Annual Audit Completion

No statutory deadline for audit completion; the deadline is indirect: audit must be done before filing BIR52. For April year-ends (BIR52 due 15 August), target audit completion by mid-July. For December year-ends (BIR52 due 15 August of the following year), target completion by end of July. Plan to engage the auditor at least 3 months before the BIR52 deadline.

All Hong Kong private limited companies must have their accounts audited by a CPA (Practicing) registered in Hong Kong, regardless of company size or revenue. Audit must be completed before the Profits Tax Return (BIR52) can be filed.

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