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.

Companies Registry Annual Return (NAR1)

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.

Who this applies to

  • All Hong Kong private limited companies
  • All Hong Kong public companies
  • Registered non-HK companies (overseas branches)

What to file

Form NAR1 Annual Return confirming: company name and number, registered office address, company secretary name and address, directors' names, addresses, and identity details, shareholders' names and addresses, share capital and shares issued.

How to file

Online via the CR's e-Registry portal (cr.gov.hk/e-registry). Paper submission also accepted at the CR's offices at Queensway Government Offices. Filing fee: HKD 105 for private companies (paid online).

Payment due

HKD 105 filing fee payable at time of submission. Additional late filing surcharges if filed after the 42-day window.

Penalties for missing this deadline

Late filing fee: HKD 870 (within 84 days late) or HKD 1,740 (beyond 84 days late). Persistent failure to file is a criminal offence for directors. The CR may initiate striking-off proceedings for persistent non-filers.

Filing checklist

  • Confirm all current directors and their details are up to date
  • Confirm all current shareholders and their shareholdings
  • Confirm registered office address is current
  • Confirm company secretary is still in place
  • Note any changes since the last annual return to update
  • File NAR1 via e-Registry and pay HKD 105 within 42 days of incorporation anniversary

Documents you'll need

  • Current share register showing all shareholders and holdings
  • Current register of directors with identification details
  • Current company secretary appointment
  • Any resolutions or documents supporting changes since last return

Common mistakes to avoid

  • Filing late (more than 42 days after anniversary) and incurring the HKD 870 surcharge
  • Not updating the CR when directors change during the year (changes must be filed separately via Form ND2A, not just at annual return)
  • Omitting newly added shareholders or directors from the NAR1
  • Confusing the NAR1 deadline with the Business Registration renewal date (they are separate)

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