In this course · 4 of 7
Course 2
File your profits tax return
7 lessons · 8 min
- 1When will a new Hong Kong company receive its first profits tax return?
- 2Must I tell the IRD I'm chargeable to tax if I got no tax return?
- 3What is the filing deadline for the Hong Kong profits tax return?
- 4Hong Kong Block Extension Scheme: profits tax return dates for 2025/26
- 5Can I e-file my Hong Kong profits tax return, and is it compulsory?
- 6What documents must I submit with my Hong Kong profits tax return?
- 7Do I need audited accounts to file a Hong Kong profits tax return?
The short answer
Under the 2025/26 Block Extension Scheme, a Hong Kong profits tax return filed through a tax representative is due on the date for its accounting year-end code. N code (year-end 1 April to 30 November 2025): no extension. D code (December): 31 August 2026 on paper, 2 October 2026 if e-filed. M code (1 January to 31 March): 30 November 2026 on paper, 30 December 2026 if e-filed.
The Block Extension Scheme lets a tax representative (a person with the taxpayer's signed written authorisation to act for them) obtain extended deadlines for all clients at once. The "code" is a letter that groups returns by accounting year-end. The Inland Revenue Department's (IRD's) letter for 2025/26 returns, issued in the 1 April 2026 bulk issue, set the dates, and two later circulars moved the D and M dates.
| Code | Accounting date in the basis period | Paper return due | E-filed return due |
|---|---|---|---|
| N | 1 April 2025 to 30 November 2025 | No extension (date on the return) | One month later on application |
| D | 1 to 31 December 2025 | 31 August 2026 (was 17 August) | 2 October 2026 (was 17 September) |
| M | 1 January to 31 March 2026 | 30 November 2026 (was 16 November) | 30 December 2026 (was 16 December) |
The D-code change came in a circular of 14 July 2026, the M-code change in one of 20 October 2026.
Other points in the original letter
- Voluntary e-filing can earn a further one-month extension on application, made at least 7 working days before the due date. Part 4AA entities of large multinational groups, which must e-file, get a further month.
- M-code clients with a current-year loss may apply for a further extension to 1 February 2027, if the return shows a loss. The deadline for that application was 2 November 2026 (16 November 2026 in individual cases exceptionally).
- The scheme does not apply to a company in liquidation.
Check before you rely on a date: the IRD can issue further circulars, so confirm with your tax representative or the IRD website.
Legal basis and sources
The law
- Inland Revenue Ordinance (Cap. 112), s.51(1)
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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