In this course · 5 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
Yes. E-filing a Hong Kong profits tax return through the Business Tax Portal is optional for most businesses and compulsory only for Part 4AA entities (large multinational group members) from the 2025/26 year of assessment. Voluntary e-filers can apply for a further one-month extension.
Who must e-file. Under the first phase of mandatory e-filing, a Part 4AA entity (a member of a multinational group with consolidated revenue of EUR 750 million or more in at least two of the four preceding fiscal years) must e-file its BIR51 or BIR52 for 2025/26 onwards. A few exceptions allow paper.
Everyone else. E-filing is voluntary. From 1 April 2026 the Inland Revenue Department (IRD) offers these modes:
- Paper: four-page return, XML supplementary forms, paper supporting documents.
- Electronic: electronic return, XML supplementary forms and iXBRL (inline XBRL, a machine-readable format for financial statements) supporting documents.
- Semi-electronic: one-page paper return, XML supplementary forms and iXBRL supporting documents.
Why e-file. A voluntary e-filer can apply for a further one-month extension, if the application reaches the IRD at least 7 working days before the due date. If you apply but then file on paper, the extension is treated as void and a penalty may be considered if there was no reasonable excuse.
Tools. The IRD provides a free taxonomy package and iXBRL data preparation tools. Filing is via the Business Tax Portal, or through the Tax Representative Portal by a representative.
Legal basis and sources
The law
- Inland Revenue Ordinance (Cap. 112), s.51
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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