What is the profits tax return deadline and how does the block extension scheme work?
For 2025/26, represented companies with December year-ends had until 31 August 2026 (2 October if e-filed), and January to March year-ends until 30 November 2026 (30 December if e-filed). April to November year-ends got no block extension. Check IRD for later years.
Block Extension Scheme (represented taxpayers) IRD's circular for the 2025/26 Profits Tax Returns, issued to tax representatives on 1 April 2026 (the bulk issue date), set extended due dates, and two later circulars (14 July and 20 October 2026) moved the D and M dates:
| Accounting date | Code | Paper return due | E-filed return due |
|---|---|---|---|
| 1 Apr 2025 - 30 Nov 2025 | N | No extension | One month later on application |
| 1 Dec 2025 - 31 Dec 2025 | D | 31 Aug 2026 | 2 Oct 2026 |
| 1 Jan 2026 - 31 Mar 2026 | M | 30 Nov 2026 | 30 Dec 2026 |
Further extensions
- A further one month is available on application where the return is e-filed voluntarily (apply at least 7 working days before the due date).
- "M" code companies with a current-year allowable loss may apply for a further extension to 1 February 2027, with conditions.
- The extension cannot be used if the client is not represented by an authorised tax representative.
Link to the audit The audited accounts need to be ready before the return is filed. A realistic plan starts the audit well before the extended date.
Pointer IRD issues a new circular each year, so check the circular for the year you are filing. Tax computation and penalties are profits tax topics covered elsewhere.
Legal basis
- Inland Revenue Ordinance (Cap. 112), s.51
Sources
Applies to 2026 · Last reviewed 29 October 2026
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.
Related questions
- How long does an audit take in Hong Kong?There is no official duration. A small company with tidy records may take a few weeks from the day the auditor has everything, but late or missing records, stock, groups and queries add time. The legal limits are the filing and tax deadlines, not the audit length.
- Do I have to submit audited accounts with my profits tax return (BIR51)?Yes, for companies with gross income, IRD's circular says audited financial statements should be submitted with the return, except for dormant companies and certain companies from jurisdictions that do not require audit. The BIR51 asks for a certified copy and the auditor's practising certificate number.
- What is the deadline for completing audited accounts and sending them to members?For a private company that is not a subsidiary of a public company, the financial statements, directors' report and auditor's report must be laid before members and sent to them within nine months after the year-end. Other companies have six months.
- Does every Hong Kong limited company need an audit?Yes. Every Hong Kong company must have an auditor for each financial year and its financial statements audited, whatever its size or whether it trades. The only company that escapes is a qualifying private company that has validly become dormant under s.5 and s.447 of the Companies Ordinance.
- Do I still need an audit if my company had no revenue or no business activity?Yes, unless the company has formally become dormant. Having no sales does not make a company dormant in law. If it had any expenses, bank charges or other recorded transactions, the audit duty continues for that year.