What are the late fees if I file the Hong Kong annual return late?
Instead of HK$105, the Companies Registry charges HK$870 if the return is up to three months late, HK$1,740 for three to six months, HK$2,610 for six to nine months and HK$3,480 beyond nine months, counted from the return date. Failing to file can also lead to prosecution.
Late registration fees for a private company (counted from the anniversary date):
| Delivered | Fee |
|---|---|
| Within 42 days | HK$105 |
| After 42 days up to 3 months | HK$870 |
| 3 to 6 months | HK$1,740 |
| 6 to 9 months | HK$2,610 |
| More than 9 months | HK$3,480 |
These are the Registry's published registration fees; the late amounts are paid in place of the normal fee when the return is delivered late.
Prosecution risk The Registry's pamphlet says that if default is made in delivering annual returns, the maximum penalty is HK$50,000 for each breach together with a daily default fine of HK$1,000. The company and every responsible person, including directors and the company secretary, can be prosecuted.
Strike-off The Registrar can also consider striking a company off where it appears not to be carrying on business.
Important notes
- A posted return counts only once the Registry has received it.
- Renewing the business registration certificate does not satisfy the annual return duty.
- Filing late does not remove the need to keep the company's records accurate.
If you have missed several years, file the overdue returns as soon as possible; fees are cumulative per return.
Legal basis
- Companies Ordinance (Cap. 622), s.662
- Companies (Fees) Regulation (Cap. 622K)
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
- What are the business registration fee and levy in Hong Kong now?For certificates starting from 1 April 2026 to 31 March 2027, a one-year business registration certificate costs HK$2,350 (HK$2,200 fee plus HK$150 levy) and a three-year certificate HK$6,170 (HK$5,720 plus HK$450). A branch certificate costs HK$230 for one year.
- How do I change my Hong Kong company name, and what does it cost?Pass a special resolution of the members to adopt the new name, then deliver the notice and resolution to the Companies Registry, which charges HK$295. The change takes effect when the Registrar issues a certificate of change of name. Update contracts, bank accounts and letterheads afterwards.
- How do I issue (allot) new shares in a Hong Kong company, and what is the NSC1 deadline?Issue shares through proper board and member approvals, then file Form NSC1 (return of allotment with a statement of capital) with the Companies Registry within one month after the allotment. Late filing risks up to HK$25,000 per breach plus a HK$700 daily default fine.
- Is the Significant Controllers Register public, where is it kept, and what if I do not keep it?The register is not filed with the Companies Registry and is not open to the public. It must be kept at the registered office or another place in Hong Kong. Law enforcement can require access. Failing to keep it properly is an offence: HK$25,000 plus HK$700 a day for the company and each responsible person, and up to HK$300,000 and two years' imprisonment for knowingly false entries.
- How do I transfer shares in a Hong Kong private company, and what stamp duty applies?Transfers use a signed instrument of transfer, usually with a sold note and bought note, stamped at the IRD Stamp Office. Stamp duty on the sale is 0.1% each for buyer and seller of the consideration or value if higher, with a fixed HK$5 duty on the instrument of transfer. The company records the change and reports it in the next annual return.