Can I e-file my Hong Kong profits tax return, and is it compulsory?
E-filing is optional for most businesses and compulsory only for large multinational group members (Part 4AA entities) from year of assessment 2025/26. Voluntary e-filers can get a further one-month extension. Supporting documents are submitted in iXBRL format when filing electronically.
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 IRD offers these modes:
- Paper: four-page return, XML supplementary forms, paper supporting documents.
- Electronic: electronic return, XML supplementary forms and iXBRL 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
- Inland Revenue Ordinance (Cap. 112), s.51
Sources
Applies to YA 2025/26 · 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
- When will a new Hong Kong company receive its first profits tax return?The IRD generally issues the first Profits Tax Return about 18 months after the date of incorporation. A first-time recipient has 3 months from issue to file. If you are chargeable to tax and receive nothing, you must notify the IRD in writing within 4 months after the end of the basis period.
- What is the filing deadline for the Hong Kong profits tax return?The due date is printed on page 1 of the return, normally one month from issue. First-time recipients get 3 months, and e-filers under the e-notice get 2 months. Represented taxpayers usually get later dates under the Block Extension Scheme, depending on the accounting year-end.
- How does the Block Extension Scheme work for profits tax returns (N, D and M codes)?With a tax representative, the due date depends on your accounting year-end code. For 2025/26: N code 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 D and M dates were later extended from 17 August and 16 November.
- What documents must I submit with my Hong Kong profits tax return?A company or partnership with gross income must send its financial statements and a tax computation with the return. The IRD lists a certified balance sheet, the profit and loss account, the auditor's report where one is required or has been prepared, and a tax computation with supporting schedules.
- Do I need audited financial statements to file a Hong Kong profits tax return?The IRD wants the auditor's report where Hong Kong or foreign law requires one or one has been prepared. Most Hong Kong companies must be audited under company law, so in practice most returns include one. A company that is validly dormant under the Companies Ordinance may file without audited statements.