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.
Standard position. The return states a compliance date. For ordinary paper returns issued in the April bulk issue this is normally about one month from issue. If you file the return online after receiving an electronic notice, the law gives you 2 months from the date of issue of the notice.
First return. A taxpayer receiving its first Profits Tax Return can file within 3 months of issue.
Extensions. A tax representative can apply for the Block Extension Scheme, which gives later due dates according to the accounting date code (see the next answer). Voluntary e-filing can earn a further month on application. Individual extensions beyond those dates are granted only in exceptional circumstances and must be requested in writing at least 14 days before the extended due date.
If you miss it. The IRD may raise an estimated assessment or take penalty action (see the penalty answers). Persistent late filers are almost certain to face action.
Check the return itself. Dates are set in the notice for the specific year of assessment, and the IRD can announce changes. Always confirm on the return or the IRD website.
Legal basis
- Inland Revenue Ordinance (Cap. 112), s.51(1)
- Inland Revenue Ordinance (Cap. 112), s.80
- Inland Revenue Ordinance (Cap. 112), s.82A
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
- 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 is the deadline for the employer's return (BIR56A and IR56B) in Hong Kong?The IRD normally issues the Employer's Return (BIR56A) on the first working day of April, and you must file it within one month of issue together with a Form IR56B for each employee. For the year ended 31 March 2026 the forms were issued on 1 April 2026. Employers must keep payroll records for at least 7 years.
- When must I notify the IRD that I have hired a new employee (IR56E)?Within 3 months of the employee starting work, an employer must give the IRD Form IR56E for a new employee who is likely to be chargeable to salaries tax. Give the employee a copy of the form. A fine of up to HK$10,000 can follow if you fail to file without reasonable excuse.
- What must I file when an employee resigns or leaves Hong Kong (IR56F and IR56G)?File IR56F at least 1 month before an employee's employment ends. File IR56G at least 1 month before an employee is due to leave Hong Kong for more than a month. After IR56G, do not pay money or money's worth to that employee for one month from the notice without the Commissioner's written consent.
- Do I have to tell the IRD I am chargeable to tax if I have not received a return?Yes. Anyone chargeable to profits, salaries or property tax who has not received a return must notify the IRD in writing within 4 months after the end of the basis period for that year of assessment. A person who ceases a business must notify the IRD within one month of ceasing.