Accounting & Taxes zpost

Hong Kong Tax Filing Deadlines 2026: Every Date You Need

Updated:

2 July 2026

10 mins read

Client Portfolio Manager, Senior Accounting Manager

With 12 years of industry experience, including a tenure at a Big 4 firm, Yuk Ming is a seasoned professional specializing in accounting, audit, tax, and project management. A member of both HKICPA and ICAEW, he brings a wealth of expertise to Sleek, particularly in advising and supporting SMEs.

Outside work, Yuk Ming enjoys staying active through tennis and badminton. He also likes watching movies and playing video games in his free time.

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Key takeaways

Hong Kong tax filing deadlines in 2026 aren’t one calendar date. Your Profits Tax due date depends on your accounting year-end, whether you have a tax representative, and whether you e-file.
Profits Tax Returns for 2025/26 were issued in bulk on 1 April 2026 (inactive files on 2 April 2026). Code N: 4 May 2026; code D: 17 August 2026; code M: 16 November 2026 (loss cases: 1 February 2027).
A new company’s first Profits Tax Return usually arrives about 18 months after incorporation, with three months to file. Keep books from day one.
Employer’s Return (BIR56A) was issued 1 April 2026; due 4 May 2026. Individual returns were issued 4 May 2026; deadlines vary by sole-proprietor status and tax representation.
Annual Return (NAR1) is a Companies Registry filing, due 42 days after your incorporation anniversary — not part of the IRD tax calendar.

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In this article

Quick answer

For the 2025/26 year of assessment, these are the headline filing dates:

Profits Tax (with tax rep): code N 4 May 2026, code D 17 August 2026, code M 16 November 2026 — issued 1 April 2026
Profits Tax (no tax rep): 4 May 2026 (one month from issue; 1 May 2026 is a public holiday)
Employer's Return (BIR56A): due 4 May 2026 — issued 1 April 2026
Individual return (BIR60): issued 4 May 2026 — general cases 4 June 2026 (paper) or 4 July 2026 (e-file); sole proprietors 4 August 2026 (paper) or 4 September 2026 (e-file)
First Profits Tax Return (new company): ~18 months after incorporation; 3 months from issue date
Annual Return (NAR1): 42 days after your incorporation anniversary (Companies Registry, not IRD)

Most founders searching for a Hong Kong tax filing deadline already know April is tax season — they just don’t know which date applies to their company. A December year-end Ltd, a sole proprietor, and a newly incorporated startup with no return yet are on three different timelines.

Hong Kong’s year of assessment runs 1 April to 31 March. For 2025/26, bulk returns went out in April and May 2026, but your actual due date depends on the return type, your financial year-end, and whether a tax representative has been appointed.

In this guide, you’ll learn:

The 2025/26 deadlines for Profits Tax, employer’s return, and individual return
How the block extension scheme works by accounting-date code
When a new company’s first return arrives and how long you have to file
How e-filing and tax representatives change your due dates
What penalties apply if you miss a deadline

Hong Kong tax deadlines 2026 at a glance

Here are the key dates for the 2025/26 assessment year:

Filing	Issued (2025/26)	Deadline (paper / post)	With e-filing extension
Profits Tax — code “N” (accounting date 1 Apr–30 Nov)	1 Apr 2026	4 May 2026	+1 month on application (voluntary e-file)
Profits Tax — code “D” (December year-end)	1 Apr 2026	17 August 2026	+1 month on application
Profits Tax — code “M” (year-end Jan–Mar)	1 Apr 2026	16 November 2026	+1 month on application; loss cases: 1 Feb 2027
First Profits Tax Return (new company)	~18 months after incorporation	3 months from issue date	Same window; no separate extension application needed
Employer’s Return (BIR56A)	1 Apr 2026	4 May 2026	No block extension
Individual return — general (no sole-prop business)	4 May 2026	4 June 2026 (unrepresented) / 4 July 2026 (with tax rep)	+1 month automatic if filed electronically
Individual return — sole proprietor	4 May 2026	4 August 2026 (unrepresented) / 5 October 2026 (with tax rep)	+1 month automatic if e-filed
Annual Return (NAR1) — Companies Registry	By incorporation anniversary	42 days after anniversary	N/A

The August and November Profits Tax dates apply only where a company has appointed a tax representative under the Inland Revenue Ordinance.

First Profits Tax Return on the way?

When is my Hong Kong Profits Tax return due for 2025/26?

Your Profits Tax due date depends on your company’s accounting year-end, whether you have a tax representative, and whether you e-file — not on a single calendar date for every company.

The IRD issued 2025/26 Profits Tax Returns to active companies on 1 April 2026 (inactive files under review on 2 April 2026). The default deadline printed on the return is one month from issue. Where a tax representative is appointed, the IRD applies the block extension scheme and sorts companies by accounting-date code:

Code	Accounting date (basis period year-end)	Paper-filing deadline (2025/26)
N	1 April – 30 November	4 May 2026 (no further block extension beyond the standard notice date)
D	December	17 August 2026
M	1 January – 31 March	16 November 2026

M-code loss cases: If your company has an allowable loss for 2025/26, your tax representative can apply for a further extension to 1 February 2027. The application must reach the IRD by 2 November 2026 (individual cases may be lodged by 16 November 2026).

Without a tax representative, you don’t get the August or November extensions. Your deadline stays at one month from the issue date — 4 May 2026 for returns issued 1 April 2026 (1 May 2026 falls on a public holiday).

From 2025/26, tax representatives must submit block extension applications electronically through the Tax Representative Portal. Paper applications are no longer accepted.

Can e-filing extend my Profits Tax deadline?

Yes — e-filing can add one month to your Profits Tax deadline, but mandatory and voluntary filers follow different rules.

Mandatory e-filing (Part 4AA entities): Multinational enterprise group entities with consolidated revenue of EUR 750 million or above must e-file from 2025/26. They receive a further one-month extension automatically after the block extension date (or the normal due date, whichever is later).
Voluntary e-filing: Other companies can apply for a one-month extension if they e-file through the Business Tax Portal. The application must reach the IRD at least seven working days before the return is otherwise due, and the return must actually be e-filed. Filing on paper after requesting an e-filing extension can void the extension and trigger penalty action.
After approval (voluntary): Code N paper due 4 May → e-file extension to 4 June 2026; code D paper due 17 August → 17 September 2026; code M paper due 16 November → 16 December 2026.

Individual taxpayers who file BIR60 electronically receive an automatic one-month extension without a separate application. Profits Tax e-filing extensions for voluntary filers aren’t automatic — you must apply in time. Returns filed through the IRD eTAX portal still need to meet the extension rules for your return type.

Tip

A firm that files your Profits Tax return isn't automatically your tax representative under the Inland Revenue Ordinance. Block extension dates only apply when someone holds your written authorization as tax representative. Service providers engaged only to furnish returns under section 51AAD can't lodge block extension applications on your behalf unless they're also your appointed representative.

When does a new Hong Kong company get its first Profits Tax return?

A newly incorporated Hong Kong company usually receives its first Profits Tax Return about 18 months after incorporation, with three months to file from the issue date.

This catches many first-time founders off guard:

Silence in year one is normal. The IRD typically doesn’t issue a Profits Tax Return in your first 12 months. That doesn’t mean you have no tax obligations.
Three months, not one. First-return cases (IRD file prefixes 23 or 97) get three months from the issue date. No extension application is needed for that window.
Books start on day one. The first return will ask for figures from incorporation onwards. Rebuilding 18 months of records under a three-month deadline is where most stress comes from.

The first return’s basis period may span more than 12 months. Every subsequent return usually covers a standard 12-month accounting period.

Important note

If you're liable to Profits Tax but haven't received a return, you must notify the IRD in writing within four months after the end of your basis period — use Form IR6167 for Profits Tax. Waiting for the ~18-month first issue isn't a defence if profits arose earlier.

When is the Employer’s Return (BIR56A) due?

The Employer’s Return for 2025/26 was issued on 1 April 2026 and is due on 4 May 2026 — one month from issue, adjusted for the Labour Day public holiday.

Form BIR56A reports remuneration paid to employees for the year ended 31 March 2026. File it with IR56B for each employee, even if you have only one employee or only a director on payroll.

The block extension scheme does not apply to employer’s returns — many founders assume it does because BIR56A arrives in the same April batch as Profits Tax.

During-the-year forms (separate from the annual BIR56A):

Form	When to file
IR56E	Within 3 months of an employee starting
IR56F	1 month before employment ceases
IR56G	At least 1 month before an employee departs Hong Kong

If you employed staff in 2025/26 but didn’t receive BIR56A by mid-April, request a return from the IRD (Form IR6163).

When is the individual tax return due in Hong Kong?

Individual tax returns (BIR60) for 2025/26 were issued on 4 May 2026. Salaries tax, property tax, and sole-proprietor business profits are reported here.

Your situation	Paper / post deadline	E-file deadline (+1 month automatic)
General case, no tax representative	4 June 2026	4 July 2026
General case, with tax representative	4 July 2026	4 August 2026
Sole proprietor, no tax representative	4 August 2026	4 September 2026
Sole proprietor, with tax representative	5 October 2026	5 November 2026

If you run a business through a company and draw a salary or director’s fee, you handle two filings: the company’s Profits Tax Return (BIR51) and your personal BIR60. They’re separate deadlines.

When is the Annual Return (NAR1) due, and is it a tax return?

NAR1 is due 42 days after your incorporation anniversary. It’s a Companies Registry filing, not an IRD tax return.

The Annual Return confirms your directors, shareholders, and registered address. It has nothing to do with how much tax you pay. On-time filing costs HK$105. Late fees escalate:

How late	Late fee
Up to 3 months	HK$870
3–6 months	HK$1,740
6–9 months	HK$2,610
More than 9 months	HK$3,480

NAR1 follows your incorporation anniversary, not your financial year-end or the April tax calendar — so it often lands in a different month from Profits Tax and BIR56A.

What happens if I miss a Hong Kong tax deadline?

Missing a deadline can lead to estimated assessments, penalties, or prosecution — but filing late is different from not filing at all.

Consequence	What it means
Estimated assessment	The IRD assesses tax without your return, often without the deductions you would have claimed.
Section 80 prosecution	For failure to file or incorrect returns without reasonable excuse: fine up to HK$10,000 plus up to three times the tax undercharged on conviction.
Section 82A additional tax	The IRD may impose additional tax in lieu of prosecution — typically 10%–50% of tax undercharged for late filing, depending on history and cooperation.
Persistent late filing	Repeat offenders face higher penalty loadings and are more likely to be prosecuted.

Employer’s returns carry separate penalties under section 80(1) for non-compliance with employer obligations.

The practical rule: file on time, or arrange an extension before the due date. Extensions after the deadline are rarely granted.

When might I not have a tax filing due yet?

Not every Hong Kong business has an April or May tax deadline every year.

Newly incorporated company: You may receive no Profits Tax Return in your first 12 months. The first return usually arrives ~18 months after incorporation. That’s normal — but you still need books from day one and must notify chargeability if profits arise earlier.
Dormant or inactive company: The IRD may not issue an annual Profits Tax Return every year. If you become chargeable again, notify the IRD within four months of your basis period end.
No employees: You don’t file BIR56A if you had no employees during the year — but you must still file Profits Tax and NAR1 (for companies) on their own timelines.
Sole proprietor, no company: You don’t file BIR51 or NAR1. Your business profits go on your individual return (BIR60), with the sole-proprietor deadlines in the table above.

If you’re unsure whether a return applies to you, check the issue date on the notice or ask your tax representative before the standard one-month window closes.

How can I get an extension on Hong Kong tax filing deadlines?

Extensions are available if you arrange them before the due date — not after.

Route	What it gives you
Appoint a tax representative	Unlocks block extension dates for Profits Tax (17 August for code D, 16 November for code M) and extended individual return dates for represented clients
Apply for voluntary e-filing (Profits Tax)	+1 month after block extension date, if applied for at least 7 working days before the current deadline and the return is actually e-filed
File BIR60 electronically	Automatic +1 month for individual returns
M-code loss extension	Further extension to 1 February 2027 for allowable loss cases, applied for by 2 November 2026

What doesn’t work: calling the IRD after the deadline, or assuming a service provider who files your return counts as your tax representative unless they hold written authorization under the Ordinance.

How Sleek can help you meet Hong Kong tax deadlines

Sleek tracks your filing calendar and prepares returns for Hong Kong companies — Profits Tax, employer’s return, and audit where required.

If you work with Sleek, you can:

Map every deadline: Accounting-date code, Profits Tax due date, BIR56A, NAR1 anniversary, and first-return timing in one calendar.
File returns, not just books: Profits Tax, employer’s return, and audit and Profits Tax filing where your company needs audited accounts.
Apply extensions properly: As your tax representative, we use block extensions and e-filing extensions so you get the full time available — not just the default one-month window.
Stay ready for the first return: Books maintained from incorporation, so the 18-month first return isn’t a reconstruction scramble.

Sleek’s accounting service is built for founders who want deadlines tracked and filed, not just calculated. Talk to the Sleek team to map your 2025/26 dates.

Let Sleek handle your Hong Kong filings

Accounting plans that track every deadline and file for you. Book a call to see if we fit your setup.

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FAQs about Hong Kong tax filing deadlines

Is the annual return the same as a tax return?

No. NAR1 is a Companies Registry filing due 42 days after your incorporation anniversary and confirms company structure. Tax returns are IRD filings about income and profits. Separate deadlines, separate penalties.

What if I never received a Profits Tax Return from the IRD?

If you’re liable to Profits Tax but no return has been issued, notify the IRD in writing within four months after the end of your basis period using Form IR6167. If you expected a 2025/26 return after 1 April 2026 and nothing arrived, contact the IRD or your tax representative — don’t wait past your code’s deadline assuming it will come later.

Does hiring an accountant automatically make them my tax representative?

No. Tax representative status requires written authorization under the Inland Revenue Ordinance. An accountant or service provider who only prepares or files your return isn’t necessarily your representative for block extension purposes unless that appointment is in place.

Can I get an extension after the deadline has passed?

No. Block extensions, e-filing extensions, and M-code loss extensions must be applied for before the current due date. The IRD generally refuses out-of-time requests, including phone calls on the day after.

Can Sleek act as my tax representative?

Yes, if you appoint Sleek under the Ordinance as part of your accounting engagement. We can then apply block extensions, track your code N/D/M deadline, and file Profits Tax and employer’s returns on your behalf. Talk to the Sleek team to see if your setup fits.