When is my first annual return due in Hong Kong

When Is My First Annual Return Due

A Hong Kong private company limited by shares must file its first annual return within 42 days after its first anniversary of incorporation. Deliver Form NAR1 to the Companies Registry by the date that falls 42 days after the date on your Certificate of Incorporation.

First Annual Return Deadline Hong Kong

The deadline is calculated from the company's "return date", the anniversary of incorporation. If your company incorporated on 15 March 2025, its return date is 15 March 2026. The annual return must reach the Companies Registry by 26 April 2026, 42 days later. The Companies Registry counts calendar days, not business days. Weekends and public holidays are included in the 42-day period.

NAR1 First Return Due Date

Form NAR1 is the statutory form for the annual return under the Companies Ordinance (Cap. 622). For the first return, the form must state the company's particulars as at the return date: directors, company secretary, shareholders, registered office address, and issued share capital. The registration fee for a private company filing on time is HK$105. File after the 42-day period and higher fees apply: HK$870 within three months of the return date, HK$1,740 within six months, HK$2,610 within nine months, and HK$3,480 after nine months.

Company Incorporation Annual Return

The first annual return is not the same as the incorporation documents filed with Form NNC1. Incorporation establishes the company and triggers the issuance of the Certificate of Incorporation. The annual return is a separate compliance filing reporting the company's current structure and officers. Even if nothing has changed since incorporation, you must still file Form NAR1 to confirm the details.

Hong Kong Annual Return Due Date

The due date for every annual return, including the first, is always 42 days after the incorporation anniversary. This rule applies regardless of your company's financial year end. A company with a financial year end different from its incorporation anniversary must still file by the 42-day deadline. The annual return is a Companies Registry filing, not a tax filing. The profits tax return (Form BIR51) has a separate deadline set by the Inland Revenue Department.

Dormant Company and the First Annual Return

A private company that has declared itself dormant is exempt from delivering an annual return, but only for periods after the dormancy declaration. If the company declares dormancy after the 42-day period for the first annual return has passed, the first return must still be filed. The exemption applies from the next return date onwards.

Re-Domiciled Companies

For a company that moved to Hong Kong through inward re-domiciliation, the first annual return runs from the anniversary of re-domiciliation, not the original incorporation date. The re-domiciliation regime took effect on 23 May 2025. The company must deregister in its original domicile within 120 days.

What to Do Next

Mark the return date on your calendar. Set a reminder to file Form NAR1 within 42 days. File through the Companies Registry's e-Filing portal or on paper. A corporate service provider will typically manage the filing and remind you of the deadline. The on-time registration fee of HK$105 applies only if the form reaches the Registry before the 42-day period expires.