Hong Kong Company Forms Library: Compliance and Tax Filing Resources

Browse every Hong Kong Companies Registry and Inland Revenue form: purpose, deadline, fee, signatories, and rejection reasons.

A Central Hub for the Hong Kong Company Forms Library

Running a Hong Kong company means dealing with a recurring set of government forms. The two main authorities are the Companies Registry, which administers the Companies Ordinance (Cap. 622), and the Inland Revenue Department, which administers the Inland Revenue Ordinance (Cap. 112) and the Business Registration Ordinance (Cap. 310). Each form serves a statutory purpose, with its own deadline and fee, and a specific filing format. Using the wrong form or an outdated version is the most common cause of compliance failures.

This is the starting point for every form your company will need. It explains where each registry publishes its forms, how to verify you have the current version, and which filing channel to use. From here, each sub-page covers a specific form or form group in full detail.

Do not download a form from a third-party site. Both the Companies Registry and the Inland Revenue Department revise forms periodically. A stale copy has no legal standing. Always link from here to the official index.

Hong Kong Companies Registry Forms

The Companies Registry publishes all mandatory forms on its Specified Forms Index. Every form has a code (NNC1, NAR1, ND2A, etc.) and a version number. The version changes when the Registry updates the form. Before you file, check that your version matches the current one on the index.

Single Event Forms

These forms are filed once for a specific transaction and are not repeated on a cycle.

NNC1 (with IRBR1): Incorporation Form, Company Limited by Shares. Filed with the application for incorporation. The IRBR1 is the business registration notice that the Companies Registry forwards to the Inland Revenue Department.
NNC1G (with IRBR1): Incorporation Form, Company Not Limited by Shares.
NNC3: Consent to Act as First Director. Filed at incorporation and kept on the company's register.
NNC2: Notice of Change of Company Name.
NSC1: Return of Allotment. Filed within one month of an allotment of shares.
NSC2: Return of Share Redemption or Buy-back. Filed within one month of the redemption or buy-back.
NSC11: Notice of Alteration of Share Capital.
NM1: Statement of Particulars of Charge. Filed within one month of creating a charge.
NM2: Notification of Payment, Satisfaction of Debt or Release from Charge.
NDR1: Application for Deregistration of a Private Company or a Company Limited by Guarantee. The company must satisfy specific conditions: it must be dormant and have no outstanding liabilities.
NAC3: Statement of Revision of Financial Statements. Filed when a company revises financial statements already delivered to the Registry.
NAC4: Notice of Alteration of Accounting Reference Date.

Event-Driven Forms (Directors, Secretary, Office, Records)

These forms are triggered by changes in the company's structure or personnel.

ND2A: Notice of Change of Company Secretary and Director (Appointment or Cessation). Filed within 15 days of the change.
ND2B: Notice of Change in Particulars of Company Secretary and Director. Filed when a director or secretary changes their residential address, name, or other registered particulars.
ND4: Notice of Resignation of Company Secretary and Director. Filed when a director or secretary resigns but the company does not appoint a replacement at the same time.
ND5: Notice of Change of Reserve Director (Nomination or Cessation).
ND7: Notice of Change in Particulars of Reserve Director.
ND8: Notice of Resignation of Reserve Director.
NR1: Notice of Change of Address of Registered Office.
NR2: Notice of Location of Registers and Company Records. Filed when registers or records are kept at a place other than the registered office.
NR3: Notice Relating to Branch Register of Debenture Holders.
NR4: Notice Relating to Branch Register of Members.

Annual Forms

NAR1: Annual Return. Due within 42 days after the anniversary of the date of incorporation (the return date). The on-time registration fee for a private company is HK$105. A higher registration fee applies after the 42-day period: HK$870 (more than 42 days but within 3 months), HK$1,740 (3 to 6 months), HK$2,610 (6 to 9 months), and HK$3,480 (more than 9 months). A private company that has declared itself dormant is exempt from filing the annual return.

Registered Non-Hong Kong Companies (Part 16 Forms)

A company incorporated outside Hong Kong that establishes a place of business in Hong Kong must register under Part 16 of Cap. 622.

NN1 (with IRBR2): Application for Registration as a Registered Non-Hong Kong Company.
NN3: Annual Return of a Registered Non-Hong Kong Company. Late filing triggers the same higher fee schedule as the NAR1.
NN6: Return of Change of Company Secretary and Director.
NN9: Return of Change of Address of a Registered Non-Hong Kong Company.

Hong Kong Inland Revenue Forms

The Inland Revenue Department publishes its forms on the IRD forms index. The two main categories are profits tax returns and employer returns.

Profits Tax Returns

BIR51: Profits Tax Return, Corporations. The IRD issues this return to a company in the year following its first profits tax return period. The company must file it, together with audited financial statements and tax computations, by the deadline stated on the return. Mandatory electronic filing of profits tax returns began on 1 April 2026 for in-scope multinational enterprise groups from the year of assessment 2025-26. Electronic filers tag financial statements and tax computations in iXBRL format.
BIR52: Profits Tax Return, Persons Other Than Corporations.
BIR54: Profits Tax Return, Non-Resident Persons.
Supplementary forms (S1 to S18): These forms accompany a profits tax return when the company carries on a specific business activity or benefits from a concession. For example, S1 covers a claim for offshore claim, and S2 covers a claim for a tax treaty benefit.
IRC3111: Notice of Chargeability to Profits Tax. A person who has not received a profits tax return but is chargeable to tax must notify the IRD within four months after the end of the basis period.

Employer Returns

BIR56A: Employer's Return of Remuneration and Pensions. Filed annually by every employer in Hong Kong. The return summarises all remuneration paid during the fiscal year.
IR56B: Annual return of an employee's remuneration. One form per employee.
IR56E: Notification of a new employee. Filed within three months of the employee's commencement.
IR56F: Notification of an employee about to cease employment.
IR56G: Notification of an employee about to depart Hong Kong.
IR56M: Return of payments to persons other than employees.

Individual and Property Tax Returns

BIR60: Individual Tax Return, covering salaries tax.
BIR57 and BIR58: Property tax returns for individuals and corporations respectively.

Filing Channels

The Companies Registry accepts electronic filing through its e-Services portal and accepts paper filing by post or in person at its counters.

The Inland Revenue Department accepts profits tax returns through the Business Tax Portal and the Tax Representative Portal. The department has stated an intention to reach full electronic filing by 2030. Employers file BIR56A and the accompanying IR56 forms through the Employer's e-Services portal.

Where the Official Forms Live

Companies Registry Specified Forms Index: https://www.cr.gov.hk/en/forms/specified.htm
Companies Registry e-Services Portal: https://www.eregistry.gov.hk/
Inland Revenue Department Forms Index: https://www.ird.gov.hk/eng/paf/bus.htm
Business Tax Portal: https://www.ird.gov.hk/eng/tax/bus_epf.htm

Always download the form directly from one of these links. The Registry and the IRD revise forms without warning. A form obtained from another source may be the wrong version. Filing an obsolete form can lead to rejection and penalty.

Hong Kong Statutory Forms Compliance

Compliance is a calendar, not a single filing. The Companies Registry expects the annual return within 42 days of the return date. The Inland Revenue Department expects the profits tax return by the deadline printed on it, and the employer return by the annual deadline. Event-driven forms such as ND2A, ND2B, NR1, and NSC1 must be filed within days of the event. Missing any one triggers a registration fee that is higher than the on-time fee. In the case of the annual return, the late fee escalates steeply.

The sub-pages that follow cover each form in detail: the exact information required, the deadline, the fee, the late penalty, and the filing procedure. Use the hub to find the form you need, then go to the sub-page for its full requirements.

Hong Kong Corporate Forms Filing Guide

The filing procedure varies by form.

Paper filing: Print the form, complete it in black ink, have it signed by the correct person (a director, the company secretary, or a person authorised under Cap. 622), and deliver it to the relevant registry office with the correct fee.

Electronic filing (Companies Registry): Use the e-Services portal. You must hold an account and use the prescribed software. The system validates the form before submission and calculates the fee.

Electronic filing (Inland Revenue Department): Use the Business Tax Portal or the Tax Representative Portal. For profits tax returns, the system accepts iXBRL-tagged financial statements and tax computations.

If you file paper and the Registry rejects the form, you will receive a notice explaining the reason. Resubmit the corrected form and pay the fee again. If you file electronically and the system rejects the submission because of a data validation error, the system does not charge the fee until the submission passes validation.

Registering a company: See the NNC1, NNC1G, and IRBR1 pages.
Changing directors or secretary: See the ND2A, ND2B, and ND4 pages.
Changing registered office: See the NR1 page.
Allotting shares: See the NSC1 page.
Filing annual return: See the NAR1 page.
Deregistering the company: See the NDR1 page.
Non-Hong Kong company registration: See the NN1 and IRBR2 pages.

Everything in the forms library

Common questions

What happens if I file my annual return late?

If you file your annual return late, you must pay a higher registration fee. The fee increases based on how late the filing is. For example, a private company pays HK$105 on time, but the fee rises to HK$870 if filed more than 42 days but within three months, and increases further for later filings.

Can I download forms from any website?

No, you should not download forms from third-party sites. The Companies Registry and the Inland Revenue Department periodically update their forms, and an outdated version has no legal standing. Always download forms directly from the official indexes to ensure you have the correct version.

How long do I have to tell the Companies Registry about a new director?

You must file the ND2A form to notify the Companies Registry about a new director within 15 days of the change. This form is used for the appointment or cessation of a company secretary and director. Filing by the deadline avoids compliance issues.

Do I have to file an annual return if my company is dormant?

No, a private company that has declared itself dormant is exempt from filing the annual return. This exemption means you do not need to submit the NAR1 form or pay the associated registration fee, provided the company meets the criteria for being dormant.

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