Statutory Filing Deadlines for Hong Kong Companies Registry and Inland Revenue Department Forms

Calendar of Hong Kong Statutory Filing Deadlines

Hong Kong companies face recurring deadlines from the Companies Registry (under Cap. 622) and the Inland Revenue Department (IRD, under Cap. 112). Missing a filing date triggers higher registration fees and potential penalties, including a struck-off notice. Every major deadline is organised below by form type so that business owners and their advisers can plan the filing calendar around the Hong Kong statutory filing deadlines that apply to each entity.

Annual Return Deadline: Companies Registry Filing Deadlines Hong Kong

Every Hong Kong private company must file Form NAR1 (Annual Return) once per calendar year. The deadline is strict: 42 days after the anniversary of the date of incorporation. A company incorporated on 10 March 2023 must file its first NAR1 by 21 April 2024, and each subsequent NAR1 within 42 days of each anniversary.

The on-time registration fee for a private company is HK$105. If the form is delivered more than 42 days after the return date, a higher registration fee applies: - 43 days to 3 months late: HK$870 - 3 to 6 months late: HK$1,740 - 6 to 9 months late: HK$2,610 - More than 9 months late: HK$3,480

A private company that has declared itself dormant under section 662 of the Companies Ordinance (Cap. 622) is exempt from filing the annual return.

IRD Form Deadlines Hong Kong: Profits Tax Returns

The IRD issues the Profits Tax Return (Form BIR51 for corporations) based on each company's accounting reference date. The return is not due on a fixed calendar date; the IRD issues it on a rolling basis. Once issued, the filing deadline is 1 month from the issue date. The IRD may grant an extension of up to 3 months on application.

Companies that are not yet tax-assessable may also receive a BIR51. A dormant company that has not commenced business should request a dormant status notification from the IRD.

For employers, Form BIR56A (Employer's Return of Remuneration and Pensions) together with individual employee returns (IR56B, IR56E, IR56F, IR56G) must be filed annually by the statutory deadline. The BIR56A package is issued in early April each year and must be filed within 1 month of the issue date, unless an extension is obtained.

Hong Kong Annual Return Deadline: The 42-Day Rule

The 42-day clock starts from the date of incorporation or re-domiciliation. The "return date" is the anniversary of that date. Form NAR1 must be delivered to the Companies Registry within 42 days after the return date.

A company whose anniversary falls on 10 March has until 21 April to file NAR1 at the standard registration fee of HK$105. If the form reaches the Registry on 22 April, the fee jumps to HK$870. The Registry counts calendar days, not business days.

Profits Tax Return Deadlines: Form BIR51 and BIR52

Form BIR51 is issued to corporations. Form BIR52 is issued to persons other than corporations (sole proprietorships and partnerships). The IRD allows a 3-month extension for corporate taxpayers whose accounting date falls between 1 April and 31 December. For companies with an accounting date of 31 December, the extended deadline is 15 November of the following year.

A company that has received a profits tax return and has no taxable profits must still file the return within the deadline, stating that no tax is payable. Non-filing may lead to an estimated assessment.

Employer Return Deadlines: BIR56A and IR56B

The IRD issues the BIR56A package (Employer's Return) in early April each year. The employer must complete and file the return within 1 month of the issue date. Along with the BIR56A, the employer must file Form IR56B for each employee, reporting the employee's remuneration for the previous year.

Submit a written extension request before the original deadline if filing on time is not possible. The IRD may grant an additional 3 months.

For a new employee, Form IR56E must be filed within 3 months of the employee's appointment. This is a separate notification, not part of the annual BIR56A cycle.

Change-of-Particulars Deadlines (Event-Driven Forms)

Not all filings are annual. Several Companies Registry forms are due when a specific event occurs, not on a fixed calendar date:

Non-Hong Kong Company Deadlines

A registered non-Hong Kong company (Part 16 of Cap. 622) files Form NN3 (Annual Return) within 42 days after the anniversary of registration. The late filing fee is HK$2,130 for any period after that.

Forms NN6 (change of director or company secretary) and NN9 (change of registered address) are due within 15 days of the change.

Consequences of Missing a Filing Deadline

Late filing of the annual return (NAR1) results in higher registration fees, not a fixed penalty. The Registry may refuse to accept a late NAR1 if the company has been struck off for non-filing.

For IRD forms, late filing can result in: - A fine of up to HK$10,000 for a first offence - A fine of up to HK$50,000 and three times the tax undercharged for a subsequent offence - An estimated assessment issued by the IRD, which may be higher than the actual tax liability

A company that fails to file its annual return for several consecutive years may be struck off the register. Once struck off, the company ceases to exist, and its assets vest in the Government.

Using the E-Services Portal and Business Tax Portal

The Companies Registry accepts electronic filing through its e-Services portal (https://www.eregistry.gov.hk/). The IRD accepts profits tax returns through the Business Tax Portal (https://www.ird.gov.hk/eng/tax/bus_epf.htm). Mandatory electronic filing of profits tax returns began on 1 April 2026 for relevant entities of in-scope multinational enterprise groups, from the year of assessment 2025-26.

Where to Confirm the Current Deadlines

The Companies Registry and IRD periodically revise their deadlines and forms. Always refer to the official sources:

• Companies Registry specified forms index: https://www.cr.gov.hk/en/forms/specified.htm
• IRD forms index: https://www.ird.gov.hk/eng/paf/bus.htm

A stale copy of a form is worse than none, because the Registry will reject an out‑of‑date version.