Hong Kong Statutory Filing Deadlines: Complete Table for NAR1, BIR51, IR56B and More
Complete table of Hong Kong statutory filing deadlines for NAR1, BIR51, IR56B and more, including late fees and penalties.
Hong Kong Statutory Filing Deadlines Table
This table covers annual returns, profits tax returns, employer returns and event-driven forms, with the late fee or penalty structure for each. Missing a deadline can lead to financial penalties or, in the case of the Companies Registry, the company being struck off the register.
Hong Kong Annual Return Deadline NAR1
Every Hong Kong company must file an annual return, Form NAR1, with the Companies Registry under the Companies Ordinance (Cap. 622). File it within 42 days after the return date. This date is the anniversary of the company's incorporation or, for a company that has re-domiciled to Hong Kong, the anniversary of its registration.
The on-time registration fee for a private company is HK$105. Late filing attracts a higher fee.
| Period late | Fee |
|---|---|
| Within 42 days of the return date | HK$105 |
| More than 42 days but within 3 months | HK$870 |
| More than 3 months but within 6 months | HK$1,740 |
| More than 6 months but within 9 months | HK$2,610 |
| More than 9 months | HK$3,480 |
A private company declared dormant under section 5 of Cap. 622 is exempt from filing the annual return. Failure to file NAR1 for a prolonged period can result in the company being struck off the register.
Hong Kong Profits Tax Return Deadline BIR51
The Inland Revenue Department issues Form BIR51, the profits tax return for corporations, under the Inland Revenue Ordinance (Cap. 112). The deadline is one month from the issue date stated on the return itself. The IRD may grant an extension if a tax representative is appointed.
Most active companies receive BIR51 each year of assessment. File the return with audited financial statements, a tax computation and any relevant supplementary forms (S1 to S18). Electronic filing is available through the Business Tax Portal or the Tax Representative Portal. From the year of assessment 2025-26, mandatory electronic filing applies to in-scope multinational enterprise groups.
Late filing of BIR51 can result in a penalty of up to three times the tax undercharged, plus a further penalty of up to HK$10,000. The IRD may also issue an estimated assessment if the return is not filed.
Hong Kong Employer Return Deadline BIR56A
Form BIR56A is the employer's return of remuneration and pensions, issued by the Inland Revenue Department. The deadline is one month from the issue date. The IRD issues BIR56A in early April each year. Employers must complete the return and attach an individual IR56B for each employee.
The BIR56A covers all remuneration paid during the preceding year of assessment. Employers who fail to file on time may face a penalty of up to HK$10,000 and a further penalty of up to three times the tax undercharged.
Hong Kong Form Filing Due Dates
The table below sets out the due dates for the most common statutory forms. Deadlines for IRD forms are based on the issue date of the return. Companies Registry deadlines are based on the event date or the return date.
| Form | Authority | Filing deadline | Late fee or penalty |
|---|---|---|---|
| NAR1 | Companies Registry (Cap. 622) | Within 42 days of the return date | HK$870 to HK$3,480 |
| NNC1 (with IRBR1) | Companies Registry | Within 15 days of incorporation | HK$105 registration fee |
| ND2A | Companies Registry | Within 15 days of appointment or cessation | HK$15 per form |
| ND2B | Companies Registry | Within 15 days of change | HK$15 per form |
| NR1 | Companies Registry | Within 15 days of change | HK$15 per form |
| NSC1 | Companies Registry | Within 1 month of allotment | HK$15 per form |
| NNC2 | Companies Registry | Within 15 days of change | HK$295 fee |
| NM1 | Companies Registry | Within 1 month of creation | HK$15 per form |
| NDR1 | Companies Registry | No statutory deadline | Application fee HK$420 |
| NN3 | Companies Registry | Within 42 days of return date | HK$870 to HK$3,480 |
| BIR51 | Inland Revenue (Cap. 112) | Per issue date | Up to 3x tax undercharged |
| BIR52 | Inland Revenue | Per issue date | Up to 3x tax undercharged |
| BIR54 | Inland Revenue | Per issue date | Up to 3x tax undercharged |
| BIR56A | Inland Revenue | Per issue date | Up to HK$10,000 plus 3x tax |
| IR56B | Inland Revenue | With BIR56A | As per BIR56A |
| IR56E | Inland Revenue | Within 3 months of new employee | Up to HK$10,000 |
| IR56F | Inland Revenue | At least 1 month before cessation | Up to HK$10,000 |
| IR56G | Inland Revenue | Before employee departs | Up to HK$10,000 |
| IR56M | Inland Revenue | Per issue date | Up to HK$10,000 |
| BIR60 | Inland Revenue | Per issue date | Up to 3x tax undercharged |
| BIR57 | Inland Revenue | Per issue date | Up to 3x tax undercharged |
| BIR58 | Inland Revenue | Per issue date | Up to 3x tax undercharged |
Companies Registry Forms and Their Deadlines
The Companies Registry administers specified forms under Cap. 622. Most event-driven forms must be filed within 15 days of the event. File Form ND2A (notice of change of company secretary or director) within 15 days of the appointment or cessation. Form NR1 (change of registered office address) also has a 15-day deadline. File Form NSC1 (return of allotment) within one month of the allotment.
The annual return NAR1 is the only form with a 42-day window from the return date. File through the Companies Registry e-Services portal. Paper filing is also accepted.
Inland Revenue Department Forms and Their Deadlines
The Inland Revenue Department issues returns on a cycle. The deadline is printed on each return and is one month from the issue date. For BIR51 (corporations), the IRD may grant an extension if a tax representative is appointed. For BIR56A (employer's return), the issue date is early April and the deadline is one month later.
Employers must also file individual returns: IR56B for each employee's annual remuneration, IR56E within three months of hiring a new employee, IR56F at least one month before an employee ceases employment, and IR56G before an employee departs Hong Kong. Form IR56M covers payments to non-employees.
Consequences of Missing Deadlines
Missing a Companies Registry deadline triggers a higher registration fee for NAR1, as shown in the fee table above. For other forms, a late fee of HK$15 per form applies. Persistent failure to file can lead to the company being struck off the register.
Missing an Inland Revenue Department deadline can result in penalties of up to HK$10,000 and up to three times the tax undercharged. The IRD may also issue an estimated assessment. The company must pay that assessment even if it disputes the amount.
Where to File
Companies Registry forms can be filed electronically through the e-Services portal at https://www.eregistry.gov.hk/ or by paper. Inland Revenue Department forms can be filed through the Business Tax Portal at https://www.ird.gov.hk/eng/tax/bus_epf.htm. The official forms index is at https://www.cr.gov.hk/en/forms/specified.htm for Companies Registry forms and https://www.ird.gov.hk/eng/paf/bus.htm for IRD forms. Always use the current version from the Registry's own index, as forms are revised periodically.
Sources
More on the forms library.