Inland Revenue Forms Hong Kong: Profits Tax, Employer Returns, and Individual Tax

Inland Revenue Forms Hong Kong for Profits Tax and Employer Returns

Every Hong Kong company carrying on a trade, profession or business must file with the Inland Revenue Department. The IRD requires profits tax returns, employer returns and property tax returns.

Profits Tax Forms

The IRD issues profits tax returns to corporations, unincorporated businesses and non-resident persons after they register under the Business Registration Ordinance (Cap. 310). The department selects entities for return issuance based on risk assessment; not every registered person receives a return annually.

Hong Kong Profits Tax Return Form BIR51

Form BIR51 is the Profits Tax Return for corporations. This is the primary form a Hong Kong company receives when the IRD requires it to report assessable profits for the year of assessment. Submit it with the audited financial statements, tax computation and any relevant supplementary forms (S1 to S18).

File BIR51 within one month of the issue date. The IRD grants an extension through the block extension scheme. Deadlines vary by accounting date. A company with a 31 December year end has until mid-August of the following year. A company with a 31 March year end has until mid-November.

Form BIR52 is the equivalent for persons other than corporations , sole proprietors and partnerships. Form BIR54 is used by non-resident persons chargeable to profits tax in Hong Kong under section 662 of the Inland Revenue Ordinance (Cap. 112).

All three forms are available from the IRD’s business tax forms index. Always download the current version. The department revises the forms periodically and a stale copy will be rejected.

IRD Forms Hong Kong Business Tax: Supplementary S1 to S18

A profits tax return must be accompanied by the relevant supplementary form or forms. These forms collect data the IRD uses for statistical analysis and risk profiling. Which form to include depends on the company’s size, industry and whether it is a member of a multinational enterprise group.

The supplementary forms S1 to S18 cover:

• S1: General information on related party transactions
• S2: Transfer pricing documentation
• S3: Claims for tax treaty benefits
• S4: Election for taxation under two-tier profits tax rates
• S5 to S18: Sector-specific data for banking, insurance, shipping and other industries

The IRD may reject a return that omits a required supplementary form or issue a query.

Employer Return Forms

Every employer carrying on business in Hong Kong must file an annual employer’s return and notify the IRD of workforce changes. The Inland Revenue Ordinance governs these forms, which are filed through the Employer’s Return system.

Hong Kong Employer Return Forms: BIR56A and IR56B

The BIR56A is the Employer’s Return of Remuneration and Pensions. It summarises the total remuneration paid to all employees during the year of assessment. File BIR56A together with IR56B, the annual return of an employee’s remuneration, for each employee.

The filing deadline for BIR56A and IR56B is one month after the end of the relevant year of assessment , by 30 April each year. The IRD may grant an extension on application. The standard deadline is strict.

The IR56B must report all remuneration paid to the employee: salaries, wages, bonuses, commissions, allowances, housing benefits, share awards and any other perquisites. The form requires the employee’s name, Hong Kong identity card number, address, date of commencement of employment and the total amount of remuneration.

IR56E: Notification of a New Employee

Notify the IRD of a new employee within three months of the date the employee commences employment. Use form IR56E. This obligation applies regardless of whether the employee is a Hong Kong resident or a non-resident.

The form requires the employee’s personal details, the date of commencement, the nature of the employment and the estimated annual remuneration. Failure to file IR56E on time can result in a penalty under the Inland Revenue Ordinance.

IR56F: Employee about to Cease Employment

When an employee ceases employment, notify the IRD at least one month before the cessation date. If the one-month notice was not given, file within 14 days of the cessation. Use form IR56F.

The form reports the employee’s name, cessation date, total remuneration for the period of assessment up to cessation, and the reason for leaving. The IRD uses this information to raise a final assessment on the employee.

IR56G: Employee about to Depart Hong Kong

If an employee is leaving Hong Kong permanently or for an extended period, notify the IRD at least one month before the departure date. Use form IR56G. The IRD may require the employer to retain part of the employee’s final remuneration until a tax clearance certificate is obtained.

This obligation applies even if the employee is not leaving the employment , for example, if the employee is being posted overseas. File IR56G also if the employee is about to take up residence outside Hong Kong.

IR56M: Payments to Persons Other Than Employees

An employer that makes payments to a person who is not an employee , a freelance contractor, consultant or agent , must file form IR56M if the payments are for services rendered in Hong Kong. The form requires the name, address and Hong Kong identity card number of the payee, the nature of the services and the total amount paid during the year.

The IRD may assess the payee to tax on the amount reported. The employer may be required to withhold tax at source in certain circumstances.

BIR60: Individual Tax Return

Form BIR60 is the Individual Tax Return. It covers salaries tax, profits tax for a sole proprietor, and property tax. File it within one month of the issue date. The form collects the individual’s income, deductions and allowances. An individual who receives a BIR60 must report all income, not just salary income, and may need to attach a separate profits tax computation if the individual carries on a business.

Property Tax Forms

Property tax is charged on the owner of land or buildings in Hong Kong. The IRD issues property tax returns to owners who have not elected to have their rental income assessed under the personal assessment regime.

BIR57 and BIR58

Form BIR57 is the property tax return for individuals. Form BIR58 is the property tax return for corporations. Both forms require the owner to report the gross rent receivable, any rates paid by the owner and the net assessable value. The standard rate of property tax is 15 per cent of the net assessable value.

An owner who elects personal assessment may not need to file a property tax return. The election must be made in writing to the IRD.

Electronic Filing and IXBRL

The IRD has moved towards mandatory electronic filing for certain taxpayers. From 1 April 2026, relevant entities of in-scope multinational enterprise groups must file their profits tax returns electronically through the Business Tax Portal or the Tax Representative Portal. This applies to the year of assessment 2025-26 and subsequent years.

Electronic filers must tag their financial statements and tax computations in iXBRL (Inline eXtensible Business Reporting Language). The iXBRL tagging requires the company to map each line item in its profit and loss account, balance sheet and tax computation to a predefined taxonomy. The IRD provides a filing manual and taxonomy on its business tax portal.

The department has stated an intention to reach full electronic filing by 2030. Companies not yet required to file electronically may still choose to do so through the Business Tax Portal, which accepts PDF attachment for the supplementary forms.

Where to Obtain the Forms

The IRD’s own forms index is the authoritative source for all inland revenue forms hong kong businesses need. The index is available at:

https://www.ird.gov.hk/eng/paf/bus.htm

The Companies Registry index, the e-Services portal and the Business Tax Portal are the official filing channels. Always download the current version of any form from the IRD’s website. The department revises forms periodically and a stale copy may cause rejection.

Summary of Key Deadlines

Penalties for Late Filing

The Inland Revenue Ordinance imposes penalties for late filing of any IRD form. The penalty for late filing of a profits tax return or employer return is a fine of up to HK$10,000 and an additional tax of up to three times the amount of tax undercharged. The IRD may also issue a penalty letter demanding a fixed sum. HK$3,000 for the first late filing is common, escalating for repeated non-compliance.

An employer that fails to file IR56E, IR56F or IR56G on time may be prosecuted and face a fine of up to HK$10,000.

Practical Tips

• Keep a calendar of filing deadlines. The block extension scheme deadlines for profits tax returns vary by accounting date.
• Identify and complete supplementary forms S1 to S18 correctly. The IRD may reject a return that omits a required supplementary form.
• For electronic filing, prepare the iXBRL tagging in advance. The tagging process can take several days for a company with complex financial statements.
• Notify the IRD of any change of address or business registration details promptly. The department uses the registered address for issuing returns.

Related Pages

Other pages in the Hong Kong statutory forms series cover the Companies Registry forms, the annual return (NAR1) and specific forms such as BIR51, IR56B and IR56E. Consult the specific page for each form for detailed instructions.

For a complete list of all Hong Kong statutory forms, see the /forms/ page.