What is the annual return for a Hong Kong company

What Is Form NAR1? the Company Snapshot

Form NAR1 files a Hong Kong company's annual return with the Companies Registry. This is not a financial statement. It is a factual snapshot of the company’s structure and people on the return date, recording its directors, company secretary, registered office, share capital and members. The form is prescribed under the Companies Ordinance (Cap. 622) and must be filed with the registration fee.

What Does Form NAR1 Contain?

The return states the particulars of directors, the company secretary and the registered office address. It also records the issued share capital, the number of members, and details of any shares allotted, transferred or redeemed since the last return. A dormant company that has made a valid dormancy declaration is exempt from filing the annual return, but the exemption does not apply to the year the declaration was made if the 42-day period had already passed.

Form NAR1 Hong Kong Filing Requirements

File Form NAR1 electronically through the e-Services portal or by paper. A director or the company secretary must sign the form. The registration fee for a private company filed on time is HK$105. Late delivery incurs a higher fee: HK$870 if more than 42 days but within 3 months, rising to HK$3,480 if more than 9 months late.

Hong Kong Company Annual Return Deadline

The annual return is due within 42 days after the anniversary of incorporation. That anniversary is the return date. For a company that has re-domiciled into Hong Kong, the return date runs from the anniversary of re-domiciliation, not incorporation.

NAR1 Filing Deadline: The 42-Day Rule

The filing deadline is 42 days from the return date. Counting starts the day after the anniversary. If the 42nd day falls on a Saturday, Sunday or public holiday, the deadline is the next working day. Add the return date to the compliance calendar to avoid the higher registration fee.

Annual Return Late Filing: Consequences

Late filing triggers a higher registration fee on a sliding scale. The Companies Registry imposes the fee at the point of filing based on how late the form is delivered. There is no separate penalty notice; the system calculates the fee tier automatically. Continued failure to file risks the company being struck off the register.

Fee Table