Hong Kong Tax Calendar: Key Deadlines and Filing Dates for Businesses

Annual Hong Kong Tax Filing Deadlines and Dates

The hong kong tax calendar is the annual cycle of return issue, filing deadlines and payment dates that every business owner and tax representative must follow. The Inland Revenue Department (IRD) issues profits tax returns, salaries tax returns and employer returns according to a fixed schedule. It then applies the block extension scheme to give later deadlines for taxpayers who meet certain conditions. Missing any of these dates triggers penalties and surcharges that are avoidable with basic planning.

Hong Kong Profits Tax Deadline

The profits tax return is Form BIR51 for corporations, Form BIR52 for unincorporated businesses and Form BIR54 for non-resident persons. The IRD issues these returns in bulk during April of each year, covering the year of assessment just ended. Returns for the year of assessment 2025-26 (basis period 1 April 2025 to 31 March 2026) are issued from April 2026.

The general due date is one month from the date of issue. If the IRD posts a return on 1 April, the deadline is 1 May. This one-month rule applies unless the taxpayer qualifies for a later date under the block extension scheme or has appointed a tax representative.

Taxpayers who do not receive a return are not excused from filing. Anyone who has assessable profits for a year of assessment must notify the IRD in writing within four months after the end of that year if no return has been issued. The relevant provision is section 51(2) of the Inland Revenue Ordinance (Cap. 112).

Block Extension Scheme Hong Kong

The block extension scheme is the mechanism by which the IRD grants later filing deadlines to taxpayers who have appointed a tax representative. The scheme is announced each year by a block extension letter published on the IRD website. The letter sets out the extended due dates by accounting year-end date.

For a company with an accounting year-end of 31 December, the extended deadline falls in May or June of the following year. For a company with a 31 March year-end, the extended deadline falls later, in August or September. The exact dates vary each year and are published in the block extension letter for that year of assessment.

The scheme applies automatically to taxpayers who have lodged a valid tax representative appointment. No separate application is required. If a company files its own return directly, the one-month rule applies and the block extension dates are not available.

Hong Kong Salaries Tax Deadline

Individuals pay salaries tax on income from employment or office in Hong Kong. The return is Form BIR60, issued by the IRD on a schedule similar to profits tax returns: bulk issue from April each year, due one month from issue.

The filing deadline is the same one-month rule. The block extension scheme does not apply to individual salaries tax returns. Employers cannot use their corporate representative to delay employees' personal returns. Each employee must file Form BIR60 individually unless the employee has no assessable income and the IRD has not issued a return.

The year of assessment for salaries tax is the same as for profits tax: 1 April to 31 March. The basis period is the employer's accounting year that ends in that year of assessment, or the calendar year if no accounting year is established.

Hong Kong Tax Return Due Date

The tax return due date is the date by which a completed return and supporting documents must reach the IRD. For profits tax returns, the supporting documents include audited financial statements, tax computation and supplementary forms S1 to S18 as applicable. For salaries tax returns, the documents are the individual's income details and claims for deductions.

The due date is stated on the front page of the return. If the IRD issues a return on 3 April, the due date is 3 May. If the due date falls on a Saturday, Sunday or public holiday, the next working day becomes the deadline.

Late filing attracts a penalty. The IRD may impose a penalty of up to HK$10,000 and may also assess additional tax of up to three times the tax undercharged if the late filing is found to be wilful. For a first offence, the IRD sends a reminder letter and gives an additional 14 days before taking further action.

Employer Return Deadlines

Employers must file an annual employer's return using Form BIR56A accompanied by Forms IR56B for each employee. The deadline for the year of assessment 2025-26 is 1 May 2026 for paper returns and 15 May 2026 for electronic returns filed through the Business Tax Portal or Tax Representative Portal.

The employer must also file notifications during the year. File Form IR56E within three months of employing a new employee. File Form IR56F at least one month before an employee ceases employment. File Form IR56G immediately if an employee is about to leave Hong Kong. File Form IR56M for payments to persons other than employees, such as subcontractors, within 30 days of payment.

These employer returns are separate from the annual BIR56A return and have their own deadlines. The IRD publishes reminder letters each year in February or March, but the obligation to file runs from the date of the triggering event, not from the date of the reminder.

Provisional Tax Payment Dates

Provisional tax is the IRD's method of collecting tax evenly across the year. For profits tax, provisional tax for a year of assessment is payable in two instalments. The first instalment is due by the same date as the final payment for the previous year, in November or December. The second instalment is due four months later, in March or April.

For salaries tax, provisional tax is also split into two instalments. The first is due by the same date as the final payment for the previous year. The second follows four months later.

The exact dates are stated on the notice of assessment. If a taxpayer expects that assessable profits will be lower than the basis on which provisional tax was calculated, an application for holdover of provisional tax may be filed. The conditions and deadlines for holdover applications are covered in the separate page on provisional tax.

Consequences of Late Filing

Late filing of any return carries consequences that escalate quickly. A late filing penalty of HK$1,200 applies for the first late return, rising to HK$3,000 for repeat offences. Additional tax of up to three times the tax undercharged may be imposed if the IRD determines that the late filing was deliberate. The IRD also issues default assessments based on estimated profits, which are higher than actual profits and carry a penalty of five per cent of the estimated tax.

The IRD publishes the names of taxpayers who have been convicted of tax offences, including late filing, in its annual prosecution results.

Key Dates Summary

Where to Verify Dates

The IRD publishes the block extension letter and the current year's filing deadlines on its official website at ird.gov.hk. Tax representatives can also access the Tax Representative Portal to view the extended due dates for each client. The Companies Registry at cr.gov.hk provides annual return filing dates but does not set tax deadlines.

Check the IRD's "Taxation - Filing and Payment" section each year from February onwards, when the block extension letter and reminder letters are issued.