{"id":8503,"date":"2026-06-17T14:37:18","date_gmt":"2026-06-17T06:37:18","guid":{"rendered":"https:\/\/www.boardroomlimited.com\/hk\/?p=8503"},"modified":"2026-06-19T13:08:25","modified_gmt":"2026-06-19T05:08:25","slug":"profits-tax-filing-2025-26-key-deadlines-and-compliance-points","status":"publish","type":"post","link":"https:\/\/www.boardroomlimited.com\/hk\/profits-tax-filing-2025-26-key-deadlines-and-compliance-points\/","title":{"rendered":"Profits Tax Filing \u2013 2025\/26 Key Deadlines and Compliance Points"},"content":{"rendered":"

[vc_row css=”.vc_custom_1781521185690{padding-bottom: 100px !important;}”][vc_column][vc_custom_heading text=”Profits Tax Filing \u2013 2025\/26 Key Deadlines and Compliance Points” font_container=”tag:h1|text_align:left” use_theme_fonts=”yes” css=”” el_id=”the-challenges-of-cross-border-payroll” el_class=”m-b-20″][vc_separator color=”custom” align=”align_left” border_width=”3″ el_width=”10″ css=”” accent_color=”#4F9E45″ el_class=”m-b-20″][vc_column_text css=”.vc_custom_1781677722700{margin-bottom: 60px !important;}”]The Inland Revenue Department (\u201cIRD\u201d) conducted the bulk issuance of 2025\/26 Profits Tax Returns in early April. Businesses should now review the applicable filing deadlines and any new compliance obligations for the current year.[\/vc_column_text][vc_custom_heading text=”Profits Tax Return Obligations \u2013 Overview” use_theme_fonts=”yes” css=”” el_class=”m-t-20 m-b-20″][vc_separator color=”custom” align=”align_left” border_width=”3″ el_width=”10″ css=”” accent_color=”#4F9E45″ el_class=”m-b-20″][vc_column_text css=”.vc_custom_1781677751748{margin-bottom: 60px !important;}”]Hong Kong companies (and non-Hong Kong companies carrying on business in Hong Kong) are required to comply with ongoing profits tax reporting obligations. These obligations apply to both first-time Profits Tax Returns and subsequent annual returns.<\/p>\n

Where a tax representative has been properly appointed, Profits Tax Returns may be filed under the Block Extension Scheme, subject to the entity\u2019s accounting date.[\/vc_column_text][vc_custom_heading text=”First Profits Tax Return” use_theme_fonts=”yes” css=”” el_class=”m-t-20 m-b-20″][vc_separator color=”custom” align=”align_left” border_width=”3″ el_width=”10″ css=”” accent_color=”#4F9E45″ el_class=”m-b-20″][vc_column_text css=”.vc_custom_1781677784197{margin-bottom: 60px !important;}”]For newly incorporated Hong Kong companies, the IRD typically issues the first Profits Tax Return (\u201cPTR\u201d) around 18 months after incorporation. Upon receipt, the first PTR is generally required to be filed within three months.[\/vc_column_text][vc_custom_heading text=”Annual Profits Tax Returns (Including Years Where No PTR Is Issued)” use_theme_fonts=”yes” css=”” el_class=”m-t-20 m-b-20″][vc_separator color=”custom” align=”align_left” border_width=”3″ el_width=”10″ css=”” accent_color=”#4F9E45″ el_class=”m-b-20″][vc_column_text css=”.vc_custom_1781677816411{margin-bottom: 60px !important;}”]After the first PTR has been filed, the IRD normally issues Profits Tax Returns annually. In practice, the IRD may temporarily suspend issuing returns for companies that have previously reported nil assessable profits or substantial tax losses. Such arrangements are administrative, non-statutory, and may be withdrawn at any time.<\/p>\n

Even where a Profits Tax Return is not issued, businesses remain subject to Hong Kong tax compliance obligations. Preparing annual profits tax computations and maintaining supporting documentation can help mitigate future compliance risks, support tax positions, reduce administrative pressure when filings resume, and demonstrate a consistent compliance record with the IRD.[\/vc_column_text][vc_custom_heading text=”Filing Deadlines for 2025\/26″ use_theme_fonts=”yes” css=”” el_class=”m-t-20 m-b-20″][vc_separator color=”custom” align=”align_left” border_width=”3″ el_width=”10″ css=”” accent_color=”#4F9E45″ el_class=”m-b-20″][vc_column_text css=”.vc_custom_1781677966776{margin-bottom: 60px !important;}”]For the current year of assessment, the following statutory and extended filing deadlines apply to both first-time and subsequent Profits Tax Returns where a tax representative has been appointed:<\/p>\n