Hong Kong Tax Compliance Calendar 2026

Operating a business in Hong Kong brings clear advantages, but those advantages rely on disciplined tax and statutory compliance. While Hong Kong’s tax system is relatively straightforward, missed deadlines can still trigger penalties, interest, and unnecessary scrutiny from the authorities.

This guide sets out the core Hong Kong tax filing and payment dates for 2026, alongside practical points business owners and finance teams should plan for well in advance.

Hong Kong Taxes You Must Track

Hong Kong tax compliance is overseen by the Inland Revenue Department. Most companies will need to manage the following on an annual basis:

• Profits Tax

• Employer’s Returns and Salaries Tax reporting

• Property Tax where applicable

• Ongoing payroll and MPF related obligations

Each has its own filing rhythm, with some deadlines linked to financial year end and others fixed by the tax year.

Hong Kong Profits Tax Calendar 2026

Profits Tax Return Issuance

Profits Tax Returns are typically issued on 1 April each year.

• Newly incorporated companies usually receive their first return around 18 months after incorporation

• Ongoing companies receive annual returns regardless of activity level
  

Filing Deadlines

The standard filing deadline is one month from the issue date, but extensions are commonly granted under the block extension scheme when using a tax representative.

Typical block extension positions:

Financial Year End	Extended Filing Deadline
31 December 2025	15 August 2026
31 March 2026	15 November 2026
Loss cases	31 January 2027

These extensions apply only if the company is properly represented and documentation is prepared on time.

Profits Tax Payment Dates

Payment dates are set by assessment notice, usually issued later in the year. Most companies pay in two instalments:

• 75 percent provisional tax

• 25 percent balance later in the year

Late payment triggers surcharge interest immediately.

Employer’s Return and Salaries Tax Deadlines

Employer’s Return (BIR56A and IR56 Forms)

Employer’s Returns are normally issued on 1 April 2026.

• Filing deadline is one month from issue

• Extensions may be granted on request but are not automatic

Employers must report:

• All employees and directors paid during the tax year

• Termination payments, bonuses, and share based benefits

Errors in Employer’s Returns are a frequent trigger for follow up enquiries.

Individual Salaries Tax Returns

While filed by employees, businesses should expect follow up questions where payroll data does not align with Employer’s Returns.

Property Tax Obligations

Companies holding Hong Kong property must also file Property Tax Returns when issued.

• Issued annually by the IRD

• Filing deadline generally one month from issue

• Provisional Property Tax is often payable alongside the return

Where property is held through a corporate structure, coordination with Profits Tax filings is essential to avoid duplication or missed elections.

Ongoing Payroll and MPF Compliance

While not annual tax filings, these obligations are closely monitored:

• Monthly MPF contributions must be paid by the 10th day of the following month

• Final payments must be made promptly when employees leave

• Payroll records must be retained for at least seven years

Failure here often surfaces during tax reviews or audits.

Practical Compliance Planning for 2026

Businesses that stay compliant in Hong Kong typically do three things well:

• Align accounting close processes with tax filing calendars

• Prepare draft accounts well ahead of extension deadlines

• Track provisional tax cash flow impact across the year

Leaving preparation until the return arrives often limits planning options and increases error risk.

How Woodburn Can Support

Woodburn supports international and Hong Kong based businesses with end to end tax compliance, from Profits Tax preparation to payroll reporting and IRD liaison. Our approach focuses on clarity, timing, and risk control so deadlines are met without last minute pressure.

If you would like to review your 2026 Hong Kong compliance position or align your tax calendar with your broader business plans, our team can provide structured, practical support.

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Woodburn Accountants & Advisors is one of China and Hong Kong’s most trusted business setup advisory firms.

Woodburn Accountants & Advisors is specialized in inbound investment to China and Hong Kong. We focus on eliminating the complexities of corporate services and compliance administration. We help clients with services ranging from trademark registration and company incorporation to the full outsourcing solution for accounting, tax, and human resource services. Our advisory services can be tailor-made based on the companies’ objectives, goals and needs which vary depending on the stage they are at on their journey.

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