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Hong Kong Tax Filing Guide

filing taxes in Hong Kong — IRD procedures, Profits Tax return BIR51, Salaries Tax return BIR60, April filing deadline, and eTAX online filing system.

Hong Kong's tax filing system is administered by the Inland Revenue Department (IRD). The tax year runs from 1 April to 31 March, and the IRD issues tax returns in early April each year for the preceding year of assessment. Understanding the filing requirements, deadlines, and procedures is essential for compliance. See also our guides on Salaries Tax, Profits Tax, Property Tax, and Rental Income.

IRD Filing Process

The IRD issues tax returns in April each year for the previous year of assessment (1 April to 31 March). For example, the return issued in April 2026 covers the 2025/26 tax year. The standard deadline for filing is within one month of the issue date — typically 2 May for individuals and corporations not represented by a tax representative. For businesses and individuals represented by a tax representative (such as a CPA firm), the filing deadline is typically extended to August or November depending on the type of return and the tax representative's filing schedule.

The IRD operates a self-assessment system — taxpayers are responsible for accurately reporting their income and calculating their tax liability. The IRD may issue estimated assessments if returns are not filed on time, and these estimates are typically higher than the actual tax due to encourage timely compliance. Taxpayers who disagree with an estimated assessment can object within one month, but must still file a proper return. Late filing penalties start at HKD 1,200 and can increase significantly for persistent non-compliance.

Profits Tax Return (BIR51)

The BIR51 is the standard Profits Tax return for corporations carrying on a trade, profession, or business in Hong Kong. It must be filed annually by all companies — even those with no taxable profits or those claiming offshore treatment. The BIR51 requires detailed information about the company's income, expenses, profits, and tax computations. Companies must file the return together with audited financial statements and a tax computation showing how the assessable profits have been calculated.

The filing deadline for BIR51 depends on the company's accounting date. Companies with a 31 December year-end typically receive returns in April with a 1-month filing deadline (extendable to August with a tax representative). Companies with a 31 March year-end receive returns in November with a 1-month filing deadline (extendable to the following April). The IRD has been increasingly strict about enforcing filing deadlines, and requests for extension beyond the standard schedules are generally not granted. Late filing of BIR51 can result in penalties of up to HKD 10,000 plus three times the amount of tax undercharged.

Salaries Tax Return (BIR60)

The BIR60 is the individual tax return for Salaries Tax. It is issued to individuals who are in the IRD's database — typically employees, directors, and sole proprietors. The BIR60 captures employment income, director's fees, pensions, and other income assessable to Salaries Tax. It also includes sections for claiming allowances (such as the basic allowance, married person's allowance, child allowance, dependent parent allowance, and single parent allowance) and deductions (such as self-education expenses, home loan interest, voluntary MPF contributions, and charitable donations).

The standard filing deadline for BIR60 is 2 May for returns issued in April. Taxpayers represented by a tax representative (such as a CPA or tax accountant) generally receive an automatic extension to early June for filing the return and a further extension to July for filing the tax computation. The IRD issues the BIR60 to individuals based on its records — if you have not received a return but have Hong Kong-source employment income, you must notify the IRD within 4 months after the end of the tax year. Failure to notify the IRD of chargeable income can result in penalties of up to HKD 10,000 plus three times the tax undercharged.

eTAX Online Filing

The eTAX system is the IRD's online platform for electronic tax filing. It allows taxpayers to file BIR51, BIR60, and other returns electronically, view their tax accounts, make payments, and communicate with the IRD online. Registration for eTAX requires creating a user account using the taxpayer's Hong Kong Identity Card number or Business Registration number, along with an eTAX password. The system is secure and widely used — over 90% of tax returns in Hong Kong are now filed electronically.

The eTAX system offers several advantages over paper filing: automatic calculation of tax liability, immediate confirmation of receipt, built-in validation checks to reduce errors, and the ability to save partially completed returns and resume later. E-filing also typically gives taxpayers a longer filing deadline — the eTAX deadline for BIR60 is typically 2 June (one month later than the paper filing deadline of 2 May), and for BIR51, e-filed returns with a tax representative may receive additional extensions. Taxpayers should keep copies of their eTAX submissions and supporting documents for at least 6 years after the tax year, as the IRD can raise queries within this period.

Objection and Appeal

If you disagree with an assessment issued by the IRD, you may object within one month of the date of the notice of assessment. The objection must be in writing, specifying the grounds for objection and the facts supporting your position. The IRD will consider the objection and may confirm, reduce, increase, or cancel the assessment. If the objection is not resolved satisfactorily, the taxpayer can appeal to the Board of Review (Inland Revenue Ordinance) and ultimately to the Court of First Instance and higher courts.

It is important to note that filing an objection does not suspend the obligation to pay the tax assessed — the IRD may require payment of the undisputed portion of the tax pending resolution of the objection. Interest on unpaid tax runs from the due date for payment at the prescribed rate (currently 8% per annum for individuals and 10% per annum for corporations). Taxpayers should continue to file subsequent year returns even if they have outstanding objections for prior years, as the IRD may otherwise issue estimated assessments based on its own calculations.

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