Hong Kong tax return dates: 2025/26 deadlines, 2026/27 ahead

Year of assessment 2025/26: individuals

The 2025/26 year of assessment ran from 1 April 2025 to 31 March 2026. The IRD issued the 2025/26 BIR60 on 4 May 2026. These deadlines have passed; they show how the timetable works.

• Under the block extension scheme, returns for clients of a tax representative were due 4 July 2026 if no sole proprietorship was involved, and 5 October 2026 if one was.

Year of assessment 2025/26: profits tax returns

Profits tax returns for 2025/26 were bulk issued on 1 April 2026 and are normally due one month after issue. For clients of a tax representative, the block extension scheme moves the due date according to the accounting date code. The “D” and “M” dates were extended again by circular letters dated 14 July and 20 October 2026.

What to expect for 2026/27

The 2026/27 year of assessment runs from 1 April 2026 to 31 March 2027. Based on GovHK’s normal timetable, profits tax returns would go out on the first working day of April 2027 and BIR60 on the first working day of May 2027. GovHK says the IRD publishes the block extension circular letter at the beginning of each year in the Tax Representatives’ Corner of its website. Check there before relying on any date.

From April 2026 tax representatives must apply for block extensions online through the Tax Representative Portal; paper applications are no longer accepted.

Provisional tax

Hong Kong charges provisional tax during a year based on the previous year, then adjusts it once the actual figures are known. For profits tax, provisional tax is based on the profits assessed for the preceding year and is set against the final tax when it is assessed.

For salaries tax, the IRD’s guide shows the usual pattern: the first instalment, around January, is the balance of the previous year’s tax plus 75% of the current year’s provisional tax; the second, around April, is the remaining 25%. Your demand note shows the exact due dates and the deadline for applying to hold over provisional tax.

Before you rely on these dates

This note is general information, not tax advice. The IRD can change filing arrangements, so check the IRD and GovHK pages below or ask a tax representative.