💡 2026 Tax Filing Update (Summary):
- Profits Tax (Companies): Letters issued on April 1. Filing deadline: N Code: May 2; D Code: August 17; M Code: November 16. Loss-making companies may be extended to February 1, 2027.
- Individuals (Personal): Letters issued on May 4; due on June 3. E-filing automatically grants a one-month extension.
- Penalty alert: Late filing may result in a fine of HK$10,000 and an assessment of up to three times the tax payable.
- Professional support: General Accounting offers free appointments for tax representative services to help you obtain a lawful extension.
2025/26 Tax Return Issue Dates and Filing Deadlines — Summary Table
The Inland Revenue Department (IRD) generally issues different types of tax returns in batches each April and May. The table below summarises the key dates for 2026:
| 稅表類型 | 針對對象 | 發出日期 | 提交限期 (一般) | 電子報稅延期 |
|---|---|---|---|---|
| 利得稅 (BIR51/52) | 有限公司及合夥業務 | 2026年4月1日 | 1個月內 | 額外1個月 |
| 物業稅 (BIR57) | 物業收租業主 | 2026年4月1日 | 1個月內 | 額外2星期 |
| 僱主稅表 (BIR56A) | 僱主 (申報員工薪酬) | 2026年4月1日 | 1個月內 | 額外1星期 |
| 個別人士 (BIR60) | 僱員、獨資東主 | 2026年5月4日 | 1個月內 | 額外 1 個月 |
Further reading:
What is IR56M?How to complete IR6036B? Step-by-step filing guide (with form download link)
Limited Company Profits Tax Extension Rules
(N, D, M Code Explained)
If you have appointed a “tax representative” (e.g., General Accounting), you may apply for an extension to file your tax return based on your company’s year-end date (Year-End-Date).
What is a tax filing Code?
Depending on the company’s year-end date, the IRD classifies it into three categories:
- N Code: Year-end date falls between April 1 and November 30.
- D Code: Year-end date falls between December 1 and December 31.
- M Code: Year-end date falls between January 1 and March 31.
Further reading:
2026 Limited Company Extension Timeline
| Financial Year End | Code | Normal Deadline | Extended Deadline |
|---|---|---|---|
| 1 April 2026 – 30 November 2026 | N Code | 4 May 2026 | No extension allowed |
| 1 December 2026 – 31 December 2026 | D Code | 4 May 2026 | 17 August 2026 |
| 1 January 2026 – 31 March 2026 | M Code | 4 May 2026 | Profit: 16 November 2026 Loss: 1 February 2027 |
When will you receive your first tax return? (Newly incorporated companies)
Newly registered Hong Kong limited companies will not receive a tax return immediately in April.
- First filing: You will usually receive your first Profits Tax Return (BIR51) about 18 months after incorporation.
- Subsequent filings: Thereafter, you will receive the tax return on the first working day of April each year.
Example: A limited company incorporated in December 2024 will receive its first tax return in June 2026.
2026 Tax Filing Months — Overview
Based on the IRD’s “Circular Letter to Tax Representatives – Arrangements for Block Extension of Time for Lodging 2025/26 Tax Returns”, here is a quick navigation summary of the key tax filing months:
- April to early May: Peak period for tax returns (Property Tax, Employer’s Returns, Profits Tax, and Individual Tax Returns issued).
- May 4: First filing deadline for multiple returns (N Code, Property Tax, Employer’s Returns).
- Key point on extensions: Deadlines differ for profit-making vs loss-making companies. M Code companies can be extended up to November 16, 2026.
- Professional advice: It is recommended to appoint a tax representative within one month of receiving the tax return to obtain the longest possible extension.
2025/26 Tax Filing and Extension — Key Timeline
This checklist consolidates the full process from the issue of letters in April 2026 through to the final deadline in February 2027. Please refer to the items that apply to your role (employer, property owner, business owner).
| Month / Date | Taxpayer | Action Item | Form Number |
|---|---|---|---|
| 1 April 2026 | Partnerships, Limited Companies (excluding N Code) | Apply for Tax Extension | BIR51 / BIR52 |
| 1 April 2026 | Property Owners (Rental Income) | File Property Tax Return | BIR57 |
| 1 April 2026 | Employers | File Employer’s Return | BIR56A |
| 4 May 2026 | [Important Deadline] Employers | Deadline to submit Employer’s Return | BIR56A |
| 4 May 2026 | [Important Deadline] Property Owners | Deadline to submit Property Tax Return | BIR57 |
| 4 May 2026 | [Important Deadline] Limited Companies (N Code) | Deadline to submit Profits Tax Return | BIR51 |
| 4 May 2026 | Individuals (Employees) | File Tax Return – Individuals | BIR60 |
| 4 May 2026 | Sole Proprietorships – Unlimited Company Owners | Apply for Tax Extension | BIR60 |
| 4 June 2026 | [Important Deadline] Individuals (Employees) | Deadline to submit Tax Return – Individuals | BIR60 |
| 17 August 2026 | [Important Deadline] Limited Companies (D Code) | Deadline to submit Profits Tax Return | BIR51 |
| 16 November 2026 | [Important Deadline] Limited Companies (M Code Profit) | Deadline to submit Profits Tax Return | BIR51 |
| 4 August 2026 | [Important Deadline] Unlimited Companies: Sole Proprietorships and Partnerships | Submit Tax Return | BIR52 / BIR60 |
| 1 February 2027 | Limited Companies (M Code Loss) | Apply for Tax Extension | BIR51 |
Frequently Asked Questions
When do sole proprietorships file tax?
Profits Tax for a sole proprietorship is reported together with the proprietor’s Individual Tax Return (BIR60), which is issued each May. You may appoint a tax representative to apply for an extension to November 16.
When do partnerships file tax?
A partnership’s Profits Tax Return is issued each April. You may appoint a tax representative to apply for an extension to November 16.
If I have both Salaries Tax and a sole proprietorship business, which deadline should I follow?
You should refer to BIR60 (Individual Tax Return). As a sole proprietorship is not treated as a separate legal entity for tax purposes, your business income must be reported together with your personal employment income.
According to the chart, you may apply for an extension and submit the tax return no later than November 16, 2026.
Does e-filing really provide an automatic extension?
Yes. By filing online via “eTAX (Individual Tax)”, Individual Tax Returns receive an automatic one-month extension, while Property Tax and Employer’s Returns receive an additional two weeks.
Important!! This does not apply to all types of Profits Tax filings.
Can a non-operating company skip filing tax?
No. Even if the company has not commenced operations, once you receive a tax return you must still file a “nil return” or apply to be treated as a “Dormant Company”. Ignoring the tax return may result in penalties or even a court summons.
Further reading:[Nil Return] Can a company file a nil return if it has no operations? Common misconceptions about dormant company tax returns
What if I forgot to apply for an extension?
If the deadline has passed, it is recommended that you contact a professional accounting firm immediately for remedial action. The tax representative will try to explain the situation to the IRD and apply for penalty mitigation.
How do I apply for a tax filing extension?
You may appoint a tax representative to handle the application, and you must apply before the deadline; otherwise, the IRD may refuse to grant the extension.
General Accounting provides free tax representative services. We can act as your company’s tax representative at no charge and apply to the IRD for a tax filing extension based on your actual circumstances. Enquiries are welcome.
Take action now: avoid late filing penalties
The tax filing process is complex, and audits in particular require time to prepare.General Accounting provides one-stop accounting, tax filing, and tax representative services.
- ✅ Free to act as your company’s tax representative
- ✅ Free tax filing extension application
- ✅ One-to-one support from a professional team for all types of tax filing issues
Conclusion
In summary, April and May are the key months for receiving tax returns each year. Whether you are a limited company, an unlimited company, a property investor, or an employee, once you receive a tax return you must file it before the deadline.
Different types of tax returns have different filing methods and deadlines, and the supporting documents required also vary. Many people may not fully understand how to complete each type of return, the filing deadlines, or how to apply for an extension. It is recommended to seek professional assistance to avoid unnecessary losses caused by late filing, missed filings, under-reporting, postal errors, and similar issues.
With over 20 years of experience, General Accounting provides tax filing services for individuals, property investors, unlimited companies and limited companies. Trust or Company Service Provider licence no.: TC002940. If you have any questions about tax filing extensions, our professional customer service managers can provide free initial enquiries about tax filing services.
Further reading:
