Hong Kong Company Filing Deadlines

Hong Kong Company Filing Deadlines | Bestar

Hong Kong Company Filing Deadlines

In Hong Kong, the two primary compliance filings are the Annual Return with the Companies Registry and the Profits Tax Return with the Inland Revenue Department (IRD).

Here is a breakdown of the current deadlines for 2026.

1. Annual Return (Form NAR1)

This return updates the company's public record (directors, shareholders, registered address). It must be filed every calendar year.

Company Type	Deadline
Private Company	Within 42 days after the anniversary of the company's incorporation date.
Public Company	Within 42 days after the "return date" (6 months after the end of its accounting reference period).
Guarantee Company	Within 42 days after the "return date" (9 months after the end of its accounting reference period).

Note: If the 42nd day falls on a Sunday or public holiday, the deadline is extended to the next working day. However, if it falls on a Saturday, the deadline remains unchanged.

2. Profits Tax Return (Form BIR51)

The IRD typically issues these returns on the first working day of April (for 2026, this was April 1st).

For Newly Incorporated Companies

The first Profits Tax Return is usually issued 18 months after the date of incorporation. The deadline for submission is 3 months from the date of issue.

For Continuing Companies (2025/26 Year of Assessment)

The filing deadline depends on your company’s financial year-end (FYE) and whether you have appointed a tax representative to apply for a "Block Extension."

Accounting Date (FYE)	Standard Deadline	Extended Deadline (with Tax Rep)
April 1 – Nov 30 (Code N)	May 2, 2026	No Extension
Dec 1 – Dec 31 (Code D)	May 2, 2026	August 17, 2026
Jan 1 – March 31 (Code M)	May 2, 2026	November 16, 2026

For companies in a loss position with a March year-end (Code M), a further extension to February 1, 2027 may be available via application by November 2, 2026.

3. Other Key Deadlines

• Employer’s Return (Form BIR56A/56B): Issued on April 1st; must be filed within 1 month (by May 2, 2026).

  
  

• Business Registration (BR) Renewal: Due either annually or every 3 years (depending on your certificate type), generally on the anniversary of incorporation.

  
  

• Annual General Meeting (AGM):

  
  

  • Private Companies: Within 9 months after the end of the financial year.

  • Public Companies: Within 6 months after the end of the financial year.

Penalties for Late Filing

Hong Kong is strict about these dates. Late filing of the Annual Return results in significantly higher registration fees (scaling from HK$870 to HK$3,480). Late Tax Returns can result in fines, treble tax penalties, or even prosecution.

How Bestar Hong Kong Can Help

Hong Kong Company Filing Deadlines

Bestar Hong Kong operates as a specialized, "one-stop-shop" professional services firm in Sheung Wan, bridging the gap between digital-only platforms and traditional high-cost firms.

Here is how Bestar specifically assists companies with their Hong Kong compliance and growth:

1. Integrated Compliance ("Growth Bundles")

To avoid "bill shock" and fragmented service, Bestar bundles the essential annual requirements into a single fixed-fee package. This typically includes:

• Statutory Audit: Using AI-powered "100% population testing" rather than traditional sampling to ensure higher accuracy and faster turnaround (often a 30-day KPI).

  
  

• Tax Filing: Preparation and filing of the Profits Tax Return (PTR) and tax computations.

  
  

• Corporate Secretarial: Handling the Annual Return (NAR1), keeping statutory records updated, and managing the "Professional Clearance" process if you are switching from another provider.

2. Specialized Multi-Jurisdictional Support

For businesses operating across borders, Bestar provides integrated management across its hubs:

• Regional Hub: Seamless coordination between offices in Singapore, Hong Kong, Malaysia, South Korea, and the UAE.

  
  

• Offshore Services: Expertise in restoring BVI companies and clearing regulatory backlogs before fee deadlines.

  
  

• Cloud Integration: As a Xero Partner, we automate data ingestion from cloud accounting software to ensure real-time financial insights and easier year-end audits.

3. Strategic Advisory & M&A

Beyond routine filings, the firm offers high-level consultancy:

• M&A Support: Through its sister arm, Gold House M&A, Bestar helps SMEs identify acquisition targets or prepare for a sale by ensuring financial clarity.

  
  

• Licensing & Grants: Assistance with specialized applications, such as the BUD Fund for expansion or securing Zero-GST Licensed Warehouse status.

  
  

• ESG Reporting: Helping SMEs meet new sustainability standards (HKFRS S1 and S2), often required for "Green Loans" from banks.

4. Setup & Operations

• Company Formation: Tailored advice on selecting the right structure (e.g., Private Limited vs. Branch) and managing the full incorporation process.

  
  

• Bank Account Opening: Navigating the increasingly stringent "Know Your Customer" (KYC) requirements of Hong Kong banks.

  
  

• Employment & HR: Handling Employment Pass applications and payroll outsourcing for local and expatriate staff.

Contact Details (Hong Kong Office):

• Address: Flat D, 20/F, Eton Building, 288 Des Voeux Road Central, Sheung Wan, Hong Kong.

  
  

• Contact: +852 3565 1861 | WhatsApp | admin at bestar-asia.com