Accounting & Tax
IRD forms hub: Hong Kong tax forms explained
3 November 2026 · 7 min read
BIR51, BIR52, BIR60, IR56B, IR56E, IR56F, IR56G, IR56M and BIR56A: who files each form, when, and where to find the detail.
The Inland Revenue Department uses a small set of forms for most business and employment reporting. This hub explains who files each one and when, and points to the detailed guides.
BIR51: profits tax return for corporations
Who files it: Hong Kong companies and other corporations. When: the return is issued in bulk at the start of the year of assessment. Represented companies may qualify for block extensions. For 2025/26, the D code deadline is 31 August 2026 and the M code deadline is 30 November 2026, subject to eligibility.
BIR52: profits tax return for partnerships
Who files it: partnership businesses. When: the same issue cycle as BIR51, with block extensions where eligible.
BIR60: individual tax return
Who files it: individuals, including sole proprietors who report business profits. For 2025/26, the return was issued on 4 May 2026. It is due on 4 June 2026 on paper or 4 July 2026 if filed electronically. Sole proprietors have until 4 August, or 4 September if filing electronically. See the BIR60 guide.
BIR56A and IR56B: the employer's return
Who files it: employers. The BIR56A is the cover return and each IR56B reports one employee's remuneration. The return is normally issued on the first working day of April and is due within one month of issue unless extended.
IR56E: new employee
File it within three months of the employee starting if the employee is likely to be liable to salaries tax.
IR56F: employee leaving
File it at least one month before the employment ends.
IR56G: employee leaving Hong Kong
File it at least one month before the employee leaves Hong Kong for good or for a substantial period. The employer must withhold payments due to the employee until the IRD issues a letter of release.
IR56M: payments to non-employees
Use this form to report commissions, fees and similar payments made to people who are not your employees, when the IRD requests it or when it applies.
Related tools
Use the IR56B template to prepare employee figures before you enter them in the IRD's e-filing system. Use the salaries tax calculator to estimate employees' liability.
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Accounting & Tax →This article is general information, not advice on your specific circumstances. Contact our team to discuss your situation.
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