Accounting & Tax
NAR1 annual return in Hong Kong: a practical guide
3 November 2026 · 6 min read
Who files the NAR1, the 42-day window after the anniversary, the re-domiciled company rule and how to file on time.
Every Hong Kong company files an annual return with the Companies Registry. For a local private company, the form is the NAR1. It confirms the company's details as at the return date: registered office, directors, company secretary, share capital and members.
When it is due
A local private company must deliver its NAR1 within 42 days after each anniversary of its incorporation. A company that has re-domiciled to Hong Kong uses the anniversary of its re-domiciliation instead.
What the return contains
The return records the registered office address, the company secretary, every director, the share capital and the members holding shares on the return date. Any change that should already have been notified separately, such as a new director, needs its own filing. The annual return does not replace that filing.
Late filing
The registration fee rises the later the return is delivered. Persistent default can also lead to prosecution of the company and its responsible officers. Filing inside the 42-day window keeps the fee at its lowest level.
How to file
Returns can be filed electronically through the Companies Registry's e-services or on paper. Before filing, check the registers against the return. Most errors come from register entries that were never updated after a share transfer or a change of director.
Related tools
The Hong Kong tax deadlines calendar shows the NAR1 window next to the main IRD filing dates. The IRD forms hub explains the tax forms that run alongside the annual return.
Our company secretary team diarises the anniversary, prepares the NAR1 from the statutory registers and files it for you.
Related service
Company Secretary Services →This article is general information, not advice on your specific circumstances. Contact our team to discuss your situation.
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