Tool · 2025/26
Hong Kong tax deadlines calendar
The main IRD dates for the 2025/26 year of assessment, month by month. Dates that only apply to this year are labelled with the year.
April 2026
First working day
Employer's return issued (BIR56A / IR56B)
Due within 1 month of issue unless extended.
May 2026
4 May 2026
BIR60 individual return issued (2025/26)
Sent to individuals and sole proprietors.
June 2026
4 June 2026
BIR60 paper deadline
Ordinary deadline for paper returns.
July 2026
4 July 2026
BIR60 electronic deadline
For returns filed online.
August 2026
4 August 2026
BIR60 sole proprietors (paper)
Electronic filing gets until 4 September.
31 August 2026
Profits tax: D code block extension (2025/26)
Only for eligible represented taxpayers.
September 2026
4 September 2026
BIR60 sole proprietors (electronic)
Tax representative extensions may apply.
November 2026
30 November 2026
Profits tax: M code block extension (2025/26)
Only for eligible represented taxpayers.
Rolling deadlines
- NAR1 annual return: within 42 days after each incorporation anniversary. Re-domiciled companies use their re-domiciliation anniversary.
- IR56E: within 3 months of a new employee starting, if the employee is likely to be liable to salaries tax.
- IR56F: 1 month before employment ends.
- IR56G: 1 month before an employee leaves Hong Kong for good or a substantial period.
Related guides
Read the IRD forms hub, the NAR1 guide or the provisional tax guide, or estimate tax with the salaries tax calculator. Always check the dates printed on your own IRD notices.