Hong Kong taxes profits on a territorial basis. Limited companies generally file an annual profits tax return (for example BIR51) and, where applicable, attach audited financial statements. Timely filing and orderly records help reduce IRD follow-ups and penalty risk.
Tax advisory and filing support
- Support preparing and filing profits tax returns
- Practical coordination of IRD queries, assessments and correspondence
- General guidance on year-ends, extensions and block extension concepts
- High-level observations for Hong Kong / cross-border structures (general information, not legal advice)
Coordinate with audit and accounting
Clean books and a completed audit make filing smoother. See also our audit, accounting and tax rates reference pages. Always confirm current rates and reliefs with the IRD.
If you have received a return or need a filing timeline, WhatsApp or email us.
Further reading
If the IRD has written about an enquiry, field audit or investigation, start with our IRD tax investigation & field audit guide. Latest IRD notes: Pillar Two Portal top-up tax return, “M” code profits tax deadlines.