IRD issues profits tax, property tax and employer's returns for 2025-26

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     The Inland Revenue Department (IRD) today (April 1) issued about 270 000 profits tax returns, 120 000 property tax returns and 340 000 employer's returns for the year of assessment 2025-26, and will issue about 2.77 million tax returns for individuals on May 4. Taxpayers and employers are generally required to file their returns within one month from the date of issue of the returns. For cases with tax representatives appointed, the deadlines for filing returns are set out in the Block Extension Letter on the IRD's website.

     The IRD encourages taxpayers to file their tax returns through eTAX. Individual users can use "iAM Smart" to log in and sign their tax returns (signing is only applicable to holders of 'iAM Smart' accounts with the digital signing function). They may also download the eTAX mobile application to handle their individual tax matters on their mobile devices. Taxpayers may visit the IRD's website for frequently asked questions and answers on how to complete tax returns and guidance on electronic filing of employer's returns.

     Employers may use the IR56 Forms Preparation Tool to prepare and submit all types of IR56 Forms (i.e. Forms IR56B/E/F/G/M) electronically when filing their employer's returns. This tool can be used online without installation. Employers can learn about the details of the tool on the IRD's website.

     Profits tax payers are also encouraged to file tax returns electronically together with supporting documents (including financial statements and tax computations) in inline eXtensible Business Reporting Language (iXBRL) format. The IRD provides the IRD Taxonomy Package (the Taxonomy) and the IRD iXBRL Data Preparation Tools (the Tools) to help taxpayers prepare the required iXBRL data files. Taxpayers may visit the IRD's website for downloading the Taxonomy and the Tools. For enquiries on the iXBRL filing requirements and the use of the Tools, taxpayers may contact the IRD by email: ixbrl_reporting@ird.gov.hk or book a specific timeslot through the IRD's e-Appointment system for making enquiries on phone.

     The first phase of mandatory electronic filing of profits tax returns also came into effect today (April 1). The relevant entities of in-scope multinational enterprise groups subject to the global minimum tax regime are required to file their profits tax returns electronically from the year of assessment 2025-26 onwards. Details are available on the IRD's website.

     The IRD reminds taxpayers and employers to pay sufficient postage to ensure timely delivery if they submit their returns by mail. Underpaid mail items will not be accepted by the IRD. Postage rates are available on Hongkong Post's website.

Ends/Wednesday, April 1, 2026
Issued at HKT 16:30

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