Businesses with accounting year-ends between 1 December and 31 December 2024 now have an extended tax filing deadline of 29 August 2025.
The Hong Kong Inland Revenue Department (IRD) has released a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 17 July 2025.
The letter clarified that it recognises the genuine difficulties being experienced by businesses and practitioners in their operations. Therefore, the Inland Revenue Department has decided to extend the due date for filing 2024/25 Profits Tax returns with Accounting Date Code ‘D’ (i.e. accounting date falling within 1 December 2024 to 31 December 2024) from 15 August 2025 to 29 August 2025.
Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.