The IRD has extended the 2025/26 Profits Tax return deadline for Accounting Date Code "D" businesses to 31 August 2026 (paper) and 2 October 2026 (electronic).

The Hong Kong Inland Revenue Department confirmed, in a circular letter on 14 July 2026, that the due date for 2025/26 Profits Tax returns with Accounting Date Code “D” (accounting dates from 1 to 31 December 2025) is extended from 17 August 2026 to 31 August 2026 for paper filing.

The extended due date for filing the tax returns electronically is also extended from 17 September 2026 to 2 October 2026.

Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.