Hong Kong’s Inland Revenue Department has extended the filing deadlines for 2025/26 Profits Tax returns with Accounting Date Code ‘M’ to 30 November 2026 for paper filings and 30 December 2026 for electronic filings.
Hong Kong’s Inland Revenue Department (IRD) has extended the filing deadlines for 2025/26 Profits Tax returns with Accounting Date Code ‘M’, providing businesses and tax representatives with additional time to meet their tax compliance obligations.
In a circular letter issued on 20 October 2026, the IRD announced that the deadline for filing paper returns would be extended from 16 November 2026 to 30 November 2026. The deadline for electronic filings has also been extended from 16 December 2026 to 30 December 2026.
The extensions apply to Profits Tax returns with Accounting Date Code ‘M’, covering accounting dates falling between 1 January 2026 and 31 March 2026.
Despite the extended deadlines, the department encouraged tax representatives to file as many returns as possible well before the revised due dates.
