Hong Kong’s Inland Revenue Department has extended the filing deadline for 2024-25 Profits Tax returns with accounting dates between 1 January and 31 March 2025 to 13 February 2026, for both paper and electronic submissions.
The Hong Kong Inland Revenue Department (IRD) released a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 19 December 2025 stating that the IRD recognises the genuine difficulties being experienced by businesses and practitioners in their operations and has decided to extend the due date for filing 2024/25 Profits Tax returns for loss cases with Accounting Date Code ‘M’ (i.e. accounting date falling within 1 January 2025 to 31 March 2025) in paper form from 2 February 2026 to 13 February 2026.
The due date for filing tax returns electronically has also been extended to 13 February 2026.
Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.
Earlier, the Hong Kong IRD extended 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.
