IRD extended the 2024-25 profits tax return filing deadline for ‘M’ code cases.

To assist businesses and practitioners with recent operational demands, through Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 21 November 2025, the Inland Revenue Department (IRD) extended the paper filing deadline for 2024/25 Profits Tax returns with Accounting Date Code ‘M’ (covering 1 January to 31 March 2025) from 2 December 2025 to 15 December 2025.

The due date for filing the tax returns electronically remains unchanged (i.e. 2 January 2026). Despite this extension, tax representatives are encouraged to file as many returns as possible well before the further extended due date.

Earlier, the Hong Kong Inland Revenue Department (IRD) announced an extension for the lodgement of 2024/25 Profits Tax returns under the Block Extension Scheme on 2 October 2025.