Hong Kong: IRD issues circular letter extending due date for N code returns

The Hong Kong Inland Revenue Department released a notice on 14 May 2026 reminding taxpayers and employers of their obligations to provide required tax-related information. Information to be furnished by taxpayers  Taxpayers are reminded of

The Hong Kong Legislative Council approved the Inland Revenue Amendment Bill 2026 on 13 May, introducing substantial tax concessions outlined in the 2025 Policy Address and 2026-27 Budget. Beginning with the 2026-27 assessment year, the

The Inland Revenue Department (IRD) has reminded Hong Kong taxpayers that individual tax returns for the 2025/26 assessment year must be submitted promptly following their issue on 4 May 2026. Most individual taxpayers have until 4 June 2026 to

Hong Kong joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 21 April 2026,  according to an OECD update published on 5 May 2026. The GIR MCAA is a global multilateral agreement developed by

The Hong Kong Inland Revenue Department (IRD) has released updated lists of Qualifying Debt Instruments (QDIs) eligible for profits tax concessions or exemptions as of 31 December 2025, with the latest update notably expanding coverage to include

Hong Kong is accelerating efforts to expand its tax agreement framework following the signing of its 57th Comprehensive Avoidance of Double Taxation Agreement with Barbados in March 2026. Financial Services and Treasury Secretary Christopher Hui