Long Term Debt Instruments Eligible for Profits Tax Exemption The long term debt instruments are intended to be eligible for Profits Tax exemption in accordance with section 26A(1) of the Inland Revenue Ordinance as from the year of assessment 2003/04
Qualifying Debt Instruments issued on or after 1 April 2018 The debt instruments are intended to be eligible for Profits Tax exemption in accordance with section 14A(1B) of the Inland Revenue Ordinance as from the year of assessment 2018/19.
The Hong Kong Inland Revenue Department (IRD) has introduced electronic completion and filing of Hotel Accommodation Tax returns, effective 1 April 2026. In addition to the existing paper returns, starting from 1 April 2026, hotels may choose to
Hong Kong’s Inland Revenue Department announced on 2 April 2026 that starting from 8 April 2026, the new annual rate of interest payable on Tax Reserve Certificates will be 0.1500% against the current rate of 0.2417%, i.e. the new rate will be HKD
The Hong Kong Inland Revenue Department announced the new versions and enhanced features of the electronic filing (e-filing) of profits tax return services and the full adoption of the Electronic Block Extension Scheme on 1 April 2026. In
The Hong Kong Inland Revenue Department (IRD) has announced the issuance of profits tax, property tax, and employers’ returns for the 2025–26 tax year on 1 April 2026. IRD has issued about 270, 000 profits tax returns, 120, 000 property tax
The Hong Kong Inland Revenue Department (IRD) has announced on 25 March 2026 that the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026 has been published in the Gazette on 27 March 2026, with its first reading in the
The Hong Kong Inland Revenue Department (IRD) has issued a notice regarding the second instalments of tax for the 2024-25 year of assessment, which are generally payable in April. IRD urges taxpayers to note the due dates as stated on their demand
