Hong Kong: IRD extends filing deadline for 2025/26 profits tax returns under block extension scheme
The Hong Kong Inland Revenue Department confirmed, in a circular letter on 14 July 2026, that the due date for 2025/26 Profits Tax returns with Accounting Date Code "D" (accounting dates from 1 to 31 December 2025) is extended from 17 August 2026 to
See MoreHong Kong, Nigeria sign income tax treaty
Hong Kong’s government has announced that Hong Kong and Nigeria signed an income tax treaty on 13 July 2026, marking Hong Kong's 59th CDTA and fourth in 2026. The treaty allocates taxing rights between the two jurisdictions and reduces
See MoreHong Kong: Government welcomes passage of Stamp Duty (Amendment) (No. 2) Bill 2026
Hong Kong’s government has welcomed the Legislative Council's passage of the Stamp Duty (Amendment) (No. 2) Bill 2026 on 8 July 2026 to provide for the arrangement for the calculation and payment of stamp duty arising from transactions of
See MoreHong Kong, Morocco to start second round of tax treaty negotiations
The Hong Kong Inland Revenue Department (IRD) has announced that Hong Kong and Morocco will conduct a second round of negotiations on an income tax treaty from 13 to 17 July 2026. If an agreement is reached, it will help prevent double taxation
See MoreHong Kong: IRD revises list of tax-exempt, concession eligible debt instruments
The Hong Kong Inland Revenue Department (IRD) announced on 30 June 2026 that it has released updated lists of Qualifying Debt Instruments (QDIs) and sovereign bonds eligible for profits tax concessions or exemptions as of 31 March
See MoreHong Kong: IRD issues CARF implementation guidance
The Hong Kong Inland Revenue Department (IRD) has published new guidance outlining the implementation of the Crypto-Asset Reporting Framework (CARF) in Hong Kong. This follows after the Hong Kong Inland Revenue Department announced that the
See MoreHong Kong: Government welcomes passage of Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026
Hong Kong’s government welcomed the passage of the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026 by the Legislative Council on 17 June 2026, to enhance the administrative framework for the automatic exchange of
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Hong Kong: IRD reminds property owners of 2025/26 tax filing obligations
The Hong Kong Inland Revenue Department has issued a notice outlining the property tax obligations of property owners for the year of assessment 2025/26. Property tax is charged on owners of land and/ or buildings ("Landed Property") by reference
See MoreHong Kong: Legislative Council to consider Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026
Hong Kong’s Legislative Council (LegCo) announced on 15 June 2026 that it will hold a meeting on 17 June 2026 in the Chamber of the LegCo Complex. During the meeting, the Second Reading debate on the Inland Revenue (Amendment) (Automatic Exchange
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Hong Kong, Cyprus sign double taxation agreement
Hong Kong’s Secretary for Financial Services and the Treasury, Mr Christopher Hui, had a bilateral meeting with the Ambassador of the Republic of Cyprus to China, Ms Koula Sophianou, in Hong Kong on 12 June 2026 and signed on behalf of the Hong
See MoreHong Kong publishes bill amending preferential tax regimes for funds, family-owned investment holding vehicles, carried interest
The Hong Kong government has published the Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest) Bill 2026 in the Gazette on 12 June 2026. The bill aims to enhance the
See MoreHong Kong: Government announces action plan to promote development of corporate treasury centres
Hong Kong’s Secretary for Financial Services and the Treasury, Christopher Hui, on 9 June 2026 unveiled the Action Plan to Promote the Development of Corporate Treasury Centres in Hong Kong (Action Plan) at the Corporate Treasury Centre
See MoreHong Kong: IRD to gazette Inland Revenue (Amendment) (Tax Concessions for Shipping-related Activities and Physical Commodity Trading) Bill 2026
The Hong Kong Internal Revenue Department (IRD) has announced on 10 June 2026 that the Inland Revenue (Amendment) (Tax Concessions for Shipping-related Activities and Physical Commodity Trading) Bill 2026 will be published in the Gazette this Friday
See MoreHong Kong: IRD expands business tax portal access for non-Hong Kong company representatives
The Hong Kong Inland Revenue Department has announced enhancements to the Business Tax Portal (BTP), expanding access to allow authorised representatives of non-Hong Kong companies, as well as additional eligible individuals acting as Responsible
See MoreHong Kong: IRD issues GloBE information return schema, user guides
The Hong Kong Inland Revenue Department (IRD) has revised its guidance on the global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups, including the release of the GloBE Information Return (GIR) XML Schema and user
See MoreHong Kong gazettes Stamp Duty (Amendment) (No. 2) Bill 2026
The Hong Kong Inland Revenue Department has announced the Stamp Duty (Amendment) (No. 2) Bill 2026 on 29 May 2026, which was published in the Official Gazette the same day. The Stamp Duty (Amendment) (No. 2) Bill 2026 provides for the calculation
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Hong Kong: LegCo to consider crypto-asset reporting framework bill
The Hong Kong Inland Revenue Department has announced that the Legislative Council (LegCo) will meet on 3 June 2026 to consider a number of items, including proposed legislation introducing a crypto-asset reporting framework and amendments to the
See MoreHong Kong: IRD updates and expands FAQs on foreign-sourced income exemption rules
The Hong Kong Inland Revenue Department has released additional and updated FAQs on the Foreign-Source Income Exemption (FSIE) regime. The FSIE regime, effective from 1 January 2023, provides tax exemptions for specified foreign-sourced passive
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