When Does a New Hong Kong Business Get Its First Profits Tax Return? About 18 Months After Commencement, and the April Mailing
A newly registered Hong Kong business generally receives its first Profits Tax Return about 18 months after the date of commencement of business or the date of incorporation (GovHK / Inland Revenue Department, last revised July 2026). The Inland Revenue Department issues Profits Tax Returns in bulk on the first working day of April each year, and a return is normally due within one month from the date of issue.
When does the first return actually arrive?
The 18-month timing runs from either the commencement of business or the date of incorporation, whichever applies to the newly registered business (GovHK / IRD, last revised July 2026). Because the IRD conducts its annual bulk issue on the first working day of April, a new company’s first return typically arrives as part of that April mailing rather than on an exact 18-month anniversary.
How long do I have to file it?
A Profits Tax Return and any required supplementary forms should normally be filed within one month from the date of issue (GovHK / IRD, last revised July 2026).
Extended deadlines based on a business’s accounting date — the N, D, M and M3 codes — are not covered in the official materials used for this article and are not described here.
What must a new business do before that return?
A local company formed through the one-stop company and business registration service must notify the Business Registration Office of its business particulars in writing within one month of the commencement of business, by letter or using form IRBR200 (Companies Registry, FAQ on Incorporation). The Inland Revenue Department similarly requires a local company to notify the Business Registration Office within one month after commencement of its business (IRD, FAQ on One-stop Company and Business Registration Service).
When the company is incorporated, business registration is handled together with the application. For the period 1 April 2026 to 31 March 2027, a one-year certificate costs HK$2,200 with a levy of HK$150 (total HK$2,350), and a three-year certificate costs HK$5,720 with a levy of HK$450 (total HK$6,170), according to the IRD Business Registration Fee and Levy Table (PDF modified 2026-02-27).
FAQ
Is the 18-month timing a fixed legal deadline?
No. GovHK / IRD states it as a general rule — “generally” about 18 months after commencement or incorporation — not as a statutory fixed date.
Does the first return arrive exactly 18 months after I start?
Not necessarily. The IRD issues returns in bulk on the first working day of April each year, so the first return usually forms part of that April mailing.
What if my accounting date would give me more time to file?
Extended deadlines based on accounting date (the N/D/M/M3 codes) are not covered in the official materials reviewed for this article, so they are not described here.
Do I need to register for business before the first return?
Yes. A local company must notify the Business Registration Office within one month after the commencement of its business.
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