Hong Kong SME Compliance Calendar 2026/27: Every Deadline

A Hong Kong SME's compliance year has five fixed drumbeats and a handful of event-driven filings. MPF contributions are due by the 10th of every month. Employer's Returns (BIR56A/IR56B) and profits tax returns are bulk-issued on 1 April and due within one month, unless a tax representative's block extension applies. That extension runs to 16 November 2026 for March year-ends. The annual return (NAR1) is due 42 days after each incorporation anniversary. A one-year business registration certificate starting on or after 1 April 2026 costs HK$2,350.

Last reviewed: September 2026 · Sources: Inland Revenue Department, Companies Registry, MPFA, eMPF

The 2026/27 calendar at a glance

The year of assessment 2026/27 runs from 1 April 2026 to 31 March 2027. The table below lists the dates set by the IRD, the Companies Registry and the MPFA. Where a date depends on your own year-end or incorporation date, it is marked as rolling.

The block extension dates come from the IRD's 2026 circular to tax representatives and its 14 July 2026 revision for "D" code returns. They are available only to taxpayers whose returns are handled by a tax representative. If you file your own return, the due date is the one printed on it.

Monthly: MPF on the 10th

The MPFA's contribution rules set the contribution day as the 10th of the month after each wage period. Employer and employee each contribute 5% of relevant income, within a band of HK$7,100 to HK$30,000 a month. If the 10th falls on a Saturday, a public holiday or a severe-weather day, the deadline moves to the next working day.

Since 30 April 2026 every MPF scheme runs on the eMPF Platform. Remittance statements and payments now go through a single portal, whichever trustee you use (see our eMPF employer checklist). Within 7 working days of each contribution you must also give each employee a pay-record.

JetFlow's compliance calendar tracks these dates for you: MPF enrolment windows, IR56 deadlines, NAR1 anniversaries, significant controllers register reviews and business registration renewals, each with a lead-time reminder. See how it works.

April to May: the Employer's Return season

The IRD issued the 2025/26 Employer's Return (BIR56A) on 1 April 2026, with one month to file. It must be filed with an IR56B for every employee paid during the year to 31 March 2026. According to the IRD's Employer's Return page, an employer that has not received a form by mid-April can request one with form IR6163. Payroll records must be kept for at least 7 years.

Expect the same cycle in April 2027 for 2026/27. The detail is covered in our BIR56A and IR56B guide.

April to November: profits tax returns and block extension

The IRD bulk-issued 2025/26 profits tax returns on 1 April 2026. The due date depends on your accounting date code, and on whether a tax representative has applied for block extension.

Applications for the voluntary e-filing month must reach the IRD at least 7 working days before the due date. From April 2026, representatives must submit block extension applications electronically through the Tax Representative Portal.

The rates have not changed: 8.25% on the first HK$2,000,000 of assessable profits for a corporation and 16.5% on the rest (see the IRD's profits tax page). Final profits tax for 2025/26 also gets a one-off reduction of 100%, capped at HK$3,000 per case, applied in the assessment. Our BIR51 filing guide covers the form line by line.

Provisional tax and holdover

Your notice of assessment will show the final tax for the year just assessed and the provisional tax for the current year. Provisional tax is based on the previous year's assessable profits, and it is set off against the final tax once that year is assessed. The instalment due dates are printed on the notice.

If profits have fallen, you can apply to hold over some or all of the provisional tax. The IRD's holdover FAQ sets the deadline as 28 days before the due date or 14 days after the notice is issued, whichever is later. Unpaid tax attracts a 5% surcharge, and a further 10% if it remains unpaid 6 months later.

Rolling deadlines tied to your own dates

Annual return (NAR1)

A local private company must deliver its NAR1 within 42 days after the anniversary of its incorporation. The filing fee is HK$105. According to the Companies Registry's annual return page, late fees rise with the delay: HK$870 up to 3 months late, HK$1,740 up to 6 months, HK$2,610 up to 9 months and HK$3,480 beyond that. The company and its officers can also be prosecuted, with a fine of up to HK$50,000 plus HK$1,000 a day.

Business registration

The IRD's business registration fee table sets these costs for certificates starting between 1 April 2026 and 31 March 2027:

• One-year certificate: HK$2,350 (a HK$2,200 fee plus a HK$150 levy).
• Three-year certificate: HK$6,170.
• Branch certificate: HK$230 for one year, or HK$658 for three years.

For certificates that started in the previous year, the levy was waived and a one-year certificate cost HK$2,200. Renew on or before the expiry date shown on the demand, and display the current certificate at your place of business.

AGM and audited accounts

A private company that is not a subsidiary of a public company must hold its AGM within 9 months after the end of its accounting reference period. The accounts laid at the meeting must be audited. The company can dispense with the meeting by a written resolution of all members, as the Companies Registry's summary of the meeting rules explains. That does not remove the audit. Our piece on the audit exemption myth explains why.

Significant controllers register

Every company incorporated in Hong Kong, other than a listed company, must keep a significant controllers register and keep it up to date. The register can be kept at the registered office or at another place in Hong Kong. If it is kept elsewhere, the Registrar must be told on form NR2 within 15 days, as the Companies Registry's significant controllers FAQ sets out. Check the register whenever shares change hands.

Event-triggered filings

These deadlines start when something happens, and they are the ones SMEs miss most often.

The IRD sets out the tax deadlines in its notice Tax Obligations of Taxpayers and Employers. The ND2A deadline appears in the Companies Registry's directors and secretaries FAQ. Failing to file an ND2A can lead to a fine of up to HK$25,000, plus a daily default fine.

Worked example: one company's year

Take a private company incorporated on 12 March 2019 with a 31 March year-end, five staff and a tax representative.

1. MPF: contributions for September 2026 wages are due by Monday 12 October 2026, because 10 October is a Saturday.
2. Profits tax: the 2025/26 return carries code "M", so the extended paper deadline is 16 November 2026.
3. AGM: the accounts for the year to 31 March 2026 go to an AGM by 31 December 2026, or to a written resolution in its place.
4. NAR1: the anniversary is 12 March 2027, so the return is due by 23 April 2027 (12 March plus 42 days). Filing on 24 April 2027 moves the fee from HK$105 to HK$870.
5. Business registration: a one-year certificate renewing on 12 March 2027 costs HK$2,350.
6. Employer's Return: expect the 2026/27 BIR56A in early April 2027, with a month to file.

What trips SMEs up

• Treating block extension as automatic. It applies only to returns lodged by a tax representative. A company that files its own return must use the date printed on it.
• Counting 42 days from the wrong date. The NAR1 clock runs from the incorporation anniversary, not from your financial year-end.
• Forgetting the IR56F when someone resigns at short notice. It is due a month before cessation. If the notice period is shorter, file as soon as you know.
• Paying staff in full before an IR56G has cleared. The employer must withhold payments for one month after the notice unless the Commissioner consents.
• Budgeting last year's BR fee. The HK$150 levy is back for certificates starting on or after 1 April 2026.

Frequently asked questions

When is the profits tax return due in Hong Kong for 2025/26?

It depends on your accounting date and whether you have a tax representative. Self-filers must meet the date on the return, normally one month after the 1 April 2026 issue. Represented taxpayers get block extensions: 31 August 2026 for December year-ends and 16 November 2026 for January–March year-ends, plus a month more if they e-file.

How many days do I have to file the annual return NAR1?

A private company has 42 days after the anniversary of its incorporation. The fee is HK$105 on time, and rises to between HK$870 and HK$3,480 depending on how late it is.

How much is the business registration fee in 2026?

A one-year certificate starting between 1 April 2026 and 31 March 2027 costs HK$2,350, made up of a HK$2,200 fee and a HK$150 levy. A three-year certificate costs HK$6,170.

When must I file an IR56F?

At least one month before the employee's last day. If the employee is leaving Hong Kong for more than a month, file an IR56G instead, also one month ahead, and withhold money due to them for one month.

Key takeaways

• MPF contributions are due by the 10th of every month, and eMPF now handles every scheme.
• 2025/26 profits tax returns for March year-ends are due by 16 November 2026 under block extension, but only for represented taxpayers.
• File the NAR1 within 42 days after each incorporation anniversary. The fee rises from HK$105 to at least HK$870 the day after.
• A one-year business registration certificate starting on or after 1 April 2026 costs HK$2,350.
• IR56E, IR56F and IR56G run on the employee's own dates, not on the calendar.
• A private company's AGM, or the written resolution that replaces it, falls within 9 months of its year-end, and the accounts must be audited.

A calendar only works if someone is watching it. JetFlow keeps statutory deadlines, staff records, payroll and the ledger in one place. The dates that matter are driven by your own incorporation date, year-end and headcount, not a generic list. Start free with JetFlow.

This article is general information, not tax or legal advice; confirm deadlines on your own notices or with your tax representative.