2025/26 tax returns for individuals in Hong Kong issued on 4 May 2026

閱讀中文版本

• General taxpayers must file their tax returns by 4 June 2026.
  
• Electronic tax filing services have been further extended.
  
• Tax concessions will be reflected in final assessments.

Hong Kong’s Inland Revenue Department (IRD) issued around 2.77mn tax returns for individuals for the year of assessment (Y/A) 2025/26 on 4 May 2026.

IRD reminded taxpayers to file their returns on time. The filing deadline is one month for general cases and three months for sole proprietors, with a one‑month extension granted to those who file electronically.

Key filing deadlines:

Benjamin Chan, Commissioner of Inland Revenue, encouraged taxpayers to submit their tax returns via eTAX, describing the platform as easy to use, secure, and environmentally friendly, while also helping ensure timely filing.

Last July, IRD introduced three new eTAX portals – the Individual Tax Portal, Business Tax Portal, and Tax Representative Portal – along with the eTax mobile application, to make it easier for individuals, businesses, and tax service agents to handle tax matters.

Chan said that from 4 May, IRD has further extended its electronic tax filing services to cover:

• the filing of tax returns for claiming exemption of salaries income and relief from double taxation
• taxpayers running sole proprietorship businesses with a gross income exceeding HK$2mn

He also reminded taxpayers who choose to submit their returns by post to allow sufficient postage to ensure timely delivery, noting that underpaid mail items will not be accepted by IRD.

Chan outlined a series of concessionary tax measures proposed in the 2025 Policy Address and the 2026-27 Budget, including:

• providing a one-off 100% reduction of salaries tax, tax under personal assessment, and profits tax for Y/A 2025/26, subject to a ceiling of HK$3,000 per case;
• increasing various allowances, including the basic allowance, married persons' allowance, single parent allowance, child allowance, additional child allowance for newborns, dependent parent/grandparent allowances, additional dependent parent/grandparent allowances, as well as raising the deduction ceiling for elderly residential care expenses, with effect from Y/A 2026/27; and
• extending the claim period for additional child allowance for newborns from one year to two years.

He said that the Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Bill 2026 for implementing the above measures has been introduced into the Legislative Council. Taxpayers should complete the tax returns for Y/A 2025/26 as usual, with the relevant tax reductions, allowances, and deductions to be reflected in IRD's assessments of taxpayers' final tax payable for Y/A 2025/26 and provisional tax for Y/A 2026/27 once the Bill is passed.

Meanwhile, the first phase of mandatory electronic filing of profits tax returns came into effect on 1 April 2026. The relevant entities of multinational enterprise groups subject to the global minimum tax regime are now required to file their profits tax returns electronically from Y/A 2025/26 onwards.

Chan added that the IRD plans to roll out a new function under the Business Tax Portal in the fourth quarter of 2026, enabling the relevant entities to file top-up tax returns, as well as to view and download the relevant electronic notices of top-up tax assessments.

ALSO READ: Employer returns for 2025-26 issued to Hong Kong employers on 1 April 2026

Photo / HKSAR Government Press Releases