Compliance calendar
Content date: 2026-08-24
This calendar is a reminder of general statutory milestones and does not constitute tax or legal advice. Specific obligations follow official publications of the IRD / CR / MPFA. Rates, allowances and payment dates change with each Budget.
| Milestone | Timing window | Source |
|---|---|---|
| Profits tax return (BIR51) issued | Usually early April | IRD |
| Profits tax filing deadline | Within 1 month after the return is issued | IRO §51 |
| Provisional profits tax — first instalment | Around December (per notice of assessment) | IRO §63C |
| Provisional profits tax — second instalment | Around April of the following year | IRO §63C |
| Annual return (NAR1) | Within 42 days of the anniversary of incorporation | Cap 622 §662 |
| Business registration (BR) renewal | Before expiry; 1-year or 3-year term | IRD |
| MPF contributions | On or before the 10th of each month | Cap 485 |
| Abolition of MPF offsetting | Effective 1 May 2025 (transitional arrangements retained) | Cap 485 |