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Compliance calendar
The table is a reminder of general statutory windows. Specific duties follow IRD, Companies Registry and MPFA publications for the year. It is not a promise to file on your behalf.
How to use the table
Return issue, provisional tax, NAR1, business-registration renewal and MPF each have their own window. A group’s fiscal year may not follow the calendar year; follow the assessment notice.
| 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 |
Case-specific decisions differ — book a consultation with our advisers.
The content of this page is general professional information and does not constitute tax, legal or investment advice. For specific cases, please consult a Hong Kong practising accountant or tax adviser, or refer to official publications of the IRD / SFC / HKMA / CR.