Inland Revenue Department – 2025-26 Profits Tax Filing

Apr 1, 2026

The Inland Revenue Department (IRD) issues 2025/26 Profits Tax Returns to corporations and partnership businesses today.

To keep pace with the development in international tax administration and information technology, the IRD is actively promoting tax digitalisation.

Mandatory Electronic Filing (e-filing)

As part of the tax digitalisation journey, the IRD has committed to taking forward the full adoption of e-filing of Profits Tax Returns for corporations and unincorporated businesses (excluding sole-proprietorship businesses) by phases. Under the first phase of the implementation of mandatory e-filing, entities of in-scope multinational enterprise groups are mandated to e-file their Profits Tax Returns with effect from the year of assessment 2025/26 onwards.

Apart from the taxpayers subject to mandatory e-filing, other taxpayers are encouraged to file electronically their Profits Tax Returns together with the supporting documents (including financial statements and tax computations) in iXBRL format on a voluntary basis.

To facilitate taxpayers in preparing the required iXBRL data files, the IRD is providing the IRD Taxonomy Package and the IRD iXBRL Data Preparation Tools (including the Template Tool and Tagging Tool), which are available for download from the IRD website free of charge.

Full Adoption of Electronic Block Extension Scheme (e-BES)

Starting from 1 April 2026, tax representatives must submit electronically their block extension applications or notifications in respect of their clients’ Profits Tax Returns and Tax Returns – Individuals through the online block extension service provided under the Tax Representative Portal. No paper submission will be allowed.

To facilitate a smooth transition, there is a transitional arrangement during the initial implementation phase of the e-BES, allowing tax representatives time to adapt to the new requirements. For details on the transitional arrangement, please visit www.ird.gov.hk/eng/tax/electronic_bes.htm.

New Tax Portals (NTPs)

The IRD has launched the NTPs, namely Individual Tax Portal, Business Tax Portal (BTP) and Tax Representative Portal (TRP), in July 2025 to provide a wide range of e-services for individuals, businesses and tax representatives to handle tax and/or business matters. Registration of NTPs accounts facilitates seamless e-filing of tax returns, online submission of block extension applications or notifications, and access to other e-services. Please register now if you do not have your dedicated account.