Hong Kong Tax Returns Filing Due Dates

On 1 April 2019, The Hong Kong Inland Revenue Department had issued the Profits Tax Returns, Employer’s Returns and Property Tax Returns for the year of assessment 2018/19.  On 2 May 2019, it will issue the 2018/19 Individual Tax Returns for individuals.

The following table summarises the tax filing due dates for reference.     

Types of Tax Return Filing Due Date
Taxpayers without tax representatives Taxpayers with tax representatives
Profits Tax Return
Year-end date between
1 April 2018 – 30 November 2018 2 May 2019 (no extension is available)
1 December 2018 – 31 December 2018 Within 1 month from the date of the Return 15 August 2019
1 January 2019 – 31 March 2019 Within 1 month from the date of the Return 15 November 2019
31 January 2020 (current year loss cases)
Individual Tax Return
Not involving sole-proprietorship 3 June 2019 3 July 2019
Involving sole-proprietorship 2 August 2019 2 October 2019
Employer’s Return
To report employees’ remuneration on an annual basis Within 1 month from the date of the Return
Property Tax Return
Applicable for
- Jointly owned property
- Property owned by a corporation
Within 1 month from the date of the Return

If taxpayers fail to submit returns by due dates, penalties could be imposed and the Inland Revenue Department may also issue estimated assessments or institute court actions against the taxpayers.  
 
* The information above is intended for general information only. We will not accept any responsibility for any loss occasioned to any person as a result of any item herein.