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.