A Hong Kong private company must deliver its annual return (Form NAR1) to the Companies Registry every year, except the year it was incorporated, within 42 days after the anniversary of its date of incorporation. The fee is HK$105 if filed on time and rises in steps to HK$3,480 if filed more than 9 months late.
Fees for a private company
| Delivered | Fee (HK$) |
|---|---|
| Within 42 days after the return date | 105 |
| More than 42 days but within 3 months | 870 |
| More than 3 months but within 6 months | 1,740 |
| More than 6 months but within 9 months | 2,610 |
| More than 9 months | 3,480 |
For a private company, the return date is the anniversary of its date of incorporation.
Counting the 42 days
- Sundays and public holidays count. If the 42nd day is a Sunday or public holiday, the deadline moves to the next day that is neither.
- If the deadline is a Saturday, it does not move.
- The Registrar cannot extend the deadline or waive the higher fee.
Good to know
- A private company with a share capital does not file its financial statements with the annual return.
- Changes such as a new registered office (NR1) or new director particulars (ND2A/ND2B) are reported on their own forms within 15 days, not in the annual return.
- Failing to file can lead to prosecution of the company and its responsible persons, and the Registrar may consider striking off the company.
- You can file electronically through the e-Services Portal.
Related service: Company Secretarial Services (From HK$2,800 / year). We can handle this for you, and the first consultation is free.
Frequently asked questions
When is my company's NAR1 due?
Within 42 days after the anniversary of your company's date of incorporation, every year except the year of incorporation.
How much is the NAR1 fee?
HK$105 if delivered on time. Late fees are HK$870, HK$1,740, HK$2,610 or HK$3,480 depending on how late.
Can the late fee be waived?
No. The Registrar has no discretion over the fee, which depends on when the return is delivered.
Sources (official)
- Companies Registry FAQ: Annual return
- Companies Registry: Major fees
- Companies Registry / IRD pamphlet: Compliance with the Companies Ordinance and Business Registration Ordinance (PAM 25)
This guide is general information, not professional advice. Government fees and deadlines can change, so check the official sources linked above.