The IRD bulk-issued 2025/26 profits tax returns on 1 April 2026. If your company has a tax representative, the block extension scheme sets the due date by accounting date: year-ends from 1 April to 30 November 2025 (code N) get no extension; 1–31 December 2025 (code D) are due 17 August 2026; and 1 January to 31 March 2026 (code M) are due 16 November 2026. Filing electronically can add one further month.
2025/26 extended due dates (with a tax representative)
| Accounting date | Extended due date |
|---|---|
| 1 Apr 2025 – 30 Nov 2025 (code N) | No extension |
| 1 Dec 2025 – 31 Dec 2025 (code D) | 17 August 2026 |
| 1 Jan 2026 – 31 Mar 2026 (code M) | 16 November 2026 |
Without a tax representative, the compliance date is the one printed on the notice with your return.
Further extensions
- E-filing: companies subject to mandatory e-filing get a further 1 month automatically if they've notified the IRD of that status. Others can apply for 1 extra month on condition that the return is e-filed through the Business Tax Portal.
- Loss cases with code M: a further extension to 1 February 2027 is available, on application, for M-code clients with allowable losses for 2025/26.
- First profits tax return: taxpayers receiving their first return may submit it within 3 months from the date of issue.
Profits tax rates (two-tiered)
- Corporations: 8.25% on the first HK$2,000,000 of assessable profits and 16.5% on the rest.
- Unincorporated businesses: 7.5% on the first HK$2,000,000 and 15% on the rest.
Related service: Accounting & Bookkeeping (From HK$1,000 / year). We can handle this for you, and the first consultation is free.
Frequently asked questions
What is accounting date code M?
Code M covers accounting year-ends from 1 January to 31 March. For 2025/26 (year-ends 1 January to 31 March 2026), the extended due date under the block extension scheme is 16 November 2026.
Does the block extension scheme apply to the employer's return?
No. The IRD's 2025/26 circular states that employer's returns should be lodged no later than one month after the date of issue.
Do I get an extension without a tax representative?
The block extension scheme is for returns lodged by tax representatives. Without one, the due date is the compliance date on your return's notice unless you apply to the IRD for an extension.
Sources (official)
- IRD Circular Letter: Block Extension Scheme for 2025/26 tax returns
- IRD: Block Extension Scheme for Tax Representatives
- IRD: Profits Tax
This guide is general information, not professional advice. Government fees and deadlines can change, so check the official sources linked above.