Tax Representatives’ Corner - 2025/26 Profits Tax Return

On 01 Apr 2026, the Inland Revenue Department announced the Electronic Block Extension Scheme NEW. Full Adoption from the Year of Assessment 2025/26. Block Extension Scheme [2025/26]. Block Extension Letter. Block Extension Scheme for Lodgement of 2025/26 Tax Returns by Tax Representatives.

# 2025/26 Profits Tax Return Filing Requirements

Resources for the 2025/26 Profits Tax Return [BIR51, BIR52 & BIR54] include Major Changes in 2025/26 Paper Profits Tax Return [BIR51, BIR52 & BIR54] and Filing tips for 2025/26 Profits Tax Return [BIR51, BIR52 & BIR54]. Guidance on Completion of Profits Tax Returns and Supplementary Forms, Special Points to Note, and Format specifications for Supporting Documents accompanying Profits Tax Return and Control List ("IR1477") are provided. Additionally, Printing Templates for Profits Tax Returns [BIR51 & BIR52], FAQ [BIR51 & BIR52], FAQ [BIR54], and FAQ [Supplementary Form] are available. Relevant financial data includes Average Exchange Rates of Major Foreign Currencies and Rates of Depreciation.

# Supplementary Guidance and Accounting Treatments

Useful Information covers the Specimen of 2025/26 Paper Profits Tax Return [BIR51, BIR52 & BIR54] and Paper Notice to File Profits Tax Return. The IRD Taxonomy illustrated in Excel and related materials [2025 Edition] is also accessible. Specific accounting topics include Profits Tax Treatment of Leases Where HKFRS 16 Applies and Profits Tax Return - Fair Value Accounting. Other updates involve Annual meetings between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants, Practising Registration of Hong Kong resident as Certified Tax Agent ('註冊稅務師') in the Mainland, Deduction of Share-based Payments, and FAQ for Share-based Payment Transactions.