IRD issued 2025-26 tax returns today, with individual returns due May 4. Electronic filing encouraged, mandatory for some MNEs.
This article was generated using SAMS, an AI technology by Timothy Loh LLP.
SPOTLIGHT ON
FAMILY OFFICES
Tax Returns Issuance and Filing Deadlines
On 01 Apr 2026, the Inland Revenue Department ("IRD") issued approximately 270,000 profits tax returns, 120,000 property tax returns, and 340,000 employer's returns for the 2025-26 assessment year, with 2.77 million individual tax returns scheduled for issuance on May 4. Taxpayers and employers are generally required to file within one month from the date of issue, while cases with appointed tax representatives must adhere to the deadlines specified in the Block Extension Letter available on the IRD website.
Electronic Filing and Digital Signatures
The IRD encourages the use of eTAX for filing, where individual users may log in and sign returns using 'iAM Smart' accounts equipped with the digital signing function. Taxpayers may also utilize the eTAX mobile application for mobile management of tax matters, and guidance on completing returns is available on the IRD website.
Employer's Return Tools and iXBRL Compliance
Employers may prepare and submit all IR56 Forms ("IR56B/E/F/G/M") electronically using the IR56 Forms Preparation Tool, which is available online without installation. Profits tax payers are encouraged to file returns electronically with supporting documents, including financial statements and tax computations, in inline eXtensible Business Reporting Language ("iXBRL") format. The IRD provides the Taxonomy Package and Data Preparation Tools for download, and enquiries may be directed to
Mandatory Electronic Filing and Postal Requirements
The first phase of mandatory electronic filing for profits tax returns commenced on 01 Apr 2026, requiring in-scope multinational enterprise groups subject to the global minimum tax regime to file electronically from the 2025-26 assessment year onwards. Regarding postal submissions, sufficient postage must be paid to ensure timely delivery, as underpaid mail items will be rejected; rates are available on the Hongkong Post website.
Ends/Wednesday, April 1, 2026 Issued at HKT 16:30
View the full article:Source
