IRD Issues Profits Tax, Property Tax and Employer's Returns for 2025-26

2026-04-01 16:30 Last Updated At：04-02 11:04

IRD issues profits tax, property tax and employer's returns for 2025-26

The Inland Revenue Department (IRD) today (April 1) issued about 270 000 profits tax returns, 120 000 property tax returns and 340 000 employer's returns for the year of assessment 2025-26, and will issue about 2.77 million tax returns for individuals on May 4. Taxpayers and employers are generally required to file their returns within one month from the date of issue of the returns. For cases with tax representatives appointed, the deadlines for filing returns are set out in the Block Extension Letter on the IRD's website.

The IRD encourages taxpayers to file their tax returns through eTAX. Individual users can use "iAM Smart" to log in and sign their tax returns (signing is only applicable to holders of 'iAM Smart' accounts with the digital signing function). They may also download the eTAX mobile application to handle their individual tax matters on their mobile devices. Taxpayers may visit the IRD's website for frequently asked questions and answers on how to complete tax returnsand guidance on electronic filing of employer's returns.

Employers may use the IR56 Forms Preparation Tool to prepare and submit all types of IR56 Forms (i.e. Forms IR56B/E/F/G/M) electronically when filing their employer's returns. This tool can be used online without installation. Employers can learn about the details of the tool on the IRD's website.

Profits tax payers are also encouraged to file tax returns electronically together with supporting documents (including financial statements and tax computations) in inline eXtensible Business Reporting Language (iXBRL) format. The IRD provides the IRD Taxonomy Package (the Taxonomy) and the IRD iXBRL Data Preparation Tools (the Tools) to help taxpayers prepare the required iXBRL data files. Taxpayers may visit the IRD's websitefor downloading the Taxonomy and the Tools. For enquiries on the iXBRL filing requirements and the use of the Tools, taxpayers may contact the IRD by email: ixbrl_reporting@ird.gov.hkor book a specific timeslot through the IRD's e-Appointment system for making enquiries on phone.

The first phase of mandatory electronic filing of profits tax returns also came into effect today (April 1). The relevant entities of in-scope multinational enterprise groups subject to the global minimum tax regime are required to file their profits tax returns electronically from the year of assessment 2025-26 onwards. Details are available on the IRD's website.

The IRD reminds taxpayers and employers to pay sufficient postage to ensure timely delivery if they submit their returns by mail. Underpaid mail items will not be accepted by the IRD. Postage rates are available on Hongkong Post's website.

Delegation Explores Beijing and Xiong'an for Insights on Northern Metropolis University Town Development

CS leads delegation of Working Group on Planning and Construction of the University Town to visit Beijing Municipal Administrative Center and Xiong'an New Area in Hebei

The delegation of the Working Group on Planning and Construction of the University Town under the Committee on Development of the Northern Metropolis, led by the Chief Secretary for Administration, Mr Chan Kwok-ki, today (April 1) continued its visit. Representatives from the eight University Grants Committee-funded universities also joined the delegation today. They visited the Beijing Municipal Administrative Center and Xiong'an New Area in Hebei, which are listed as part of the "one core and two wings" national development strategy, to learn about practical experience in large-scale new area planning and construction, with a view to providing solid reference for the planning and construction of the Northern Metropolis University Town (NMUT).

In the morning, the delegation visited the Beijing Municipal Administrative Center, touring the planning exhibition hall, the Yunhe Business District, the Beijing Library and the Grand Canal Museum of Beijing. They learned about the overall planning and development of the Center, its experience in attracting and concentrating higher education resources, as well as promoting the integration of the industry, academic and research sectors. They also observed the canal-side development and conservation and the construction of major public cultural facilities there.

Mr Chan said that the Beijing Municipal Administrative Center has been developed into a world-class harmonious and liveable demonstration area through high-standard planning, green and smart development, and a model of integration between campus and city. He said he hopes to draw on its valuable experience in relieving city functions, sharing resources, and innovation ecosystems, thereby providing practical inspiration for the top-level design, smart campus development and sustainable growth of the NMUT.

In the afternoon, the delegation visited Xiong'an New Area in Hebei, touring the comprehensive service centre of Xiong'an's start-up area. They learned about its planning and construction, as well as its "one-stop" integrated services for relieving Beijing of functions that are not essential to its role as the nation's capital. Subsequently, the delegation visited the University Town of Fifth Cluster North Collaborative Innovation Exhibition Hall and the Beijing Forestry University Xiong'an Campus Smart Exhibition Hall and project construction site.

Mr Chan said that the first batch of Beijing universities' campuses in Xiong'an has entered a large-scale construction stage, achieving campus-city integration, deep integration of industry and education, and smart and green development, injecting strong innovative vitality into the new area. He added that the delegation learned about Xiong'an New Area's experience in fields such as higher education institution and industry linkage, infrastructure-led development, and sustainable planning. It will provide valuable insights for the high-quality planning and construction of the NMUT, helping it develop into a hub for international education, innovation, and technology.

Mr Chan, the Secretary for Education, Dr Choi Yuk-lin, and other members of the delegation returned to Beijing tonight and will continue their visit tomorrow (April 2).

IRD Issues Profits Tax, Property Tax and Employer's Returns for 2025-26

HK

IRD Issues Profits Tax, Property Tax and Employer's Returns for 2025-26

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