Hong Kong Compliance Guide
Filing requirements, deadlines, and fees for Hong Kong business entities.
Filing Obligations
Annual Return (Form NAR1)
AnnualEvery Hong Kong company must deliver an annual return (Form NAR1) to the Companies Registry within 42 days of its incorporation anniversary. The return contains details of the registered office, shareholders, directors, and company secretary.
Within 42 days of the anniversary of incorporation
HKD 105 (on-time filing)
HKD 870 (up to 3 months late); HKD 1,740 (3-6 months); HKD 2,610 (6-9 months); HKD 3,480 (over 9 months)
Online via e-Registry
Business Registration Renewal
AnnualAll businesses in Hong Kong must renew their Business Registration Certificate annually (or triennially). The fee is set by the government and may vary year to year.
Within 1 month of anniversary of business registration
HKD 2,150 (one-year certificate, 2024/25 rate)
HKD 300 penalty; potential prosecution with fine up to HKD 5,000
Online or at Business Registration Office
Profits Tax Return
AnnualHong Kong companies must file a Profits Tax Return with the Inland Revenue Department. Hong Kong operates a territorial tax system — only profits sourced in Hong Kong are taxable. The rate is 8.25% on the first HKD 2M of profits and 16.5% thereafter.
Within 1 month of issue by IRD (typically April); extensions available based on accounting year-end
No filing fee
Estimated assessment issued; penalty tax up to 3x the tax undercharged; potential prosecution
Online via eTAX or paper filing
Significant Controllers Register (SCR)
OngoingEvery company incorporated in Hong Kong must maintain a Significant Controllers Register (SCR) at its registered office, identifying persons with significant control over the company.
Ongoing — must be kept up to date at all times
No filing fee (maintained at registered office)
Fine up to HKD 25,000 and imprisonment up to 6 months
Maintained at registered office; available for inspection by law enforcement
Key Dates
Frequently Asked Questions
When is the Hong Kong annual return due?
Within 42 days of the anniversary of the company's incorporation date. The filing fee is HKD 105 if filed on time.
What happens if I file the annual return late?
Late filing fees escalate from HKD 870 (up to 3 months late) to HKD 3,480 (more than 9 months late). The company and its officers may also face prosecution.
What is Hong Kong's corporate tax rate?
8.25% on the first HKD 2 million of assessable profits, and 16.5% on the remainder. Hong Kong uses a territorial basis of taxation — only Hong Kong-sourced profits are taxed.
Do Hong Kong companies need to file audited accounts?
Yes. All Hong Kong limited companies must have their accounts audited annually by a certified public accountant. Audited financial statements must support the Profits Tax Return.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.