Companies of N Code (with settlement date between 1 April and 30 November):
– The latest filing date for e-filing is June 2, 2025
– There is no court period
Company from D Code :
– The latest filing date for e-filing is September 15, 2025
– Paper tax returns are filed by August 15, 2025
M Code’s Company :
– The latest filing date for e-filing is December 17, 2025
– Paper tax returns are filed by November 17, 2025
M Code, loss-making companies :
– For both electronic and paper tax returns, the latest filing date is February 2, 2026
Inland Revenue https://www.gov.hk/tc/residents/taxes/taxfiling/filing/types/profitstax.htm
