These guides answer the questions we are actually asked: what it costs, when it is due, what happens if it is late, and what documents you need to have ready. Rates and statutory references are checked against Inland Revenue Department and Companies Registry publications.
Not sure where to start? The compliance checklist for new companies covers the first eighteen months, and the 2026 tax calendar sets out every deadline in the year.
Salaries Tax or Personal Assessment: Which May Suit You Better?
A practical Hong Kong guide to salaries tax or personal asse…
Owner’s Salary or Dividends: A Hong Kong Tax Comparison
A practical Hong Kong guide to owner’s salary or dividends: …
Entertainment, Motor and Telephone Expenses: Where the Deduction Line Lies
A practical Hong Kong guide to entertainment, motor and tele…
Vehicles, Premises and Renovation: Capital or Revenue Expenditure?
A practical Hong Kong guide to vehicles, premises and renova…
Capital Allowances: A Worked Depreciation Allowance Example
A practical Hong Kong guide to capital allowances: a worked …
Twelve Types of Expenses That Are Not Deductible for Profits Tax
A practical Hong Kong guide to twelve types of expenses that…
Failure to File a Tax Return: Penalties and a Practical Recovery Path
A practical Hong Kong guide to failure to file a tax return:…
Extension Codes M, D and N and the Block Extension Arrangement
A practical Hong Kong guide to extension codes m, d and n an…
First Accounting Period of Eighteen Months: How Profits Are Apportioned
A practical Hong Kong guide to first accounting period of ei…
What to Do When You Receive Your First Tax Return
A practical Hong Kong guide to what to do when you receive y…
IR56E, IR56F and IR56G: Forms for New Hires, Leavers and Departing Employees
A practical Hong Kong guide to ir56e, ir56f and ir56g: forms…
Employer’s Return Guide: BIR56A and IR56B
A practical Hong Kong guide to employer’s return guide: bir5…
BIR60 Individual Tax Return: Key Points When Completing It
A practical Hong Kong guide to bir60 individual tax return: …
How BIR52 Differs for Partnership Businesses
A practical Hong Kong guide to how bir52 differs for partner…
BIR51: A Line-by-Line Hong Kong Profits Tax Return Example
A practical Hong Kong guide to bir51: a line-by-line hong ko…