Ltd. Tax filing time 2025

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