Tax Filing & Returns in Hong Kong
Preparation and filing of the Profits Tax Return (BIR51 for corporations, BIR52 for unincorporated businesses) with the audited accounts and the tax computation, plus the annual Employer's Return of Remuneration and Pensions (BIR56A with an IR56B per employee). Profits tax runs on two tiers: 8.25% on the first HK$2m of a corporation's assessable profits and 16.5% above, or 7.5% / 15% for an unincorporated business — and only one entity in a group may take the two-tiered rate. There is no capital gains tax, no withholding tax on dividends and no VAT or GST. Provisional profits tax is charged with the year's assessment and credited against the following year. A return must be filed whenever one is issued, even with no assessable profits.
5–15 business days
HKD
What we will need from you
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Audited financial statements for the year
Hong Kong has no small-company audit exemption — see annual-compliance.
Accounting records and the tax computation
Employee remuneration and MPF details for the Employer's Return
Prior-year assessments and provisional tax notices
Needed to set the provisional tax charge against the tax assessed.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Profits Tax Return filing feeThe IRD publishes no fee for filing BIR51 / BIR52 and research recorded none, so this is left unpriced rather than stated as zero. The tax itself is a separate liability: VERIFIED from ird.gov.hk/eng/tax/bus_pft.htm, the two-tiered rates are 8.25% on the first HK$2m of assessable profits and 16.5% above for a corporation, and 7.5% / 15% for an unincorporated business. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Audit Coordinated
The statutory audit is arranged with a Hong Kong CPA (Practising) — the audited accounts support the profits tax return.
Tax Computation Prepared
The tax computation is prepared on the two-tiered rates (8.25% / 16.5% for a corporation, 7.5% / 15% unincorporated) and reviewed with you.
Profits Tax Return Filed
BIR51 (or BIR52) is filed with the IRD with the accounts and computation; the assessment and any provisional tax charge are checked when raised.
Employer's Return Filed
The Employer's Return BIR56A with an IR56B per employee is filed, along with any event-based IR56E / IR56F / IR56G forms for new hires, leavers and departures from Hong Kong.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Inland Revenue Department — Profits Tax and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.