Form a Hong Kong company
Hong Kong yearly filings 2026

Hong Kong annual fees and filings: deadlines and late fees

Updated 11 November 2026IRD fee table 2026/27 and Companies Registry feesAbout 8 minutes to read
The short answer

A Hong Kong company renews its business registration (HK$2,350) and files an annual return within 42 days of each anniversary (HK$105). It is audited each year and files a profits tax return.

Late annual returns cost HK$870 to HK$3,480. With us: US$289 plus the government's HK$2,455.

Work out my dates Late fee check
The fixed window 42 days to file the annual return after each anniversary of incorporation HK$105 inside the window. From the anniversary, a late return costs HK$870, rising to HK$3,480.

Hong Kong is easy to form and asks more of you every year than most places on this site. There is a business registration to renew, an annual return with a fixed 42-day window, a profits tax return and an audit, even when the company earns nothing in Hong Kong. None of it is a surprise if it is on your calendar from day one. Here it is, with the government's own figures for 2026.

Key takeaways

  • The business registration renews each year: HK$2,350 for certificates starting from 1 April 2026.
  • The annual return is due within 42 days of each anniversary: HK$105 on time, HK$870 to HK$3,480 late.
  • The first profits tax return comes about 18 months after incorporation; then every April.
  • Every company is audited each year unless it is dormant.
  • A Hong Kong-resident company secretary and a significant controllers register are kept at all times.
  • With Heirson: US$289 plus the government's HK$2,455; audit quoted separately.
Chapter 1

Hong Kong company deadline calculator

A Hong Kong company, each year2026/27
Business registrationHK$2,350
Annual returnHK$105
Secretary, office, filingUS$289
AuditQuoted separately
The audit happens in Hong Kong wherever you live. You live in: pick it
Who files your tax return

    The Companies Registry wants the annual return within 42 days of each anniversary. The first profits tax return generally arrives about 18 months after incorporation. A tax representative gets up to 3 months to file that first return under the tax office's block extension scheme; filing yourself, it is usually one month from issue.

    1
    Key takeaway

    Renewal on the anniversary, the return within 42 days, tax from 18 months.

    Chapter 2

    Hong Kong annual return late fees

    Annual return filed

    Late filing is also an offence for the company and its officers, and repeated defaults can lead to prosecution. The late fee, set in the Companies Registry's fee table, is the part that is certain.

    2
    Key takeaway

    Late fees are counted from the anniversary and reach HK$3,480.

    Chapter 3

    What a Hong Kong company costs each year

    • Business registrationHK$2,350
    • Annual returnHK$105
    • Heirson (about HK$2,254)US$289
    In our US$289
    • Company secretary, as the law requires a Hong Kong-resident one
    • Registered office address in Hong Kong
    • Designated representative for the controllers register
    • Annual return filed inside the 42 days
    • Reminders for every date
    Paid to others
    • HK$2,455 to the government at cost, about US$315
    • The yearly audit, by a Hong Kong-registered auditor
    • Profits tax return preparation, quoted with an accountant
    • Nominee director or shareholder, US$480 a year each

    The HK$2,350 is the 2026/27 row of the tax office's business registration fee and levy table: HK$2,200 plus a HK$150 levy, paid each time the certificate is renewed.

    3
    Key takeaway

    HK$2,455 to the government, US$289 to us, and the audit on top.

    Chapter 4

    The Hong Kong audit, explained in four lines

    1. Every yearAudited accountsRequired for all companies, including small ones using the simplified reporting exemption.
    2. The exceptionDormant companiesA company with no accounting transactions can resolve to be dormant and skip the audit while it stays that way.
    3. First year endWithin 18 monthsThe directors choose the first accounting reference date, at most 18 months after incorporation.
    4. Where they goWith the profits tax returnNot to the Companies Registry, and not published.

    4
    Key takeaway

    Every company is audited unless dormant, small ones included.

    Chapter 5

    The people and registers a Hong Kong company keeps

    SecretaryOrdinarily resident in Hong Kong, or a Hong Kong body corporate; a sole director can't also be secretary
    Controllers registerAnyone with more than 25% of shares or votes, kept in Hong Kong and shown to officers on demand
    Designated representativeA Hong Kong resident or professional who answers for that register
    Registered officeA Hong Kong address for official letters, including tax returns
    DirectorAt least one individual, living anywhere
    No return?Tell the tax office within 4 months of the period end if the company is chargeable and no return arrived
    5
    Key takeaway

    A Hong Kong secretary and a controllers register, always.

    Chapter 6

    How to close a Hong Kong company

    APOSTILLE
    The company today

    A solvent company that has stopped business can apply to the Companies Registry for deregistration, with a HK$420 fee. A company that still has assets or creditors is liquidated instead.

    6
    Key takeaway

    Deregister a clean company; liquidate one with assets or debts.

    Chapter 7

    Hong Kong annual fees and filings: questions, answered

    ?!
    How much does it cost to keep a Hong Kong company each year?
    The government charges HK$2,350 for a one-year business registration certificate starting from 1 April 2026 to 31 March 2027, and HK$105 for the annual return filed on time. Our part is US$289. The yearly audit is separate.
    What is the deadline for a Hong Kong annual return?
    Within 42 days after each anniversary of the company's incorporation. It costs HK$105 on time.
    What is the late fee for a Hong Kong annual return?
    HK$870 if it is late by up to 3 months after the anniversary, HK$1,740 up to 6 months, HK$2,610 up to 9 months and HK$3,480 after that.
    Does a Hong Kong company need an audit every year?
    Yes, unless it is dormant. Even small companies using the reporting exemption are audited, and the audited accounts go in with the profits tax return.
    When does a new Hong Kong company get its first profits tax return?
    Generally about 18 months after incorporation. After that the tax office issues returns in bulk on the first working day of April each year.
    Is the business registration fee the same every year?
    It follows the row of the tax office's table for the certificate's start date. For certificates starting 1 April 2026 to 31 March 2027 it is HK$2,200 plus a HK$150 levy.
    How do I close a Hong Kong company?
    A solvent company that has stopped business can apply for deregistration: first a Notice of No Objection from the tax office, then Form NDR1 with a HK$420 fee within 3 months, then two Gazette notices.
    What does Heirson charge each year for a Hong Kong company?
    US$289 for the company secretary, registered office, designated representative and the annual return filing, plus the government's HK$2,455 at cost. The audit and tax return are priced by an accountant before any work starts.

    Changelog

    • 11 November 2026: first published.
    • 13 November 2026: official sources linked inside the text.
    Your Hong Kong company

    A Hong Kong company that files inside every window.

    Secretary, office and annual return for US$289 a year, government fees at cost, audit quoted first.

    See the Hong Kong company Hong Kong bank accounts