The 2025/26 dates
These dates come from the IRD's block extension circular for 2025/26 tax returns, issued on 19 March 2026[1]. They are the dates in force during 2026. The circular for 2026/27 returns is a separate document the IRD issues in 2027.
| Accounting date | Code | Due date |
|---|---|---|
| Any, filing without a tax representative | Any | Within 1 month from the date of issue of the return |
| 1 April 2025 to 30 November 2025 | N | No extension |
| 1 December 2025 to 31 December 2025 | D | 17 August 2026 |
| 1 January 2026 to 31 March 2026 | M | 16 November 2026 |
| 1 January 2026 to 31 March 2026, allowable loss, on application | M | 1 February 2027 |
| Any, voluntary e-filing, on application | Any | 1 further month after the date that otherwise applies |
| First return of a new business | Any | 3 months from the date of issue |
Where the deadline comes from
The notice on page 1 of a BIR51 requires every part of the return, with any required supplementary forms, to be submitted within 1 month from its date of issue[2]. Profits Tax Returns are normally issued on the first working day of April each year[5]. For 2025/26 the bulk issue to "active" files was on 1 April 2026, and "inactive" files due for review received theirs on 2 April 2026[3].
How the codes work
The code follows the date your accounts are made up to. For 2025/26, an accounting date from 1 April to 30 November 2025 is code N, any date in December 2025 is code D, and 1 January to 31 March 2026 is code M[3]. The later the year end, the later the extended date. A tax representative must tell the IRD about clients that changed their accounting date; for 2025/26 those notifications were due by 4 May 2026, or by 1 June 2026 for changes between 4 May and 31 May[3].
The block dates are for represented taxpayers
The scheme is run through tax representatives, meaning people the taxpayer has authorized in writing to act for it[3]. From April 2026 representatives must submit block extension applications online through the Tax Representative Portal, with no paper submissions[3][1]. Requests are taken as approved unless the IRD says otherwise[3]. The official pages read for this answer give no block dates for a company filing on its own, so an unrepresented company should plan around the 1-month date printed on its return.
Returns issued at other times
For returns issued on other dates during the year, an extension application must reach the IRD within 1 month of issue, and codes D and M can then assume the dates in the table[3]. A business receiving its first Profits Tax Return has 3 months from issue and needs no extension. That first return is generally issued some 18 months after a company is incorporated or a partnership starts[3].
Missing the date
Where a return is not lodged by the extended due date, the IRD issues estimated assessments or starts penalty proceedings, and persistent late filers are almost certain to face penalty action[3]. Failing to furnish a return in time without reasonable excuse carries a fine of HK$10,000 and a further fine of treble the tax undercharged[6]. A company in liquidation gets no block extension; any extension granted is withdrawn when liquidation starts, and the return is then due within 1 month of the IRD's notice of withdrawal[3].
Planning around the date
- Find your code from your year end, then the date in the table.
- If you plan to e-file, apply for the extra month at least 7 working days before the return is otherwise due[3].
- If an M code year shows a loss, the extension to 1 February 2027 had to be applied for by 2 November 2026, with individual requests possible up to 16 November 2026[3].
These dates are set afresh each year, so treat the IRD circular and the date printed on your own return as the final word over this page.