Inland Revenue Department
D-code year-ends file their Profits Tax Return (2025)
Published 2025-06-06
D-code year-ends file their Profits Tax Return in mid-August 2025, per the Inland Revenue Department.
Incorporated businesses pay 8.25% profits tax on the first HKD 2 million of assessable profits and 16.5% on the remainder. Only one entity within a group can elect the two-tiered rates.
Which deadline applies depends on your accounting year-end code: N (year-end 1 April to 30 November), D (year-end 1 December to 31 December) and M (year-end 1 January to 31 March). The Inland Revenue Department announces the exact dates in its annual circular.
Source
Announced by the Inland Revenue Department. Read the announcement in full at the source.
Inland Revenue Department announcementAlso cites the Inland Revenue Department, Block Extension Scheme.
Inland Revenue Department, Block Extension Scheme sourceThe full Hong Kong compliance calendar carries the current version of every rule mentioned here.
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