What's New

Subsequent to the press release on June 30, the Inland Revenue Department today (Jul 6) learnt that members of the public still received similar fraudulent emails and alerted members of the public to “final notices relating to pending legal prosecution for unpaid profits tax” purportedly issued by the Department, which seek to trick the recipients into installing unknown software by requesting the recipients to submit supporting documents via a hyperlink in the emails within 48 hours.
The Department has no connection with the emails and reminded members of the public not to open suspicious emails or visit hyperlinks provided in such emails.

As a transitional administrative measure, the Department agrees that taxpayers who are eligible for the tax exemption or concession proposed under the Amendment Bill may submit their tax returns for the year of assessment 2025/26 on that basis.  The Amendment Bill is subject to scrutiny by the Legislative Council.  Taxpayers are reminded to watch out for the latest development upon enactment of the Amendment Bill and if necessary, notify the Department in writing of any corresponding revision required to their submitted tax returns.

The BTP has been enhanced to allow authorized representatives of non-Hong Kong companies and more eligible persons as the RP to register for a BTP Business Account.  Details can be found on the IRD’s dedicated webpage at www.ird.gov.hk/eng/tax/bus_btp.htm#a04.

The webpage on global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups has been updated to provide the GIR XML Schema and user guides for preparing a GIR data file to the Department.  From now on, Part 4AA Entity can prepare test data file of GIR and submit it to the Pillar Two Portal for validation testing purpose.

more FAQ and update have been uploaded to the Department's website.

On 21 April 2026, Hong Kong signed Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion Information (GIR MCAA) to facilitate the group filing and exchange of GIR with other jurisdictions, with a view to minimising compliance burden of in-scope MNE groups.  The webpage has been updated to provide more information on the GIR MCAA.

Taxpayers may activate and login eTAX – Individual Tax Portal (ITP) account with "iAM Smart" directly without inputting TIN and password. "iAM Smart+" users may sign and submit tax return online with digital signing function easily. For details of "iAM Smart", please visit the "iAM Smart" thematic website:www.iamsmart.gov.hk

The Inland Revenue Department today (Apr 29) alerted members of the public to fraudulent SMS messages purportedly issued by the Department, which seek to obtain the recipients' personal particulars and credit card information by inviting them to claim 2024/25 salaries tax refunds via a hyperlink provided.

The Department has no connection with these SMS messages.  Any tax overpaid will only be refunded by way of cheques, which will be posted to the taxpayers’ correspondence address by mail.  Members of the public are reminded not to open any suspicious SMS messages or visit hyperlinks provided in these messages.

The Inland Revenue Department today (Apr 14) alerted members of the public to final notices purportedly issued by the Department, which seek to trick the recipients into installing unknown software by requesting the recipients to submit supplementary documents via a hyperlink in the emails within 24 hours.

The Department has no connection with the emails and reminded members of the public not to open suspicious emails or visit hyperlinks provided in such emails.

The Department today (1 April) launched the new versions and enhanced features of electronic filing (e-filing) of profits tax return services, IRD Taxonomy Package and IRD iXBRL Data Preparation Tools where all corporations and businesses can e-file their profits tax returns for the years of assessment 2022/23 to 2025/26 together with supporting documents through the Business Tax Portal or Tax Representative Portal.  Taxpayers are encouraged to participate in voluntary e-filing of profits tax returns.  More details can be found on the IRD’s dedicated web pages at www.ird.gov.hk/e_epf and www.ird.gov.hk/e_ixbrl respectively.