News Archives (started from April 2025)

News Archives (started from April 2025)

Title Date
Suspension of Service for Filing of Tax Return - Individuals through eTAX 30.03.2026
Inland Revenue Department Notice: Pay promptly as second instalment is falling due 27.03.2026
Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026 to be gazetted 25.03.2026
New way to report suspicious scam emails or messages to Inland Revenue Department

Because of the frequent occurrence of suspicious scam emails or messages pretended to be sent by the Inland Revenue Department (IRD), the IRD today (March 25) launched a designated email account at reporttaxscam@ird.gov.hk for members of the public to report such emails or messages.  Members of the public can also contact us through our hotline 187 8088 for enquiry and reporting.
25.03.2026
Business Registration Advance Notice – Suspension of Instant Business Registration Service 25.03.2026
Suspension of eTAX Service for Filing of Employer’s Return/Notification 25.03.2026
Newly published Advance Ruling Case No.78 23.03.2026
Hong Kong and Barbados enter into tax pact (with photos) 19.03.2026
Circular Letter to Tax Representatives – Block Extension Scheme for Lodgement of 2025/26 Tax Returns 19.03.2026
LCQ14: Operating situation of hotel industry 18.03.2026
Suspension of Filing of Profits Tax Return Related Online Services 18.03.2026
Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Bill 2026 to be introduced into LegCo for First Reading and Second Reading 16.03.2026
Newly published Advance Ruling Case No.77 05.03.2026
Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Bill 2026 to be gazetted 04.03.2026
Stamp Duty (Amendment) Bill 2026 to be gazetted 04.03.2026
Hong Kong and Kyrgyz Republic enter into tax pact (with photos) 02.03.2026
Tax measures proposed in 2026-27 Budget  25.02.2026
2026-27 Budget – Tax Measures  25.02.2026
Budget: Driving High-Quality, Inclusive Growth with Innovation and Finance 25.02.2026
Budget Speech by the Financial Secretary (11)  25.02.2026
Budget Speech by the Financial Secretary (10) 25.02.2026
Budget Speech by the Financial Secretary (6) 25.02.2026
Budget Speech by the Financial Secretary (5) 25.02.2026
Budget Speech by the Financial Secretary (4)  25.02.2026
Budget Speech by the Financial Secretary (3) 25.02.2026
Inland Revenue Department alerts public to fraudulent Notices on Stamp Duty Certificate

The Inland Revenue Department today (Feb 3) alerted members of the public to fraudulent Notices on Stamp Duty Certificate purportedly issued by the Department, which require the recipients to pay landed tax in Renminbi within 5 working days.

The Department has no connection with the notices.  The Stamp Duty Ordinance does not impose landed tax and all tax is only payable in Hong Kong dollars.  Members of the public are reminded to be alert to such suspicious notices.
03.02.2026
Suspension of Service for Filing of Tax Return - Individuals through eTAX  02.02.2026
Hong Kong's Comprehensive Avoidance of Double Taxation Agreement with Türkiye in force  30.01.2026
Inland Revenue Department alerts public to fraudulent SMS

The Inland Revenue Department today (Jan 28) alerted members of the public to fraudulent SMS messages purportedly issued by the Department, which seek to obtain the recipients' personal particulars and bank account information by inviting them to claim 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.
28.01.2026
Global minimum tax (GMT) and Hong Kong minimum top-up tax (HKMTT) for multinational enterprise (MNE) groups 

The Department today (19 January) launched the first phase of the Pillar Two Portal where allows relevant MNE groups to file annual notifications (top-up tax notifications) relating to their obligations of filing returns for the GMT and/or HKMTT.  Relevant MNE groups can now e-file their top-up tax notifications through the Pillar Two Portal, an extended function of the Business Tax Portal (BTP).  The entities which are required to file top-up tax notifications for the MNE groups (notifying entities) have to register their dedicated business accounts under the BTP for accessing the Pillar Two Portal directly.  The notifying entities are required to file top-up tax notifications online through the Pillar Two Portal within 6 months after the last day of the fiscal year.  The dedicated webpage on GMT and HKMTT for MNE groups has been updated to provide more information on the Pillar Two Portal.
19.01.2026
Notification of Change of Address 15.01.2026

Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups 

The webpage has been updated to reflect the recognition of transitional qualified status for Hong Kong’s Income Inclusion Rule, Hong Kong Minimum Top-up Tax and Qualified Domestic Minimum Top-up Tax Safe Harbour from 1 January 2025 under the transitional qualification mechanism of the Organisation for Economic Co-operation and Development.

08.01.2026
Change of Postal Address of Employer 08.01.2026
Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 02.01.2026
Annual Report 2024-25  31.12.2025
Inland Revenue Department Notice: Pay promptly as tax is falling due 29.12.2025
Tax waiver for persons affected by the fire incident at Wang Fuk Court in Tai Po 24.12.2025
Interest rate for Tax Reserve Certificates adjusted  24.12.2025
Updated FAQs on Comprehensive Double Taxation Arrangement between Chinese Mainland and the Hong Kong Special Administrative Region

Updated and new FAQs concerning determination of tax resident have been uploaded to the Department’s website.
22.12.2025
Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2024/25 Tax Returns [Extended Due Date for ‘M’ Code Returns for Loss Cases] 19.12.2025
Hong Kong and Norway enter into tax pact (with photos)  16.12.2025
Donations to “Support Fund for Wang Fuk Court in Tai Po” as Approved Charitable Donations for tax deduction

Donations of money to the “Support Fund for Wang Fuk Court in Tai Po” are regarded as approved charitable donations made to the Government for charitable purposes.  Donors can claim and be allowed tax deductions of such donations during the relevant year of assessment subject to specified conditions.  The aggregate deduction of approved charitable donations cannot be less than $100 and shall not exceed 35% of a donor’s income after allowable expenses and depreciation allowances or assessable profits.

The Government has made special arrangement to facilitate tax deduction for donors who have made donations directly to the Support Fund for Wang Fuk Court in Tai Po.

Donations made to the Support Fund for Wang Fuk Court in Tai Po through bank transfer with an amount of HK$50,000 or below will be eligible for tax deductions without the requirement of official receipts. Donors are however required to retain the relevant donation records, such as bank transfer slips, deposit slips, automated teller machine (ATM) receipts, online transaction records, monthly bank statements etc., to demonstrate donation has been made directly from the donors’ bank account to the bank accounts of the Support Fund for Wang Fuk Court in Tai Po.  Donors should retain the relevant supporting documents for a period of 6 years after the expiration of the year of assessment in which the donations were made, as they will be required to produce such documents for examination if their cases are selected by the Inland Revenue Department for review.

For the detailed arrangements of tax deduction for donations, please refer to the government’s thematic website on Support Services for Wang Fuk Court in Tai Po.   
15.12.2025
Steering Committee on the Support Fund for Wang Fuk Court in Tai Po convenes first meeting (with photo)  10.12.2025
Remarks by DCS at media session (with photos/video)  10.12.2025
Inland Revenue Department alerts public to fraudulent emails

The Inland Revenue Department today (Dec 10) alerted members of the public to fraudulent emails purportedly issued by banks, which seek to obtain the recipients' personal particulars by inviting them to verify their identities via a hyperlink provided in order to claim tax refunds.

The Department will not arrange tax refunds through banks.  Any tax overpaid will only be refunded by way of cheques, which will be posted to the taxpayers’ corresponding address by mail.  Members of the public are reminded not to open any suspicious emails or visit hyperlinks provided in such emails.
10.12.2025
Public consultation on implementation of Crypto-Asset Reporting Framework and amendments in relation to Common Reporting Standard launched  09.12.2025
List of Qualifying Debt Instruments (as at 30 September 2025)  08.12.2025
Flexible handling of Government fees and bills of residents of Wang Fuk Court in Tai Po  03.12.2025
Inland Revenue Department alerts public to fraudulent emails  24.11.2025
Inland Revenue Department alerts public to fraudulent emails

The Inland Revenue Department today (Nov 24) alerted members of the public to fraudulent emails purportedly issued by the Department, which seek to obtain the recipients' personal particulars by inviting them to claim tax refunds via a hyperlink provided.

The Department has no connection with the emails.   Members of the public are reminded not to open any suspicious emails or visit hyperlinks provided in such emails.
24.11.2025
Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2024/25 Tax Returns [Further Extended Due Date for ‘M’ Code Returns] 21.11.2025
Inland Revenue Department alerts public to fraudulent emails  07.11.2025
Application for Certificate of Resident Status 

Starting from 10 November 2025, the competent authority of the Hong Kong Special Administrative Region (Hong Kong) will issue a digital Certificate of Resident Status instead of paper certificate to successful applicants for claiming tax benefits under the Comprehensive Double Taxation Arrangement between Chinese Mainland and Hong Kong.  Successful applicants need to receive the digital Certificate of Resident Status via the Individual Tax Portal / Business Tax Portal.
06.11.2025
Inland Revenue Department alerts public to fraudulent emails

The Inland Revenue Department today (Nov 6) alerted members of the public to fraudulent emails purportedly issued by the department, which inform the recipients that a tax audit will be conducted on them and invite them to download documents containing virus via a hyperlink provided.
The department has no connection with the fraudulent emails. Members of the public are reminded not to open any suspicious emails or visit hyperlinks provided in such emails.
06.11.2025
LCQ14: Data reflecting Hong Kong's economic situation  22.10.2025
Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups;

The webpage on global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups has been updated to provide more illustrative examples on mandatory electronic filing of profits tax returns.
17.10.2025
IRD responds to ICAC's prosecution against Assistant Taxation Officer  14.10.2025
Hong Kong and Rwanda enter into tax pact (with photos)  09.10.2025
Notify Inland Revenue Department promptly of change of address 09.10.2025
Interest rate for Tax Reserve Certificates adjusted  03.10.2025
Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2024/25 Tax Returns [Extended Due Date for ‘M’ Code Returns] 02.10.2025
Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups

The webpage on global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups has been updated to provide guidance and information in relation to Pillar Two Portal and registration of in-scope MNE groups.
25.09.2025
2025 Policy Address – Tax-related Policy Measure (on Individuals) 17.09.2025
CE's speech in delivering "The Chief Executive's 2025 Policy Address" to LegCo (13) 17.09.2025
Remarks by SHYA at media session after passage of Betting Duty (Amendment) Bill 2025 11.09.2025
LCQ9: Hotel accommodation tax 10.09.2025
Hong Kong and Jordan enter into tax pact (with photos) 04.09.2025
Inland Revenue Department alerts public to fraudulent website

The Inland Revenue Department (IRD) today (Aug 22) alerted members of the public to a fraudulent website purportedly to be IRD’s Individual Tax Portal (ITP). The fraudulent website is trying to collect public's login credentials.
The IRD has no connection with the website and reminded the public to access the ITP through the eTAX services provided in GovHK website or IRD’s official website.
22.08.2025
List of Qualifying Debt Instruments (as at 30 June 2025) 19.08.2025
Inland Revenue Department alerts public to fraudulent emails

Further to the What's New issued on Aug 4, the Inland Revenue Department (IRD) continued to receive reports on fraudulent emails purportedly issued by the IRD, which inform the recipients that a tax audit will be conducted on them and invite them to download documents containing virus via a hyperlink provided.
The IRD reiterates that it has no connection with the emails and has reported the case to the Police for further investigation.
The IRD reminded members of the public not to open suspicious emails or visit hyperlinks provided in such emails.
08.08.2025
The Inland Revenue Department today (Aug 4) alerted members of the public to fraudulent emails purportedly issued by the department, which indicates its intention of conducting tax audits on the recipients.

The department has no connection with the fraudulent emails. Members of the public are reminded not to open any suspicious emails or visit hyperlinks provided in such emails.
04.08.2025
LCQ9: Promoting the establishment of family offices in Hong Kong  30.07.2025
LCQ3: Non-residential properties 30.07.2025
Inland Revenue Department alerts public to fraudulent emails 24.07.2025
Foreign-sourced Income Exemption;
more FAQs have been uploaded to the Department's website.
24.07.2025
Inland Revenue Department launches three new tax portals under eTAX 22.07.2025
Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2024/25 Tax Returns [Extended Due Date for ‘D’ Code Returns] Inland Revenue Department Notice: Pay promptly as tax is falling due 17.07.2025
Annual Report on Performance Pledge 2024-25  11.07.2025
Tax Obligations of Taxpayers and Employers Inland Revenue Department Notice: Pay promptly as tax is falling due 03.07.2025
New Service – Interactive Dashboard 30.06.2025
Patent Box Regime;
Illustrative examples in Chinese have been uploaded to the Department's website. For illustrative examples in English, please click here.
27.06.2025
LCQ5: Family offices 25.06.2025
LCQ12: Tax concessions and subsidy policies for non-profit organisations 25.06.2025
Betting Duty (Amendment) Bill 2025 gazetted 20.06.2025
LCQ2: Child allowance 18.06.2025
Tax obligations of property owners Inland Revenue Department Notice: Pay promptly as tax is falling due 12.06.2025
List of Qualifying Debt Instruments (as at 31 March 2025) 10.06.2025
Inland Revenue Department alerts public to fraudulent SMS messages 09.06.2025
Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups

The webpage on global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups has been updated in relation to the Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025 and to provide guidance on requirements for the first phase of mandatory electronic filing of profits tax returns.
06.06.2025
Government welcomes passage of Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Bill 2024 28.05.2025
Stock Borrowing Relief – Reduction in Filing Frequency for Return of Stock Borrowing Transactions Inland Revenue Department Notice: Pay promptly as tax is falling due 28.05.2025
Hong Kong and Maldives enter into tax pact (with photos) 26.05.2025
Newly published Advance Ruling Case No.76 22.05.2025
Tax Obligations of Taxpayers and Employers Inland Revenue Department Notice: Pay promptly as tax is falling due 15.05.2025
File Your Tax Return on Time Inland Revenue Department Notice: Pay promptly as tax is falling due 08.05.2025
Government welcomes passage of Stamp Duty (Amendment) Bill 2025 07.05.2025
Inland Revenue Department issues tax returns for individuals (with photo) 02.05.2025
Use "iAM Smart+" to easily submit tax return online

Taxpayers may activate and login eTAX 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
02.05.2025
Government welcomes passage of Inland Revenue (Amendment) (Tax Concessions) Bill 2025 30.04.2025
Hong Kong's Comprehensive Avoidance of Double Taxation Agreement with Bahrain in force 28.04.2025
Business Tax Portal (BTP) and Tax Representative Portal (TRP)

Businesses and Tax Representatives can register their dedicated BTP and TRP accounts now. More details can be found on the IRD’s dedicated webpage at www.ird.gov.hk/eng/tax/bus_taxportal.htm.
22.04.2025
Employer’s Return of Remuneration and Pensions Inland Revenue Department Notice: Pay promptly as tax is falling due 17.04.2025
LCQ8: Tax and welfare policies for elderly people who have moved to reside in Mainland 16.04.2025
Hong Kong's Comprehensive Avoidance of Double Taxation Agreement with Armenia in force 15.04.2025
Government launches consultation on proposed regulation of basketball betting activities 02.04.2025
LCQ12: Promoting the setting up of family offices in Hong Kong 02.04.2025
IRD issues profits tax, property tax and employer's returns for 2024-25 01.04.2025
Electronic Filing of Profits Tax Return

The Department today (1 April) launched the new versions and enhanced features of electronic 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 2024/25 together with supporting documents through eTAX on a voluntary basis. 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.
01.04.2025
Tax Representatives’ Corner - 2024/25 Profits Tax Return  01.04.2025