News Archives (started from April 2025)

News Archives (started from April 2025)

Title Date
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