Hong Kong · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Hong Kong tax is administered by the Inland Revenue Department (IRD) under the Inland Revenue Ordinance. Tax is territorial: profits tax applies to profits arising in or derived from Hong Kong, and there is no VAT, GST or sales tax. Companies file an annual profits tax return with audited accounts, and employers file an annual employer's return for staff remuneration.
- Profits tax follows the territorial source principle, so where profits arise decides whether they are taxed.
- There is no VAT, GST or sales tax, so no consumption-tax registration exists to maintain.
- File the annual profits tax return with audited accounts, and the employer's return for staff remuneration.
- Inland Revenue Department (IRD)
Official Hong Kong tax authority.
Government portals
- GovHK — Hong Kong Government Portal — Single entry point to residency, tax, employment and public services.
- Inland Revenue Department — Salaries tax, profits tax, the tax return cycle and eTAX filing.
- Immigration Department — Visas and entry permits, the Top Talent Pass, right of abode and HKID cards.
- Companies Registry — Company incorporation, annual returns and the public company search.