Completion and Filing of Return

Here you can learn how to complete and file Tax Return - Individuals, property tax returns, profits tax returns, and the consequences if you fail to submit the relevant tax return(s).

Tax Return – Individuals (BIR60)

If you receive Tax Return – Individuals (BIR60) from the Inland Revenue Department, you must complete, sign and file it in time even if you do not have any income to report.

If you are married for all or part of the year and have elected joint assessment or personal assessment jointly with your spouse or have been nominated by your spouse to claim home loan interest deduction, your BIR60 should also be signed by your spouse.

Supplementary Forms to Tax Return – Individuals

With effect from 1 April 2019, 3 supplementary forms to Tax Return – Individuals (BIRSP1 to BIRSP3) are introduced. The supplementary forms, being part of the return, should be filed together with the return.

For downloading the supplementary forms, please refer to the link below:

https://www.ird.gov.hk/soleprop_e

File nowInformation about completion and filing of Tax Returns - Individuals (BIR60)

Property Tax Return (BIR57 or BIR58)

You have to report income from property jointly owned or co-owned by yourself with other person(s) (including corporation and body of persons) in the Property Tax Return (BIR57).

To report income from property held by corporations or bodies of persons, you have to complete Property Tax Return (BIR58).

File nowInformation about completion and filing of Property Tax Returns (BIR57 or 58)

Profits Tax Return (BIR51 or BIR52 or BIR54)

If you carry on a trade, profession or business in the form of a corporation, partnership business or if a non-resident person is chargeable to profits tax in your name, you must complete all items in the following profits tax returns (if applicable) to report the profits tax liability:

  • Profits Tax Return - Corporations (BIR51)
  • Profits Tax Return - Persons Other Than Corporations (BIR52)
  • Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)

Supplementary Forms to Profits Tax Returns

With effect from 1 April 2019, 10 supplementary forms to Profits Tax Returns (BIRS1 to BIRS10) are introduced for you to report information on preferential regimes and tax incentives. The supplementary forms, being part of the return, should be filed together with the return. You are required to download the supplementary forms where applicable, fill the form electronically, print the filled form for signature, and submit the signed form with the tax return. Below are the supplementary forms to Profits Tax Returns for download:

Complete Now (BIR51 or BIR52)Information about completion of Profits Tax Returns (BIR51, BIR52 or BIR54) and Supplementary Forms to Profits Tax Returns

Failure to Submit Tax Return

In all cases if you cannot lodge a tax return by the due date or the extended due date, estimated assessment will be issued and you may be required to pay more tax. You may also be subject to penalty proceedings which include payment of penalty, or even prosecuted.

Last revision date: July 2019
Found this page helpful?
Your feedback is highly appreciated.(optional)
Notice: This form is NOT intended for handling enquiries or complaints. For assistance, please contact the 24-hour Helpdesk at (852) 183 5500 or email to enquiry@1835500.gov.hk .
Thank you. Your input will only be  used to improve GovHK.
Thank you for your valuable feedback!

Thank you for using "XXXX".
Base on today’s experience, please rate the online service on all aspects below:

  1. 1.  Easiness of use
  2. 2.  Clarity of instructions
  3. 3.  Overall satisfaction