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. Starting from 1 April 2022, supplementary form to Tax Return - Individuals (BIRSP4) is 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)
Information about completion of Profits Tax Returns (BIR51, BIR52 or BIR54) and Supplementary Forms to Profits Tax Returns

Supplementary Forms to Profits Tax Returns

With effect from 1 April 2019, supplementary forms to Profits Tax returns 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 and fill in the form electronically. The duly completed supplementary form should be printed for signature and submitted with the tax return in paper form. For downloading the supplementary forms, please click "Download fillable PDF forms" below:

Download fillable PDF forms

Corporations and partnerships satisfying the conditions specified by the Commissioner of Inland Revenue can file Profits Tax returns (BIR51 or BIR52) for any year of assessment from 2016/17 to 2021/22 and attach supplementary forms to Profits Tax return S1, S2, S3 and S4 electronically under eTAX. In case your Profits Tax return has to attach supplementary forms, in addition to completion of the tax return online, you need to separately export the filled form to XML file from the relevant form downloaded, and upload the XML file via the Profits Tax Return e-Filing Services under GovHK for submission together with the tax return. If you are required to file any other supplementary forms, you may only submit the tax return and ALL the completed and signed supplementary forms in paper form.

Information about electronic filing of Profits Tax ReturnsUpload Supplementary Forms S1, S2, S3 and S4Complete Now (BIR51 or BIR52)

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.

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Last revision date: June 2022