Updated 29 May 2026
Salaries tax allowances 2026: personal allowances, deductible items and ways to reduce your tax
Salaries tax is charged at the lower of progressive rates and the standard rate. For 2025/26, the basic allowance is HK$132,000 and the one-off reduction is capped at HK […]
![[IRD has moved] What is the address of the Inland Revenue Centre in Kai Tak? New for 2024](https://setuphk.com/wp-content/uploads/2024/11/IRD-ADDRESS-768x485.webp)
Updated 29 May 2026
IRD’s new Kai Tak premises! Complete guide to the tax building address, MTR exits and office hours (latest for 2026)
From the Wan Chai tax office to the Inland Revenue Centre in Kai Tak: the Hong Kong Inland Revenue Department's Wan Chai office moved in phases to a new building between December 2022 and May 2023. If you are going to the tax […]
![[How a company files tax returns for its employees] The difference between the employer's return BIR56A and IR56B explained](https://setuphk.com/wp-content/uploads/2025/05/company-search-5-768x485.webp)
Updated 28 May 2026
How a company files tax for its employees: what is the difference between the employer’s returns BIR56A and IR56B? Understand your tax responsibilities and file correctly
Filing tax returns for employees is the employer's statutory responsibility. The employer's return (BIR56A) and the individual IR56B remuneration reports must be submitted on time, covering any employee with remuneration income, […]
Updated 28 May 2026
Is tax payable on dividends in Hong Kong? Company dividends vs dividends received by individuals: conditions, process and tax exemptions explained
Wondering whether tax is payable on dividends in Hong Kong? SetupHK sets out the tax rules and the key points on company deductions in one go, helping you understand profit distributions by Hong Kong companies, points to note and the conditions for paying company dividends!
Updated 28 May 2026
Unlimited company tax filing guide: understand profits tax calculation, deductible items, the filing process and key filing points in 5 minutes
An unlimited company does not need an audit and only pays profits tax. Sole proprietorships file BIR60; partnerships file BIR52. If turnover exceeds HK$2 million, […]
Updated 28 May 2026
Complete guide to Hong Kong company profits tax: rates, calculation, filing process and legal tax saving (latest for 2026)
Companies carrying on business in Hong Kong and earning local profits must pay profits tax. Limited companies are subject to two-tier tax rates (8.25% / 16.5%), while unlimited […]
Updated 12 May 2026
10+ essential FAQs on the Business Registration Certificate (BR)
A Business Registration Certificate is valid for 1 year. While running a business, you may run into questions such as changing the name, changing the nature of the business, changing the address, or when you can be exempt from paying the registration fee. This article summarises common questions about the Business Registration Certificate.
Updated 12 May 2026
What is the nature of business on a business registration certificate? How to fill in CORP, how to change it and points to note (with form guide)
When a limited company is formed, the nature of business on its BR defaults to “CORP” (meaning a body corporate that has not yet declared its actual business). Once the company starts operating, it must within 1 month […]
Updated 12 May 2026
Business registration certificate renewal guide: what is the penalty for an expired BR? 6 tips to avoid expiry (2026 update)
About 1 month before a Business Registration Certificate (BR) expires, the IRD sends a payment notice. Once you have paid, the notice itself serves as a valid BR, and there is no need to collect a new certificate. […]
Updated 11 May 2026
Complete guide to the Hong Kong business registration certificate: BR definition, fees, application process and the difference from the CI (2026 update)
By law, anyone carrying on business in Hong Kong must apply for a Business Registration Certificate. This article explains in detail what a Business Registration Certificate is, which businesses need one, the business registration certificate number, and how it differs from company registration.
![[Hong Kong company search guide] How to search company records through the Companies Registry](https://setuphk.com/wp-content/uploads/2025/04/company-search-768x485.webp)
Updated 11 May 2026
Hong Kong company search guide: 5 steps to search through the Companies Registry
A Hong Kong company search lets you view information such as directors, shareholders and company status. This article explains how to search, what you can find, the latest 2026 fees and the new search arrangements. Com […]
![[Articles of association] Everything about Hong Kong company articles of association (AA)! Includes the latest 2025 model articles of association](https://setuphk.com/wp-content/uploads/2024/12/Article-of-Association-768x485.webp)
Updated 11 May 2026
What is a Hong Kong company's articles of association (AA)? Purpose, required clauses and template download (2026 update)
To apply to form a limited company in Hong Kong, the articles of association (AA) are a required application document […]