Updated 29 May 2026
2026 tax filing: how much is the married person's allowance? Separate vs joint assessment for couples: which saves more?
The 2025/26 married person's allowance is HK$264,000, rising to HK$290,000 from 2026/27, in line with the basic allowance […]
![[Tax filing guide for the self-employed] How do casual workers, part-timers and freelancers file tax? A complete guide to tax for the self-employed](https://setuphk.com/wp-content/uploads/2025/05/company-search-1-2-768x485.webp)
Updated 29 May 2026
2026 self-employed tax filing guide: how do casual workers, part-timers and freelancers file? A complete guide to self-employed tax filing
Self-employed individuals file salaries tax or profits tax depending on whether they have an employment contract; those with both file for both. Business-related expenses and mandatory MPF contributions (capped at HK$ […]
Updated 3 December 2025
What is an annual return? The 2025 NAR1 sample form and points to note - how much is the penalty for forgetting to file the annual return?
Besides paying tax, a company must also file the annual return NAR1 every year. What exactly is an annual return? What information must it contain? What […]
![[Provisional tax] What is provisional tax? How to apply to defer payment and how it is calculated, at a glance](https://setuphk.com/wp-content/uploads/2025/03/provisional-tax-0-768x485.webp)
Updated 29 May 2026
[2026 tax filing] What is salaries tax provisional tax? Calculation, holdover conditions and application deadline explained
Provisional tax is the IRD's estimate of next year's tax based on the previous year's income, and the government's one-off reduction does not apply to provisional tax. If your income is expected to fall by more than 10% next year, or you have new […]
![[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 […]
Updated 2 December 2025
4 key points to note when filing the annual return
A local limited company must file an annual return with the Companies Registry within 42 days after its anniversary of incorporation. In fact, the filing time differs for different types of company, and there are many points to note across the different filing methods. A late filing can attract a fine of up to HK$3,480. This article shares 4 points to note when filing an annual return.