2025/26 Profits Tax Returns: IRD Extends D-Code Filing Deadlines
IRD has extended 2025/26 D-code Profits Tax filing deadlines to 31 August 2026 for paper returns and 2 October 2026 for electronic returns.
The Inland Revenue Department (IRD) announced on 14 July 2026 that the filing deadlines for 2025/26 Profits Tax returns with Accounting Date Code “D” under the Block Extension Scheme have been further extended.
Who is covered?
The extension applies only to D-code Profits Tax returns handled under the Block Extension Scheme—namely, cases with an accounting date falling between 1 December 2025 and 31 December 2025.
It should not be read as a general extension for every 2025/26 Profits Tax return or as an automatic individual extension outside the Scheme.
Revised deadlines
- Paper filing: extended from 17 August 2026 to 31 August 2026.
- Electronic filing: extended from 17 September 2026 to 2 October 2026.
The IRD nevertheless encourages tax representatives to file as many returns as possible well before the extended dates.
What should businesses do now?
The extra time should be treated as a filing buffer rather than a reason to postpone the underlying work. Businesses and their tax representatives should continue to:
- finalise accounting records and schedules;
- complete the audit, where applicable;
- prepare tax computations and supporting documents;
- resolve outstanding information requests;
- arrange review and directors’ approval or signature where required; and
- confirm whether the return is being filed on paper or electronically.
Businesses should agree a working timetable with their tax representative and retain evidence of submission.
Official source: https://www.ird.gov.hk/eng/pdf/bel26ea.pdf
This article provides general information only and does not constitute accounting, tax or legal advice. The Block Extension Scheme is administered through tax representatives and the applicable filing position depends on the taxpayer’s circumstances.