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.
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.
The IRD nevertheless encourages tax representatives to file as many returns as possible well before the extended dates.
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:
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.
Reviewed by HKBSCL editorial team
Published: 2026-07-16
Last updated: 2026-07-16
This article is intended as practical business guidance. For binding requirements, filing deadlines, or immigration rules, confirm the latest official position before acting.
For filing deadlines, statutory requirements, and immigration rules, confirm the latest details with the relevant Hong Kong authorities.