Hong Kong SAR tax calendar 2026: return and payment dates
In Hong Kong SAR the tax year runs from 1 April to 31 March. As of 26 October 2026 the current tax year ends on 31 March 2027; the rules on record set no fixed return or payment day for a private investor.
For a private investor who is tax resident in Hong Kong SAR and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 March 2027The tax year ends — for tax year 2027 (in 156 days).
- No fixed dayTax return due — for tax year 2027: no fixed day in the rules on record (see the details below).
- No fixed dayTax payment due — for tax year 2027: no fixed day in the rules on record (see the details below).
Where to file and pay
The tax authority's own website: Inland Revenue Department — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Hong Kong SAR runs from 1 April to 31 March. The current one ends on 31 March 2027.
The rules on record set no fixed return day for a private investor in Hong Kong SAR. The page says who must file.
The rules on record set no fixed payment day for a private investor in Hong Kong SAR. The tax authority's own website is Inland Revenue Department, www.ird.gov.hk. Allocaria files and pays nothing for you.
Who must file
No filing obligation arises from buying, holding or selling listed shares/ETFs at a foreign broker as a private investor, or from dividends/interest. A filing obligation (profits tax) arises only if the activity constitutes a trade or business carried on in Hong Kong with Hong Kong-sourced profits.
Forms the tax authority names
- None for private investment gains, dividends or interest
- BIR60 Tax Return - Individuals covers salaries, property and business income only (issued on the first working day of May)
- Profits tax return for a sole proprietorship only if share dealing amounts to a business
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Inland Revenue Department (HKSAR) - Profits Tax: scope of the charge, capital assets exclusion, profits tax rates
Official source · read 14 October 2026
- GovHK - Stamp Duty Rates (On Transfer of Hong Kong Stock, from 17 Nov 2023)
Official source · read 14 October 2026
- Inland Revenue Department (HKSAR) - Stamp Duty
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Hong Kong SAR Individual: Income determination (reviewed 22 Jul 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Hong Kong SAR Individual: Tax administration / Other taxes / Significant developments
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Hong Kong SAR: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Hong Kong SAR. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.