Hong Kong Corporation Tax Guide: Tax Rates of Profits Tax


8 March 2024

Does a limited company/unlimited company need to file for tax?

Tax filing deadlines for limited companies, unlimited companies, and new companies

Tax filing deadlines for limited companies:

Tax filing deadlines for unlimited companies:

Tax filing deadlines for new companies:

Deadline for requesting tax filing extension


Tax filing procedures for companies

Required documents for profits tax filing

1. Company Tax Return Forms

2. Audited financial statements

3. Balance sheet

4. Profit and loss statement

5. Profit tax computation and related forms that explain how the taxable profits are calculated

6. Other supplementary documents and information

Corporate profits tax rate calculation

 Limited companiesUnlimited companies
First HK$2 million of taxable profits8.25%7.5%
Taxable profits exceeding HK$2 million16.5%15%

Tax allowance and deductible expenses

Pricing for auditing and accounting services

 PricingFunction and services
CLG Group
Smart Way Services LimitedFrom HK$7,000
Brilliant Business CenterFrom HK$4,800
Asia Professional Accounting & Consultant LtdFrom HK$13,800

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