香港公司报税时间节点2026:错过这些日期,罚款直接翻倍(新公司18个月+存量公司年报截止日)
发布时间:2026-06-05

香港公司的税务合规里,时间节点是最容易出问题的环节。

不是不知道要报税,是不知道什么时候报税——结果逾期了,才发现罚款已经在账上累了好几笔。

今天把时间节点全部列清楚,对着日历核查一遍,是对公司最划算的投资。

💡 如果你不确定自己的公司该什么时候报税,可以添加微信 qcygscszk or call 18676749275,发送【报税时间】获取免费查询+年度提醒设置。

01 新公司:成立后18个月是第一道关

香港公司成立后,税务局会在第18个月左右寄出第一份利得税报税表(BIR51/BIR52)。

收到报税表之后,Within 3 months必须完成做账审计并提交报税表。

entrytiming
公司成立Day 0
税务局寄出首份报税表约成立后第18个月
提交报税表截止日收到后3个月内
首次审计期间覆盖成立之日到财政年度结束

Hands-on advice: 不要等到收到报税表才开始做账。公司成立后第12个月就应该开始整理账目,否则临近截止日才开始做,审计师排期会很紧张,费用也更高。

02 存量公司:每年周年日后1个月内提交年报,报税表看评税年度

香港利得税的申报是按评税年度(4月1日至次年3月31日)计算的。

每年,税务局会在4月前后向公司寄出利得税报税表,申报上一个财政年度的利润。

常见的财政年度结束日与报税截止日:

财政年度结束日一般报税截止日
12月31日次年8月15日
March 31st当年11月15日
其他日期收到报税表后1个月内,可申请延期

⚠️ 报税截止日每年会有细微调整,以税务局实际寄发的报税表上的截止日为准。


03 逾期罚款阶梯:越拖越贵

逾期时长罚款金额
逾期1-3个月HKD 1,200
逾期3-6个月HKD 3,000
逾期6个月以上税务局发出评税通知(按估算征税,通常比实际应税额高很多)
持续不回应法庭传票,最高罚款HKD 10,000 + 监禁

最坑的情况: 没有做账审计,税务局无法核实实际利润,会按“估算”出一个较高的利润金额来征税,这笔税你有责任证明错误——但没有账目的话,你根本没有证明材料。

📌 如果你已经收到逾期通知或评税通知,建议立即行动。
Cell phone: 18676749275WeChat: qcygscszk(发送【逾期】获取处理方案)


04 年报(Annual Return)的时间节点

年报不是报税,是向公司注册处申报公司基本信息的年度合规要求。

截止日: 每年公司周年日后1个月内提交。

逾期时长fine (monetary)
逾期提交起步HKD 870
长期不提交被列入黑名单+强制注销风险

年报和报税是两件独立的事,时间节点不一样,都不能漏掉。

05如何避免逾期:4个实用动作

  1. 把公司周年日记到日历 — 年报和银行KYC更新都以这个日期为基准
  2. 财政年度结束后立刻整理凭证 — 不要拖到快截止才开始
  3. 提前找好审计师 — 好的审计师排期在旺季(1-4月)会被预约满,提前3个月联系
  4. 设置双重提醒 — 截止日前1个月和前2周各提醒一次

📞 如果你希望有人帮你管理所有时间节点,欢迎联系企财盈,我们提供年度合规提醒服务。
WeChat: qcygscszk

不知道你的公司该什么时候报税?发送“报税时间”给我们,免费帮你查询具体时间节点+设置年度提醒。

06 Four Core Advantages of Enterprise Finance Hong Kong Company Services

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals, comprising senior Hong Kong licensed secretaries, certified public accountants, tax accountants and cross-border business consultants, handles tens of thousands of Hong Kong company registration and maintenance cases annually. We provide ”one-to-one” customized solutions from company structure design (e.g. Mainland-Hong Kong dual entity, VIE structure), name search, document preparation to government filing. We have 3 TCSP licensed secretaries and 1 self-owned Hong Kong CPA firm to ensure that every step of the process is legally compliant and to avoid risks from the source.

🔹 2. digitally empowered, smart and efficient

We have invested tens of millions of dollars to develop our own digital system ”E-Tron”, which realizes the standardization of the whole process and visualization of the progress of Hong Kong company registration, bank account opening, annual review, audit and tax filing, and so on. Customers can track the key nodes such as certificate issuance, bank interview, tax return submission, etc. in real time. The integration of AI intelligent analysis can quickly assess whether your business is suitable for applying for offshore exemption, whether you need to do transfer pricing, and assist in generating the optimal compliance program, so that complex matters are clear and transparent.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations (e.g. Shenzhen Cross-border E-commerce Association, Hong Kong Chinese General Chamber of Commerce), and regularly organize cross-border salons and seminars on finance and tax law. Registering a Hong Kong company through us is not just about getting a certificate - it is also about linking ecological resources such as green channel for bank account opening, cross-border payment, overseas warehouses, auditing and taxation, etc., which solves the problem of ”not knowing who to look for next after registering”, and creates secondary business opportunities.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond ”successful registration” to provide full life-cycle support for Hong Kong companies:

Previously: Free assessment of whether you need a Hong Kong company, recommending the optimal type of entity (Mainland company/Hong Kong company/Offshore company);

Midterm: Assist in completing Hong Kong company registration, bank account opening (HSBC / Overseas Chinese / Dah Sing / CBI and many other green channels), VAT / EIN application;

Late: Annual audits, audit tax returns, offshore exemption applications, CRS compliance, account freezes in case of emergencies, to become a long-term and robust partner for your overseas business. We automatically remind and handle all annual compliance matters on behalf of you on a nodal basis, and you just focus on your business.

Tags:
  • Hong Kong Company Tax Compliance
  • Hong Kong Company Tax Returns
  • Hong Kong Company Audit Compliance
  • Hong Kong company