Mr. Chen, who works in international trade, opened a bank account for his Hong Kong company and has filed ”zero-declaration” tax returns every year. This year, the bank suddenly notified him that if he couldn’t provide an audit report, his account would be frozen. Starting in 2026, the “zero-reporting era” for Hong Kong companies has come to an end. As long as a company has a bank account and any funds flow in or out, it must maintain accounting records, undergo audits, and file accurate tax returns. Today, we’ll thoroughly explain this compliance requirement.

Manager Lin from Shenzhen, a 985 university graduate with eight years of work experience, wants to obtain Hong Kong residency to pave the way for his child’s education. His dilemma isn’t whether he ”can apply,” but whether to choose Category B or Category C. In 2026, the High-Talent Pass program will enter a phase of ”lenient entry, strict retention,” making it easy to apply but difficult to renew. Applicants with degrees from top 100 universities are torn between Categories B and C, so today we’ll clarify the decision-making process.

想拿香港身份的人，最近都在盯着高才通：名单又扩了，但审核也明显更严了。到底是更容易还是更难，得看你在哪一类。

拿到优才签证只是开始，续签才是真正的硬仗。很多人顺利获批，最后却栽在续签上，根源就是只盯申请、不看续签。 2026年优才续签的核心，就四个字：两址两单。材料错一处，可能直接断签，7年永居清零、一生一次的机会说没就没。

Many business owners believe that once they’ve registered a Hong Kong company, they don’t have to pay taxes as long as there’s no business activity—they can simply file a zero-return every year. This perception will be completely outdated by 2026. As early as April 2023, the Hong Kong Inland Revenue Department required all companies to submit an audit report with their tax returns, and the zero-return filing channel will be completely closed by the 2025/26 tax year.