每年4月1日，香港税务局向全港企业发出利得税报税表（BIR51），标志着新一轮报税季正式开启。对于在港注册公司的跨境卖家、外贸企业和投资控股公司来说，香港利得税申报是一项”不能出错”的合规义务——逾期申报将面临最高1万港币罚款及加评税额10%的附加费，连续逾期更可能被法院传票起诉。2026年报税季的特殊之处在于：一方面，利得税两级制（首200万利润8.25%、超出部分16.5%）已全面落地执行，企

Ms. Li from Shenzhen has an average educational background and average English skills. She doesn’t meet the points requirements for the ”Talent” or “Highly Skilled” immigration programs, but she wants to secure 15 years of free education in Hong Kong for her child. She used to think that “obtaining Hong Kong residency” was the exclusive privilege of academic stars and the wealthy—until a friend pointed out that she could also obtain residency by pursuing a one-year master’s degree in Hong Kong.

On August 18, 2026, a report from Sina and Weibo went viral in mainland China’s immigration circles: The first batch of Gaocaitong visas was set to expire en masse, and as of the end of July, only 7,394 people had submitted their renewal applications on time, resulting in an overall renewal rate of approximately 54%. In other words, for every two people who obtained High-Talent Pass status, one failed to meet the deadline for the first renewal “crucial milestone.”

August 18, 2026, marks the start of the lead-up period ahead of the release of Hong Kong’s Policy Address. The focus of market observation this year has shifted significantly: compared to previous years, when discussions centered on “whether the High-Talent Pass list would be expanded,” “whether the rules for the Quality Migrant Admission Scheme would be adjusted,” and “whether investment immigration policies would be strengthened,” this year’s attention is instead on how Hong Kong’s first Five-Year Plan (2026–2030) will reshape the underlying logic of talent policies.

“If my Hong Kong company’s profits aren’t generated in Hong Kong, does that mean I don’t have to pay taxes?”—This is a question Qicaiying Consulting is asked every week. The answer becomes more nuanced in 2026: If profits are not generated locally in Hong Kong, you may indeed be exempt from profits tax—but only if you apply for an “offshore exemption” and obtain written consent from the Hong Kong Inland Revenue Department. Otherwise, even if the profits appear to come entirely from overseas, you must first complete the audit and tax filing process.