eTAX Hong Kong: How to Log In, Register and File Tax Returns in 2026

Where do you start with eTAX HK, and how do you file a Hong Kong tax return online without missing the 2026 deadlines? The Inland Revenue Department (IRD) issues most returns in April and May, and its eTAX portal now covers every stage of the process digitally.

In this blog, we explain who can use eTAX in 2026 and how to register and log in. We cover eligible returns, deadlines, tax rates and how 3E Accounting Hong Kong supports businesses.

What Is eTAX HK and Who Can Use It in 2026?

eTAX is the Inland Revenue Department's free online portal for filing, paying and managing Hong Kong taxes, open to individuals, businesses and employers alike.

eTAX is the digital services platform of the Inland Revenue Department (IRD). It lets taxpayers file returns, view assessments, pay bills and update their particulars at any time, from any location. There is no charge for using the portal, and the IRD has steadily widened its coverage in recent years.

Individuals can access the Individual Tax Portal using their existing eTAX credentials, iAM Smart or a digital certificate. New users can request an access code to register. Companies use the Business Tax Portal, where a responsible person registers the business account and appoints an administrator. Directors using company incorporation services when setting up a company in Hong Kong should prepare the business registration details for this process.

Newly incorporated companies and inactive companies may receive Profits Tax Returns on a different cycle from active companies. eTAX sits at the centre of that cycle, alongside the wider compliance duties handled by company secretaries and directors.

1. Individuals and sole proprietors

Form BIR60 gathers employment income, sole-proprietorship profits and rental income from solely owned properties in a single filing. e-filing through eTAX adds an automatic one-month extension.

2. Companies and partnerships

Corporations file Form BIR51 and partnerships file Form BIR52, each keyed to the entity's Business Registration Number. eTAX accepts supporting schedules and financial statements as attachments.

3. Employers

Employers submit the Employers' Return (BIR56A) and employee remuneration forms (IR56B) for the year ending 31 March. The IRD has extended e-filing to these forms, so payroll reporting can also be completed online.

How Do You Complete Hong Kong eTAX Registration?

Hong Kong eTAX registration is free. The steps and verification method depend on whether you need individual or business access.

Individuals can access the Individual Tax Portal with existing eTAX credentials, iAM Smart or a digital certificate. New users can request an access code to register. Depending on their circumstances, the code may be sent by SMS or post.

For business access, a responsible person registers a Business Tax Portal account and appoints an administrator. Companies should keep their certificate of incorporation and business registration certificate at hand. They can confirm entity particulars through a company registry search before registration begins.

1. Prepare your reference numbers

Individuals can use the TIN shown on a return or assessment, plus a Hong Kong Identity Card number or individual tax file number. A business should prepare its registration details and identify its responsible person.

2. Open the eTAX portal

Visit the IRD's eTAX portal and choose the Individual Tax Portal or Business Tax Portal. Follow the relevant registration instructions.

3. Verify your identity

New individual users can request an access code using the required identity details. For business registration, the responsible person authenticates using iAM Smart, an Individual Tax Portal login or a personal digital certificate.

4. Create your eTAX log in credentials

Individual users registering with an access code create an Individual Tax Portal password. Business administrators and authorised users register separate Business Tax Portal user accounts.

How Do You Log In to eTAX Securely?

Individuals can log in with an eTAX password, iAM Smart or a digital certificate. Business users need separate Business Tax Portal credentials.

Individuals can use their existing eTAX password, iAM Smart or a digital certificate to access the Individual Tax Portal. Business administrators and authorised users access company services through their separate Business Tax Portal accounts.

Security basics matter on any government platform. Use a unique password, never share one-time passwords, and remember that the IRD does not request credentials by email or telephone. Treat any such approach as a phishing attempt and report it.

1. Logging in with your eTAX password

For individual access, enter your TIN and password on the Individual Tax Portal login page. Business users should use their separate Business Tax Portal credentials.

2. Logging in with iAM Smart

Select the iAM Smart option and follow the prompts to authenticate. Business portal users must also have the appropriate business account and appointment.

3. Recovering a forgotten password

On the Individual Tax Portal login page, select Forgot TIN and/or Password. A matching registered mobile number may allow an immediate reset by SMS access code; otherwise, request a code by post.

Which Tax Returns Can You File Online in Hong Kong?

Every principal return type can now be e-filed: individuals (BIR60), corporations (BIR51), partnerships (BIR52), property owners (BIR57) and employers (BIR56A).

eTAX validates entries as you type, reducing the correction notices that follow mis-keyed paper returns. It also issues an instant confirmation of lodgement for every submission.

For companies, the figures entered must reconcile with the financial statements attached to the return, audited where required. Many businesses fold this work into wider corporate tax compliance services so that accounts, computations and the e-filed return are prepared together.

Employers can submit required IR56B particulars electronically, reducing manual form handling during the April peak. Businesses that file tax returns online in Hong Kong therefore close the cycle faster. Our complete guide to Hong Kong Profits Tax explains the corporate computation rules behind these returns in more detail.

1. BIR60 for individuals

One return reports salaries, sole-proprietorship profits and rental income from solely owned properties. e-filing attracts an automatic one-month extension to the standard deadline.

2. BIR51 and BIR52 for companies and partnerships

These returns report assessable profits for the accounting period ending within the year of assessment, with statements and schedules uploaded as attachments.

3. BIR57 for property owners

Owners of jointly owned rental properties report gross rental income and separately claim eligible rates and irrecoverable rent. The return is generally issued in April. Eligible owners can file online and receive a two-week extension.

4. BIR56A and IR56B for employers

Employers report remuneration for employees who meet the IRD's reporting criteria for the year to 31 March. Electronic submission keeps employer records consistent with the salaries tax filings made by staff.

What Are the Key Hong Kong Tax Deadlines in 2026?

Most 2026 returns were issued in April and May. Extensions depend on the return, filing method and whether a tax representative is appointed.

The IRD issued bulk Profits Tax Returns on 1 April 2026 and individual returns on 4 May. Check the notice for the applicable due date: paper profits returns generally allow one month, while electronic notices generally allow two.

Under the IRD's Block Extension Scheme, eligible represented D-code cases have until 31 August 2026 for paper filing or 2 October for electronic filing. Eligible M-code cases have until 30 November 2026 for paper filing or 30 December for electronic filing. Qualifying M-code loss cases may receive an extension to 1 February 2027 on application. The IRD must receive a list of cases by 2 November 2026; exceptionally, individual requests may be lodged by 16 November 2026. Voluntary electronic filing requires an extension application at least seven working days before the return is otherwise due.

For BIR60 returns issued on 4 May, general cases are due on 4 June, or 4 July if e-filed. Sole proprietors have until 4 August, or 4 September if e-filed. Eligible represented individuals may receive a block extension. Eligible BIR57 e-filers receive an automatic two-week extension. See the IRD's 2025/26 Block Extension Letter and subsequent D-code and M-code circulars for conditions.

Newly incorporated companies follow a different first cycle. The first Profits Tax Return is normally issued around 18 months after incorporation, with a three-month filing window from the date of issue.

Separately, a local private company's Annual Return (Form NAR1) must reach the Companies Registry within 42 days after each anniversary of incorporation, a date that sits alongside other corporate compliance requirements. Late tax filing can trigger penalties or estimated assessments issued by the IRD, so both cycles belong in the corporate diary.

How Do You File a Tax Return Online with eTAX?

Lodgement follows six numbered steps on eTAX. After the IRD issues an assessment, any tax due can be paid electronically from the same portal by the date stated on the notice.

eTAX confirms online submission immediately, but employers should save their IR56 employee details and control lists because these cannot be retrieved online. After lodgement, tax can be settled electronically using services such as PPS or internet banking, among the payment means the IRD accepts.

Record-keeping obligations continue after filing. Under section 51C of the Inland Revenue Ordinance, businesses must generally keep sufficient records in English or Chinese for seven years after the relevant transactions, or until a corporation is dissolved if sooner. eTAX does not waive this rule; it simply holds the submissions.

Step 1: Log in to eTAX

Use your eTAX password or iAM Smart to open the portal and select the return issued to you.

Step 2: Complete each section

Enter income, deductions and personal or company particulars as prompted. The system flags missing entries before submission.

Step 3: Upload supporting documents

Attach financial statements, tax computations and schedules where required, keeping figures consistent with the records kept under section 51C.

Step 4: Review before submitting

Check every entry against your accounts. The return is legally binding once filed.

Step 5: Submit and save the acknowledgement

eTAX issues a confirmation number upon lodgement. Keep it with your tax records for any later enquiry.

Step 6: Pay any tax due electronically

After the IRD issues the notice of assessment, choose an accepted electronic payment method from the eTAX payment screen and pay by the date stated on that notice.

Which Tax Rates and Reliefs Apply for 2025/26?

The filing channel does not change tax payable; two-tiered profits tax rates of 8.25% and 16.5% for corporations apply for the 2025/26 year of assessment.

For the 2025/26 year of assessment, the two-tiered regime charges corporations 8.25% on the first HK$2 million of assessable profits and 16.5% on the remainder. Sole proprietorships and partnerships pay 7.5% and 15% on the same bands, and only one entity within a group of connected companies may elect the lower tier.

Salaries tax is generally the lower of two calculations. Progressive rates apply to net chargeable income after allowances:

• 2% on the first HK$50,000
• 6% on the next HK$50,000
• 10% on the next HK$50,000
• 14% on the next HK$50,000
• 17% on the remainder

The standard-rate calculation applies to net income before allowances. It uses 15% on the first HK$5 million and 16% on the remainder. The basic allowance is HK$132,000 for 2025/26.

A one-off measure reduces final profits tax, salaries tax and tax under personal assessment for 2025/26 by 100%. The reduction is capped at HK$3,000 per case. These rates appear in the Inland Revenue Department's 2025-2026 brief guide to Hong Kong taxes.

Conclusion

eTAX has simplified how Hong Kong taxpayers lodge and pay their taxes, but it does not shorten the underlying work. Returns still demand reconciled accounts, correct computations and punctual submission within the IRD's deadline framework.

First, obtain the appropriate individual or business portal access. Then file the applicable return online and pay any assessment by its due date. Businesses that map these steps onto their accounting calendar rarely receive penalty notices.

3E Accounting Hong Kong manages eTAX Hong Kong registration, return preparation and payment tracking as part of its technology-enabled tax and compliance services. Speak to our team before the next issuance cycle opens to keep your filings on schedule.

Frequently Asked Questions