Hong Kong
Our reporting on Hong Kong
Where foreign investment went in 2025: six hubs compared
Singapore pulled further ahead, Hong Kong fell back and the UAE's inflows rose again. UNCTAD's latest figures put the hubs we cover side by side.
Hong Kong annual returns can now be filed with iAM Smart+ without an e-filing account
Since 17 August 2026, a director or company secretary who holds the government's iAM Smart+ digital identity can file a local company's annual return, or its change of registered office, without registering for e-filing. Access to that identity depends on holding a Hong Kong Identity Card.
The crypto transparency clock: what 1 January 2027 means for crypto businesses in the hubs we cover
Tax authorities are about to exchange information on crypto-asset users much as they already exchange bank account data. For most of the hubs we cover, collecting that data starts in seven weeks.
Hong Kong's New Capital Investment Entrant Scheme: HKD 30 million, and what counts
Hong Kong grants residence to investors who prove HKD 30 million in net assets and then put HKD 30 million into a defined list of assets, HKD 3 million of it in a government portfolio. The real estate rules were loosened in September 2025, and a change on investment accounts has applied since 1 November 2026.
Deadlines in Hong Kong
| Date | Jurisdiction | What falls due | Who it affects | Status |
|---|---|---|---|---|
| 16 November 2026 | Hong Kong | Profits tax returns for 2025/26 due, accounting date code M (year ends 1 January to 31 March 2026), under the block extension scheme | Companies filing through tax representatives | Confirmed |
| 1 February 2027 | Hong Kong | Profits tax returns for 2025/26 showing a current-year loss due, accounting date code M | Companies filing through tax representatives | Confirmed |