Full Fees to Resume from April 1
According to the 2026–27 Budget announced by the Hong Kong Special Administrative Region Government and the latest update from the Hong Kong Inland Revenue Department, the Business Registration Levy waiver will expire on 31 March 2026. Starting 1 April 2026, the full levy will be reinstated and no new waiver measures have been announced.
Waiver period:
1 April 2024 – 31 March 2026
During this period, the HKD 150 Business Registration Levy was fully waived.
Expiry date:
The waiver officially ends on 31 March 2026.
From 1 April 2026:
The one-year Business Registration Certificate levy will be fully reinstated.
Fee Increase:
Starting 1 April 2026, the official government fee for the Hong Kong Business Registration Certificate will increase.
Companies planning to register a new Hong Kong company or complete their annual renewal are advised to make arrangements as soon as possible.
For the final updated pricing, please contact:
Ms. Zheng – Quanzhou DeNiTe
Phone: +86 15805056800
100% tax reduction, capped at HKD 3,000.
The Basic Allowance will increase from HKD 132,000 to HKD 145,000.
For inquiries regarding Hong Kong audit services and profits tax filing, feel free to contact us.
From the 2026/27 year of assessment, the following tax allowances will be adjusted:
| Allowance Type | Current | From 2026/27 |
| Basic Allowance | HKD 132,000 | HKD 145,000 |
| Single Parent Allowance | HKD 132,000 | HKD 145,000 |
| Married Person’s Allowance | HKD 264,000 | HKD 290,000 |
| Child Allowance | HKD 130,000 | HKD 140,000 |
| Dependent Parent / Grandparent Allowance (aged 60 or above) | HKD 50,000 | HKD 55,000 |
| Dependent Parent / Grandparent Allowance (aged 55–59) | HKD 25,000 | HKD 27,500 |
| Elderly Residential Care Expenses Deduction Ceiling | HKD 100,000 | HKD 110,000 |
Note:
The additional child allowance for a child born during the year remains the same as the standard child allowance.
Source: 2025 Budget Proposal (subject to legislative approval).