WealthDaily Report · 27 October 2026 · Tue

The Hong Kong Inland Revenue Department announced the launch of a new top-up tax filing function on the Pillar Two Portal on October 26, 2026. Covered entities (Category 4AA) of in-scope multinational groups may electronically submit top-up tax returns for fiscal years beginning on or after January 1, 2025, and view and download top-up tax assessment notices online.