Hong Kong Inland Revenue Department: Latest News·2026-10-26 00:00· 2 days agoFeaturedAI Score63

Hong Kong Inland Revenue Department Launches New Pillar Two Portal Top-up Tax Filing Function on October 26, 2026

Global minimum tax (GMT) and Hong Kong minimum top-up tax (HKMTT) for multinational enterprise (MNE) groups

AI Summary

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.

Planning note

Regarding cross-border tax and compliance filings, multinational groups with annual consolidated revenue of 750 million euros should take note of Hong Kong's electronic top-up tax filing arrangements.

Source:Hong Kong Inland Revenue Department: Latest News · ird.gov.hk

Tax (Hong Kong / Mainland / CRS)#Policy Measures #Tax #Cross-border #Institutional Capital #Government of the Hong Kong Special Administrative Region

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