Hong Kong Inland Revenue Department Launches Electronic Filing Function for Top-up Tax on the Pillar Two Portal
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On October 26, 2026, the Hong Kong Inland Revenue Department launched a new top-up tax filing function on the Pillar Two Portal. Entities within the scope of application of multinational groups may, for fiscal years beginning on or after January 1, 2025, electronically submit top-up tax returns (BIR82) through the portal and view and download top-up tax assessment notices online; paper filings will not be accepted. This function corresponds to the global minimum tax rules implemented in Hong Kong: a 15% global minimum tax is levied on multinational enterprise groups whose consolidated annual income reaches EUR 750 million or more in at least two of the four consecutive fiscal years preceding the current fiscal year.
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- Hong Kong Inland Revenue Department: Latest NewsFeaturedHong Kong Inland Revenue Department Launches New Pillar Two Portal Top-up Tax Filing Function on October 26, 2026
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.
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