Denpyo Blog
In-depth guides on Hong Kong Profits Tax filing, BR Number compliance, 7-year digital record keeping and MPF contributions — written for freelancers and small business owners.
Latest Articles

Personal Assessment in Hong Kong 2026: Can It Lower Your Tax Bill?
Personal Assessment lets Hong Kong sole proprietors combine income and claim personal allowances against business profits. This guide explains who benefits, how to elect on your BIR60, and a worked example for the 2025/26 year of assessment.

Hong Kong Provisional Tax Explained: A Complete Guide for Freelancers and SMEs 2026
Hong Kong's provisional tax system means you pay this year's confirmed tax and next year's estimated tax simultaneously. Learn how it works, how it's calculated, and how to apply for holdover if your income drops.

eTAX Hong Kong Guide: How to File Your Profits Tax Return Online in 2026
Step-by-step guide to registering for and using the IRD eTAX Portal to file your profits tax return in Hong Kong. Includes registration, BIR60 filing, digital signatures, and tips for freelancers and SMEs.

BIR60 Tax Return Filing Guide: Complete Step-by-Step for Hong Kong 2026
Master filing your BIR60 tax return in Hong Kong with our complete guide to the eTAX portal, deadlines, and required documents for sole proprietors and freelancers.

10 Common Tax Mistakes Hong Kong Freelancers Make in 2026 (And How to Avoid Them)
From missing BIR60 deadlines to under-claiming allowable deductions, these are the costliest tax mistakes Hong Kong freelancers and SME owners make — and practical fixes for each.
![Freelancer vs Limited Company in Hong Kong: Should You Incorporate? [2026 Guide]](https://api.denpyo.com/storage/v1/object/public/blog-images/covers/1778512239534-hk-cover.jpg)
Freelancer vs Limited Company in Hong Kong: Should You Incorporate? [2026 Guide]
Deciding whether to operate as a sole proprietor or incorporate as a private limited company in Hong Kong is one of the most consequential choices for freelancers and SME owners. This guide compares tax rates, liability, costs, and practical thresholds to help you decide.

Digital Nomads in Hong Kong: Tax Obligations and Visa Options (2026)
A 2026 guide to Hong Kong's territorial tax system, Top Talent Pass (TTPS), QMAS, and the 7-year record-keeping rule for digital nomads and freelancers.

Depreciation Allowances in Hong Kong: Claiming Laptops, Cameras & Equipment (2026 Guide)
Freelancers and SME owners in Hong Kong can recover the cost of capital purchases — laptops, cameras, desks, vehicles — through depreciation allowances. Here is how Initial and Annual Allowances work, which rates apply in 2025/26, and what you must keep on file to claim.

Assessable Profits in Hong Kong: A Freelancer's Guide to Calculating Taxable Income (2026)
Learn exactly how Hong Kong's Inland Revenue Department calculates assessable profits for freelancers and small businesses. Walk through deductions, capital allowances, the two-tiered rate, and a fully worked example for the 2025/26 year of assessment.