eTAX Hong Kong Guide: How to File Your Profits Tax Return Online in 2026

Disclaimer: This article provides general information about Hong Kong tax obligations. It is not professional tax, legal, or financial advice. For your specific situation, please consult a qualified tax advisor or certified public accountant. Disclosure: This article is published on the Denpyo blog. Denpyo provides receipt management and expense tracking services.

Introduction: Why eTAX Matters for Hong Kong Freelancers and Business Owners

If you're a freelancer or small business owner in Hong Kong, filing your profits tax return is one of the most important—and potentially tedious—annual tasks. For decades, this meant printing forms, handwriting details, and sending physical documents to the Inland Revenue Department (IRD). Today, the eTAX portal has transformed this process into a digital-first experience.

The eTAX Hong Kong guide walks you through every step: from registration to submitting your profits tax return online. Whether you're filing your first return or your tenth, this guide will help you navigate the system efficiently and avoid common pitfalls.

Why switch to eTAX? You get faster processing times, instant confirmation of receipt, the ability to e-sign your return, and access to your tax position in real-time. For many, eTAX is no longer optional—it's the most practical way to file.

What Is the eTAX Portal?

The eTAX portal is the IRD's online filing platform. It allows individuals and business owners to:

• Register for an eTAX account using your HKID or business registration number

• View your assessed income and allowances

• File your profits tax return (BIR60) electronically

• Apply for tax relief and deductions

• Track your tax position and receive instant filing confirmation

• Download historical tax assessments

• E-sign your return using an advanced digital signature

The system is secure, encrypted, and maintained by the IRD to ensure your financial data remains confidential.

Step 1: Register for Your eTAX Account

Before you can file online, you need an eTAX account. Here's how to register:

For Individuals (Self-Employed Freelancers)

1. Visit the eTAX portal: Go to etax.ird.gov.hk

1. Click "New User Registration"

1. Enter your HKID number and select your ID type (HKID, Passport, etc.)

1. Provide your personal details: Full name, date of birth, contact email, phone number

1. Create a password: Use a strong password (at least 8 characters, mixed case, numbers, symbols)

1. Set security questions: Choose questions only you can answer (for account recovery)

1. Verify your email: The IRD sends a confirmation link—click it within 24 hours

1. Activate your account: Log in to complete activation

For Business Owners (Company Registration)

1. Register using your Business Registration Number (BRN) instead of HKID

1. Provide your company name, registered address, and principal contact person

1. Link your corporate email

1. Wait for IRD verification: This typically takes 3–5 working days

1. Once verified, you can authorize multiple users (e.g., accountant, company secretary) to access the account

Tip: Bookmark the eTAX portal and save your login details securely (use a password manager). You'll return to it annually.

Step 2: Understanding the BIR60 Form

The BIR60 is the standard profits tax return form for individuals in Hong Kong. Before filing online, familiarize yourself with its key sections:

• Personal/Business details: Name, HKID, income source, accounting period

• Income from trade or profession: Total gross income and expenses

• Deductible expenses: Business rent, utilities, stationery, professional fees, depreciation

• Tax relief: Personal allowance, spouse allowance, dependent allowance, donations, long service payment

• Total assessable income: Your net profit after deductions and reliefs

• Tax payable: Calculated at the standard rate (currently 15% for individuals)

For a detailed breakdown, see the IRD's BIR60 Form Guide.

Step 3: Filing Your BIR60 via eTAX

Once logged in, follow this process:

Navigate to Your Return

1. Click "File a Return" on the dashboard

1. Select the tax year (e.g., 2025–26 for the current year)

1. Choose "Profits Tax Return (BIR60)"

1. The system displays your current assessed income (if any)

Complete Each Section

1. Business details: Confirm your business name and trading address

1. Gross income: Enter total revenue for the accounting period

1. Deductible expenses: Itemize each category (rent, utilities, office supplies, professional services, etc.)

1. Capital allowances: Claim depreciation on equipment if applicable

1. Tax reliefs: Apply for any eligible reliefs (spouse, dependent, donations)

1. Review the calculation: The portal auto-calculates your tax liability

Digital Signature and Submission

1. Review your entire return for accuracy

1. Click "E-sign" to digitally sign the return

1. Choose your signature method: USB token, electronic ID (eID), or OTP via SMS

1. Complete the signature process (varies by method—follow the on-screen prompts)

1. Submit your return

1. Download the confirmation receipt immediately

1. Save this receipt for your records

Important: The e-signature legally binds your return. Ensure all details are correct before signing.

Key eTAX Features for Expense Tracking and Tax Planning

View Your Tax Position

The eTAX portal shows your current assessed income, provisional tax, and estimated tax payable before you file. This lets you plan your tax strategy early and understand your liability throughout the year.

Deduction Tracking

The portal provides guidance on which expenses are deductible. Common deductible categories for freelancers and SMEs include:

• Office rent and utilities

• Professional fees (accounting, legal, consulting)

• Business supplies and stationery

• Travel and accommodation (business-related)

• Equipment and depreciation

• Insurance premiums

To maximize your deductions, keep detailed records of all business expenses throughout the year. Tools like Denpyo can auto-extract deductible details from receipt photos, making it easier to organize and categorize your spending at tax time.

Digital Signatures and Security

eTAX supports multiple signature methods to suit your preference:

• USB Token: A physical device you plug into your computer (most secure, no recurring fees)

• eID (Electronic ID): Digital identity on your phone (convenient, requires registration with the HKID office)

• OTP (One-Time Password): SMS-based verification (quickest, best for first-time filers)

Choose the method that works best for your workflow.

Common eTAX Issues and How to Fix Them

"Login Failed" or "Account Not Activated"

Cause: Email verification wasn't completed or account is locked after too many failed login attempts. Solution: Check your email for the activation link. If you don't see it, request a resend. If locked, wait 30 minutes or contact the IRD helpline.

"Digital Signature Error" or "Signature Failed"

Cause: USB token not detected, browser cache issue, or eID card reader malfunction. Solution: Restart your browser, clear cache, or try a different signature method (e.g., OTP instead of token). Ensure your USB token drivers are up to date.

"Mismatch Between Submitted Return and Assessed Income"

Cause: You've claimed deductions that the IRD challenges or disputed information from previous years. Solution: Keep detailed receipts and invoices. If the IRD queries your return, respond promptly with evidence. Consider consulting a tax advisor if the discrepancy is significant.

"Missing or Incomplete Expense Records"

Cause: You don't have organized receipts when filing time arrives. Solution: Start collecting receipts immediately. Photograph them, store them digitally, and use receipt management software (like Denpyo) to organize by date and category. The Denpyo Expense Checker tool can help you verify which expenses are deductible before filing.

Pro Tips for Smooth eTAX Filing

• File early: Don't wait until the last day. Early filers often encounter fewer system issues and have time to resolve problems.

• Organize expenses by category: Group receipts by type (rent, supplies, travel, etc.) before filing. This makes data entry faster and reduces errors.

• Keep a copy of your return: Download and save the PDF confirmation and your filed return for your records.

• Update your email and phone: Keep your contact details current so the IRD can reach you if they have questions.

• Plan for tax relief early: If you're married or have dependents, apply for these reliefs before filing to reduce your tax liability.

• Use the IRD's resources: The Profits Tax Guide and eTAX help pages answer most common questions.

Next Steps: Beyond eTAX Filing

After you've filed, your work isn't done. Consider these follow-up actions:

• Monitor your tax assessment: The IRD issues a Notice of Assessment within 4 weeks. Review it carefully for errors.

• Plan for next year: Use insights from this year's return to optimize deductions and manage your tax position.

• Set aside funds for tax payment: If you owe tax, mark the payment deadline in your calendar.

• Review and improve expense tracking: If you struggled to find receipts or categorize expenses, invest in better systems for the next year.

Conclusion: eTAX Makes Filing Simpler

The eTAX portal has modernized Hong Kong's tax filing process. What once required a trip to the IRD office with stacks of paper now happens in minutes from your computer. By following this guide, you'll register, file, and submit your BIR60 confidently and on time.

Remember: The key to smooth filing is year-round organization. Keep your receipts, categorize your expenses, and use tools like Denpyo to stay on top of your financial records. When tax season arrives, you'll be ready.

Questions? Visit the IRD website or call their hotline for personalized guidance. And if you're looking to streamline your expense tracking year-round, explore the Denpyo Tax Savings Estimator to see how much you might save with better deduction management.