Your figures
Estimate
| PTR late by | — |
|---|---|
| PTR band | — |
| PTR surcharges | — |
| BR late by | — |
| BR band | — |
| BR surcharge | — |
| Estimated total at renewal/payment | — |
How the estimate works
Profits tax: 5% surcharge on additional tax assessed because of lateness (s.51C), up to 10% where the undercharge exceeds 10%, 5% on tax unpaid by the appropriate date plus a further 5% past six months. Failing to file after a written demand or not filing at all engages the criminal route (fine up to HK$50,000 plus multiples of the tax). Business Registration: late payment draws the Schedule-2 sum under s.11 BRO (enter it from your demand note); carrying on business without a valid BR is an offence under s.15 (maximum HK$5,000 fine and up to 1 year imprisonment). 2026-27 reference figures: 1-year BR fee HK$2,200, levy HK$150.
Estimate only — verify against the current IRD schedule before acting. IRD business registration fees and levies.
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