Filing-ready, prepared by people who already know your books
Tax preparation support
Finbryn prepares Hong Kong Profits Tax returns and provisional tax schedules from books kept audit-ready every month. Every Hong Kong company must have its accounts audited annually by a practising Hong Kong CPA, no small-company exemption applies, and the BIR51 that follows is signed by a director or the company secretary and lodged by the company or its tax representative.
Tax working papers
Illustrative client · August 2026
HKD
- Year-end books closed and reconciledDone
- Fixed asset and depreciation scheduleDone
- Book-to-tax adjustments listedDone
- Supporting schedules for the preparerIn progress
- Handed to the signer for review and filingNext
Illustrative. An example of the document, not a client's figures.
Preparation and audit-ready books, not the audit itself
Finbryn keeps your Hong Kong company's books reconciled to HKFRS and ready for the annual statutory audit. We do not carry out the statutory audit or lodge Profits Tax returns ourselves. A practising Hong Kong CPA audits the accounts, and the BIR51 that follows is signed by a director or the company secretary and lodged by the company or its tax representative.
Why the audit comes first
Under the Companies Ordinance (Cap. 622), every Hong Kong company must have its accounts audited annually by a practising Hong Kong CPA, regardless of turnover or profit, with dormant companies the only exception. The Profits Tax return (BIR51) must be filed together with those audited financial statements, carrying a wet ink signature or a signed copy. Our part is to hand the auditor a trial balance and supporting schedules that need no rework, so the audit runs to a predictable timeline instead of stalling on messy books.
What the return covers
Hong Kong runs a two tiered Profits Tax system. Corporations pay 8.25 per cent on the first HK$2 million of assessable profits and 16.5 per cent above that. Unincorporated businesses, such as sole proprietorships and partnerships, pay 7.5 per cent on the first HK$2 million and 15 per cent above it. Profits Tax is territorial: only profits arising in or derived from Hong Kong are taxed, offshore profits are not, and there is no capital gains tax. We track which of your income streams sit inside or outside that territorial line, so the return reflects the right base before it reaches your auditor.
Provisional tax and payment scheduling
The IRD also issues a provisional Profits Tax assessment each year, payable in two instalments: 75 per cent alongside the final tax for the prior year, and the remaining 25 per cent about three months later. We build that payment schedule into your cash flow forecast so neither instalment lands as a surprise.
Handoff to your Hong Kong CPA
Bookkeeping and return preparation follow senior principal review before they reach you. Your company appoints its own practising Hong Kong CPA as auditor, independently of us; that CPA audits the accounts, and the BIR51 is signed by a director or the company secretary and lodged by the company or its tax representative. Company secretarial, registered office and Companies Registry filings run through a TCSP licensee or a CPA-exempt practitioner you appoint, not through us.
Software we work in
We keep books in Xero, QuickBooks Online or Zoho Books, whichever your company already uses, and hand the auditor exports in whatever format their firm asks for.
All services
Tax preparation support: every service
- Estimated tax payment supportSupport for calculating and scheduling quarterly estimated tax payments so a large bill never arrives as a surprise at filing time.
- Tax planning supportYear-round planning support that looks ahead of filing season, modeling entity structure, timing and elections so decisions get made before a deadline forces them.
- Profits tax return preparation supportPreparation support for the profits tax return, built from audited accounts and reviewed by a practising Hong Kong CPA before filing.
Questions
Frequently asked questions: Tax preparation support
Does Hong Kong have a small-company audit exemption?
No. Every Hong Kong company must have its accounts audited annually by a practising Hong Kong CPA regardless of size or profit, with dormant companies the only exception.
Who actually signs and files my Profits Tax return?
A practising Hong Kong CPA audits your accounts. The BIR51 is signed by a director or the company secretary and lodged by the company or its tax representative, often the same CPA practice. We prepare the books and workpapers the audit runs from.
Is there VAT or GST to account for in Hong Kong?
No. Hong Kong has no VAT, GST or general sales tax. The recurring taxes are Profits Tax, Salaries Tax and Property Tax.
How does provisional Profits Tax payment work?
The IRD issues a provisional assessment payable in two instalments: 75 per cent with the prior year's final tax, and the remaining 25 per cent roughly three months later. We build both dates into your cash flow plan.
Can you act as my company secretary?
No. Company secretary, registered office and Companies Registry filings need a TCSP licence or a CPA exemption, so those sit with a TCSP licensee or CPA practice you appoint, not with us.
What does tax preparation support actually include?
Books kept audit-ready through the year, the profits tax computation and supporting schedules built from your audited accounts, and provisional tax workings, all handed to your practising Hong Kong CPA and the director or company secretary who signs and lodges BIR51.
What is not included in tax preparation support?
We do not sign the Profits Tax Return, represent you before the IRD, or replace your practising Hong Kong CPA's audit and sign-off; preparation support feeds their work rather than standing in for any of it.
How far ahead of the filing deadline should preparation work start?
As soon as your financial year closes and the audit is under way, since BIR51 cannot be lodged without audited accounts attached; starting preparation early is what keeps the filing from waiting on a rushed audit at the end.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.