First year after Hong Kong incorporation: When to file NAR1 and renew business registration

A local private company generally delivers its first annual return, Form NAR1, to the Companies Registry within 42 days after its first incorporation anniversary. Business registration renewal follows the certificate's validity period and the Inland Revenue Department's renewal demand note. Filing one does not complete the other.

Set the NAR1 deadline from incorporation

Use the date on the certificate of incorporation. The Companies Registry explains that a local private company does not deliver an annual return in its incorporation year. Subsequent returns are due within 42 days after each incorporation anniversary. Use the Registry's filing calculator for the exact deadline. A bank account opening date or first invoice date does not set that deadline.

Prepare the company's particulars as at the return date, including its registered office, directors, company secretary and shareholder details. Confirm who will prepare, sign and deliver the form. The Companies Registry lists a HK$105 registration fee for on-time delivery, with higher fees for late delivery. A company without trading activity should still check its filing obligations. Statutory dormant status has its own requirements.

Keep a separate business registration reminder

Find the expiry date on the current business registration certificate. IRD normally issues a renewal demand note around the middle of the month before the renewal certificate begins. If the notice has not arrived, check IRD's instructions and confirm where business registration correspondence is sent. Keep the renewed certificate and the NAR1 filing receipt separately.

If you use a service provider for the registered office or correspondence, agree who receives and forwards notices, what renewal work is included and who retains each receipt. See Hong Kong company registration for the incorporation service scope.

Checked on 6 November 2026 against the Companies Registry's local private company guidance and annual return FAQs, and the Inland Revenue Department's business registration renewal guidance.