Hong Kong Company Annual Filing Fees 2026: Only HK$105 On Time — Five Late Fee Tiers, Deadlines and Filing Methods Explained
Private limited companies that deliver their annual filing (NAR1) on time pay a government fee of only HK$105, with a deadline 42 days after the anniversary of the company's incorporation. Late registration fees fall into five tiers based on the actual delivery date, ranging from HK$870 to HK$3,480, and the Registrar has no discretion to waive them. The 'annual filing fee' is not the same as the 'total annual renewal cost': the latter usually also includes Business Registration Certificate renewal fees and external company secretary service fees — the three charges must be calculated separately.
1. Annual Filing Form (NAR1) Government Fee: Five-Tier Schedule for Private Companies
Fees are calculated by the actual date of delivery (or re-delivery), not by the anniversary date. If your payment is returned for being insufficient and you resubmit, you may fall into a higher fee tier; for postal submissions, the postmark date counts as the delivery date.
| Delivery Timing | Registration Fee (HKD) |
|---|---|
| Within 42 days after the anniversary | HK$105 |
| More than 42 days up to 3 months | HK$870 |
| More than 3 months up to 6 months | HK$1,740 |
| More than 6 months up to 9 months | HK$2,610 |
| More than 9 months | HK$3,480 |
Fee levels are subject to the Companies Registry's current announcements; for the latest fee schedule, refer to the Companies Registry website.
2. Don't Copy the Wrong Table: Government Fees for Other Company Types
Different company types are subject to different filing forms and fee tiers — do not apply the private company fee schedule to other types.
Local Public Companies
On-time delivery is about HK$140, with the late-fee ladder reaching up to HK$4,800.
Registered Non-Hong Kong Companies (NN3)
On-time delivery is HK$180, with late fees ranging from HK$1,200 to HK$4,800.
Companies limited by guarantee mostly follow the same fee tiers as private companies, but the Companies Registry's latest announcements remain authoritative.
3. How the Deadline Is Calculated: Anniversary Date + 42 Days
Delivery must be made within 42 days from the most recent anniversary of the date the company was incorporated (or re-domiciled). You can file electronically via the Companies Registry's e-Services Portal, or deliver a printed form in person or by post.
Even if a company is dormant or has no operations, the annual filing must still be delivered on time, unless formal deregistration has been completed.
4. The Real Cost of 'Annual Renewal': Three Separate Charges
Many readers searching for 'annual filing fees' actually want to know the total cost of 'annual renewal'. The annual renewal involves the following three charges.
1. NAR1 Government Fee (HK$105)
This is the registration fee for the annual filing form listed above — on-time delivery costs only HK$105.
2. Business Registration Certificate (BR) Renewal
Renewal of the Business Registration Certificate is administered by the Inland Revenue Department, not a charge of the Companies Registry. Taking a one-year certificate as an example, the typical figures are a registration fee of about HK$2,200 plus a levy of about HK$150, totalling around HK$2,350 (from 1 April 2026; actual amounts are subject to the Inland Revenue Department's current fee schedule — see the relevant pages on the Inland Revenue Department website).
3. Company Secretary / Registered Address Service Fees (Market Rates)
These fees are not government charges and there is no standard pricing. 'Annual renewal packages' commonly seen in the market usually include company secretary services and a registered address, and can cost up to several thousand HK dollars — these are commercial quotes from external service providers, not government fees. For professional advice on company secretarial services and compliance, refer to the relevant information on chanchung.com.
4. NAR1 ≠ Profits Tax Return (BIR51) ≠ Audit
The annual filing, the Profits Tax return and the statutory audit are three separate compliance requirements, each with its own costs that do not include the others — do not confuse them.
5. Consequences of Late Filing: Higher Registration Fee and Potential Penalties
Beyond the higher-tier registration fee, under section 662 of the Companies Ordinance, a defaulting company may be fined up to about HK$50,000, plus an additional fine of about HK$1,000 for each day of default (actual penalties depend on individual cases and do not apply automatically). Prolonged non-compliance may affect the company's continued existence and the directors' reputation. For related FAQs, refer to the Companies Registry FAQ page. If you need help with the remedial procedures for a late filing, contact chanchung.com for professional advice.
6. File It Yourself or Use a Service Provider? Fee Comparison and Selection Tips
File It Yourself
Suitable for companies whose information has not changed and which can handle the filing on time — the cost is only the government fees (HK$105 plus the BR renewal fee).
When to Consider an External Company Secretary
If you have no time to track deadlines, if company details have changed and need updating, or if you are worried about falling into the late-fee ladder, you may consider the agency services of company secretaries available in the market.
Three Questions to Ask a Market Service Provider
- Does the quote clearly separate government fees from service fees?
- Does it include Business Registration Certificate renewal reminders?
- How are late-filing remediation services charged?
To learn about compliance arrangements for companies expanding overseas, contact us via chanchung.com for information and consultancy.
Frequently Asked Questions
1. What is the government fee for the annual filing NAR1?
For private companies, on-time delivery is HK$105; late filings are charged on a five-tier basis, from HK$870 to HK$3,480.
2. How is the deadline calculated?
The deadline is within 42 days after the anniversary of the company's incorporation.
3. Will a late filing lead to immediate striking off?
No, not immediately. Late filing first incurs a higher registration fee and may also attract fines under section 662 of the Companies Ordinance; only prolonged non-compliance carries a striking-off risk, depending on individual cases.
4. Is 'annual renewal' just paying HK$105?
No. The annual renewal usually also includes Business Registration Certificate renewal (an Inland Revenue Department charge) and market-rate company secretary fees; the three charges are independent of each other.
5. Does a company with no business or a dormant company still need to file?
Yes, unless formal deregistration has been completed.
6. Are the annual filing, tax filing and audit the same thing?
No. The annual filing form (NAR1), the Profits Tax return (BIR51) and the statutory audit are three separate compliance requirements, and their costs do not include each other.