NAR1 – Filing of Annual Return
Hong Kong law requires local incorporated companies to file their annual return with the Companies Registry.
Incorporating a company in Hong Kong is just the beginning. To maintain your entity’s legal standing, you must adhere to the annual filing requirements set by the Companies Registry. The most critical of these is the Annual Return, known as Form NAR1.
What is Form NAR1?
According to the Companies Ordinance, every company incorporated in Hong Kong must file an Annual Return (Form NAR1).
Unlike a tax return, the NAR1 is a recapitulation of your company’s particulars. It does not report on your business profits or financial turnover. Instead, it confirms key structural details to ensure the public record is up to date.
Key Information Included in Form NAR1:
- Company Particulars: Registered office address.
- Personnel: Current details of Directors and the Company Secretary.
- Share Capital: Updated information on shareholders and share distribution.
- Signatories: Must be signed by a designated Director or the Company Secretary.
Filing Deadlines & Return Dates
The deadline for filing depends on your company type. Failing to meet these windows results in immediate escalating fines.
Local Private Limited Companies
- Deadline: Within 42 days after the anniversary of the company’s incorporation date.
- Frequency: Every calendar year.
Companies Limited by Guarantee
- Deadline: Deliver an annual return, in respect of every financial year, to the Registrar of Companies for registration within 42 days after the company’s return date.
- Note: For the first return, this is usually tied to the completion of the first audit report (within 18 months of incorporation), but must be filed annually thereafter.
Late Filing Fees (Statutory Penalties 2026)
Hong Kong authorities do not grant extensions for the NAR1. If you miss the 42-day window, the registration fee increases significantly:
| Delay Period | Registration Fee (HKD) |
|---|---|
| Within 42 days | $105 |
| 42 days to 3 months | $870 |
| 3 months to 6 months | $1,740 |
| 6 months to 9 months | $2,610 |
| More than 9 months | $3,480 |
Additional Prosecution Risks
Under Section 662 of the Companies Ordinance, failure to comply is a criminal offense. The company and its responsible officers (directors) are liable for:
- Maximum Fines: Up to HK$50,000 per breach.
- Daily Default Fines: A recurring fine of HK$1,000 per day for continuing offenses.
How can Startupr help you?
As your professional Company Secretary, Startupr takes the burden of compliance off your shoulders. We monitor your anniversary dates and handle the submission process to ensure you never face late penalties.
Why Choose Startupr for NAR1 Filing?
- Automated Tracking: Our system alerts you well in advance of your deadline.
- Expert Review: We ensure all company particulars are accurate before submission.
- Integrated Services: We offer NAR1 filing as part of our comprehensive secretary package.
Exclusive Offer: For existing Startupr clients, our professional handling of the Annual Return (NAR1) filing is included in our service ecosystem, ensuring a seamless renewal process every year.
Maintain Your Hong Kong Business Standing
Staying compliant is the foundation of a successful international business. Let the experts at Startupr manage your statutory filings while you focus on growth.
Last update: April 2026
