The two-year waiver of annual return fees (except for late delivery) will be ended on 30 September 2022. Any annual return filing on or after 1 October 2022 is subject to pay the fee pursuant to The Companies (Fees) (Amendment) Regulation 2020 which is HKD105 for on time delivery.

To enjoy the fees waiver of the eligible companies whose made up date of annual return falls on or before 30 September 2022, they must deliver their annual return before the waiver period. Otherwise, the companies still require paying the fees for annual returns filing for the year of 2022.

The fees payable after the end of wavier period are set out at below.

Type of Companies	Existing fee (before 30 September 2022)	Starting on 1 October 2022
Private company	waived	HK$105
Public company	waived	HK$140
Guarantee company	waived	HK$105
Non-Hong Kong company	waived	HK$180

See also：
Hong Kong Plans to Waive Annual Return Registration Fee for Two Years