The Inland Revenue Department has published updated guidelines on the Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups, dated 17 October 2025. This includes additional illustrative examples on mandatory electronic filing (e-filing) of profits tax returns. This is relevant to Hong Kong's minimum tax rules because mandatory e-filing has been introduced for years of assessment beginning on or after 1 April 2025 (i.e., year of assessment 2025/26 onwards) …