Guide to begin a Business in Hong Kong (2026):

This is the simplest form of business ownership. A sole proprietorship is owned and managed by one person, who keeps all the profits but also bears all the risks.

A partnership is formed when two or more people run a business together and share the profits and liabilities.

Starting a limited company (also known as a private limited company or "Ltd") is the most popular and recommended structure for entrepreneurs in Hong Kong. It is a separate legal entity, which means the company is responsible for its own debts and obligations.

A branch office is an extension of a foreign company that operates in Hong Kong. It is not a separate legal entity, meaning the parent company remains fully liable for its debts and obligations.

A representative office allows a foreign company to establish a presence in Hong Kong for non-commercial activities such as marketing, research, or liaison. It cannot engage in profit-making or sign contracts.

The Companies Registry has specific rules that every business must follow when selecting a company name:

Before you proceed with registration, you need to confirm that your desired company name is available. You can perform a name search through the Hong Kong Companies Registry's Cyber Search Centre or the Company Search Mobile Service.

This step helps prevent delays and rejections during the incorporation process.

To incorporate a private limited company in Hong Kong, you will need to prepare and submit the following documents:

This form contains essential company information, such as the company name, registered address, details of the directors, shareholders, and company secretary, as well as the company's share capital.

This is a legal document that outlines the company's internal rules, such as the rights of shareholders, the appointment of directors, and procedures for meetings and decision-making. You can use the standard Articles of Association template provided by the Companies Registry or create a customised version.

Every Hong Kong company must have a local registered office address where official correspondence and legal notices can be sent. This must be a physical address, not a P.O. Box.

Hong Kong law requires every company to appoint a company secretary who is a Hong Kong resident or a company with a registered office in Hong Kong. The secretary ensures that the company complies with local regulations and maintains statutory records.

You must declare the amount of share capital and the number of shares to be issued to each shareholder. There is no minimum capital requirement, but most companies start with HKD 1 to HKD 10,000 in share capital.

Depending on your company type and business activities, you may also need:

There are two main ways to register a company in Hong Kong:

This is the most efficient and popular method. You can complete the entire incorporation process through the e-Registry portal of the Companies Registry or through a licensed service provider like LingJian.

If you prefer, you can also register your company by submitting paper documents directly to the Companies Registry office.

When registering a company in Hong Kong, you will need to pay the following fees:

Once your company is successfully registered, you will receive two key documents:

The Business Registration Certificate is an official document that displays key details about your company, including:

If you registered your company through the Companies Registry's online system or through LingJian, the Business Registration Certificate will be issued automatically along with your Certificate of Incorporation.

For paper submissions, the Companies Registry forwards your application details to the Inland Revenue Department, which then issues your BRC.

You can choose between:

Your Business Registration Certificate must be renewed annually (or every three years, depending on the certificate you selected). The IRD usually sends a renewal notice one month before expiry. Late renewals may result in penalties, so it is important to keep track of your renewal dates.

Opening a corporate bank account is essential for separating your personal and business finances. Most banks in Hong Kong require the following documents:

If you plan to hire employees in Hong Kong, you must register with the Mandatory Provident Fund (MPF) scheme within 60 days of employing staff. The MPF is Hong Kong's compulsory pension system, requiring both employer and employee contributions.

Every Hong Kong company must file an Annual Return (Form NAR1) with the Companies Registry within 42 days of the company's incorporation anniversary date.

The Business Registration Certificate (BRC) must be renewed every year (or every three years if you selected a 3-year certificate).

The Inland Revenue Department (IRD) usually sends a renewal notice before expiry, but it is still the company's responsibility to ensure timely renewal to avoid fines or cancellation.

All Hong Kong companies are required to maintain accurate and up-to-date accounting records that reflect the company's financial position and transactions.

These records must be kept for at least seven years and be available for inspection when requested by the IRD or auditors.

Examples of records include:

A Hong Kong limited company must prepare audited financial statements every financial year, regardless of size. These reports must be prepared by a Hong Kong Certified Public Accountant (CPA) and submitted along with the company's Profits Tax Return to the IRD.

Audited reports confirm the accuracy of your accounts and ensure transparency in your business operations.

Each year, the IRD issues a Profits Tax Return (PTR) form to companies, typically in April.

Private companies must, in respect of each financial year, hold an Annual General Meeting (AGM) within 9 months after the end of the accounting reference period (6 months for other companies).

A company can be exempt if everything required is done by written resolution, if it is a single-member company, or if members unanimously resolve to dispense with AGMs (Companies Ordinance ss.610, 612, 613).

Every company must maintain a set of statutory registers, including: