Company Incorporation Guide

Hong Kong company registration for foreign owners

Applicable country/region: HK - Hong Kong SAR

Published: September 19, 2026Updated: September 24, 2026

Written by our advisory team
Hong Kong SAR rules and requirements
Checked against official sources

Guide overview

One filing to the Registry and the choices behind it

Hong Kong company registration sets up a private company limited by shares through one application to the Companies Registry (CR). That application also counts as its business registration with the tax authority. If it is approved, the Certificate of Incorporation and the Business Registration Certificate (BRC) are issued together. The company name comes first: no name is approved in advance, and one the same as a name already on the Registrar's index is rejected. A founder abroad then decides which vehicle fits, or whether to register an existing foreign company instead. After that come the identity checks behind the file, the two local requirements the law fixes, what profits tax reaches and the duties the certificates start.

COMPANY TYPES

Choosing a vehicle when Hong Kong has no LLC

Hong Kong has no LLC; under the Companies Ordinance (Cap. 622), the private company limited by shares is the limited company that does that job. Section 11 of the Ordinance makes it a closely held business structure. Private companies restrict share transfers in their articles, cap members at 50, not counting employees, and leave public share offers to public companies. Limited liability means a member risks only any amount still unpaid on the shares held. A group with a company abroad can register that company instead. Once it sets up a place of business here, it must apply within one month to register as a registered non-Hong Kong company, so no new company in Hong Kong is formed.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Hong Kong SAR Limited Basic Information

Ownership:

Consolidated Ownership

Limited Liability:

Positive

Publicly Participates In Capital Market:

Negative

Hong Kong SAR Limited Shareholder / Director / Secretary Requirements

Requirements For Shareholders:

At least one

Requirements For Directors:

At least one

Legal Representative Not Mandatory:

Positive

Local Directors Not Mandatory:

Positive

Local Secretaries Not Mandatory:

Negative

Hong Kong SAR Limited Registered Capital Requirement

Minimum Registered Capital Requirement:

1. No minimum capital, and shares have no par value (Cap. 622 s.135);
2. The Companies Ordinance sets no required number of shares; issuing 10,000 shares is only common practice;
3. A transfer of shares attracts stamp duty of 0.1% of the consideration or value on each of the buyer's and the seller's contract notes (0.2% in total), with no threshold.

Capital Injection Not Required:

Positive

REQUIRED DOCUMENTS

The identity documents and the licence behind them

The Registry's own list of documents is Form NNC1, the articles of association and Form IRBR1, with no passport copy or proof of address. The fuller file comes from licensing. A business offering company incorporation, registered office or secretary services in Hong Kong usually needs a Trust or Company Service Provider (TCSP) licence under the Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615). A licensed provider checks who owns and controls the company and, where the risk calls for it, where the money comes from. Where a shareholder is a company, the questions reach its beneficial owners. Signing Form NNC1 online needs an Individual User account on the e-Services Portal, and a passport copy uploaded for it must be certified.

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Natural Person Shareholders & Directors's Required Documents

Proof of Address:

Water, electricity, and gas bills or bank statements scans. The documents should clearly show the shareholder/director's name + address + a date that is not more than 1 month old.

Process: Not ApplicableFormat: Scan Copy

Legal Entity Shareholders's Required Documents

Hong Kong company registration requirements: secretary and office

The residence test falls on the company secretary alone, whom every company must appoint. Under s.474, an individual secretary must ordinarily reside in Hong Kong; a corporate one needs its registered office or a place of business there. Directors face none, though a sole director cannot also be the secretary, nor can a corporate secretary whose sole director is that person. The registered office must be a Hong Kong address that can receive all communications and notices, including those from the Hong Kong government, never a post office box or care-of address. A move goes on Form NR1 within 15 days. Both take effect on incorporation, supplied by the founders' own Hong Kong resources or a licensed provider.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:

CNY 7,250

Requirements

Registered Address: You need to have a Hong Kong SAR address.

To register a Hong Kong Special Administrative Region (HKSAR) company, it is necessary to have a Hong Kong SAR address. If there is no HKSAR address, you can choose the address hosting service provided by TKEG Expat™ (DE). This service already includes one year of HKSAR address hosting.

Included: Yes ×1.00

Company Secretary: Must have a Hong Kong-based company secretary (Cap. 622 s.474).

Hong Kong companies must have a company secretary: an individual secretary must ordinarily reside in Hong Kong, and a corporate secretary must have its registered office or a place of business in Hong Kong. If there is no company secretary meeting this requirement, the "Nominee Secretary Service" provided by the TKEG Expat™ (DE) could be utilized. This service includes one year of company secretary service.

Included: Yes ×1.00

Estimated Cost

Estimated Cost:

CNY 7,250

Check Eligibility And Calculate Price

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TAX

How profits tax treats a newly registered company

Profits tax reaches only profits arising in or derived from Hong Kong, and registration neither creates nor removes that charge. The Inland Revenue Department (IRD) looks at what earned the profits and where. For trading, that is generally where the purchase and sale contracts are effected; those made from Hong Kong by phone or online count as local. With the principal place of business in Hong Kong and no business presence overseas, the IRD says profits are likely to be chargeable. The IRD generally issues the first Profits Tax Return some 18 months after incorporation. A chargeable company that has not received a return must notify the IRD in writing within four months after its basis period ends.

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

PwC World Tax Summary OECD Statistics

Corporate Income Tax (CIT)

General CIT Rate:

Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.

CIT Return Due Date:

The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline under the Inland Revenue Department's block extension scheme for companies with a tax representative, usually in mid-August of the year the forms are released (for accounting date code "D", 17 August 2026 for the 2025/26 returns), and in certain circumstances (e.g., electronic filing), extensions may be granted.

CIT Payment Due Date:

For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.

CIT Estimated Payment Due Date:

For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/2.475-4.95

Value-Added Tax (VAT)

Learn More Value-Added Tax (VAT)

Conclusion

What starts once the certificates issue

The company exists from the incorporation date on its certificate and appears on the Companies Register. A new company keeps a Significant Controllers Register with a designated representative, even with no significant controller to list. It must notify the IRD's Business Registration Office (BRO) in writing within one month of starting business. Its annual return (Form NAR1) is due within 42 days after each anniversary of incorporation, and the Registrar cannot extend it. Neither certificate is a licence: a regulated business in Hong Kong needs its own permit. The next step is the corporate bank account, a separate approval on the bank's own review of the owners, the account's purpose and its expected activity. No Registry filing speeds that up.

Hong Kong SAR

Jurisdiction Overview

About Hong Kong SAR

Hong Kong SAR is one of the world's freest economies, offering low tax rates, no VAT, and a common law legal system. A premier gateway to mainland China and a leading financial and trade hub in Asia-Pacific.

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