Company formation in Hong Kong

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Import/export, sourcing, e-commerce and supply-chain management in Asia.
• —International consulting and technology supported by a demonstrable operating model.
• —Regional holding/operations after analysing profit source and substance.

• —A private company limited by shares, the standard separate legal entity.
• —A public company limited by shares for broader capital raising, with enhanced governance and reporting requirements.
• —A company limited by guarantee, a no-share-capital vehicle generally used by non-profits, membership and public-interest bodies.
• —A private or public unlimited company, a specialist form with unlimited member liability requiring separate legal and tax analysis.
• —A registered non-Hong Kong company/branch for a foreign company with a Hong Kong place of business; the head office retains liability.
• —A Limited Partnership Fund (LPF), a dedicated regime for private investment funds rather than a standard operating company.

• —At least one shareholder and one natural-person director; non-residence is not by itself prohibited.
• —A company secretary is mandatory: an individual ordinarily resident in Hong Kong or a corporate secretary with a Hong Kong office/place of business.
• —The sole director cannot also be the secretary. A Hong Kong registered office, not merely a PO box, is required.
• —The company maintains a Significant Controllers Register (SCR) and appoints a designated representative for authority access.

• —A passport or other acceptable ID for every founder, director and ultimate beneficial owner (UBO).
• —Proof of residential address, usually issued within the previous three months; the reviewing party sets the exact validity period.
• —A transparent ownership chart through to natural persons and, for a corporate founder, its registry documents and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Incorporation Form NNC1, articles of association and Business Registration Office notice IRBR1.
• —Registered-office/secretary agreements, director/shareholder consents, share allocation and company name.
• —SCR/UBO ownership chart, designated representative and certified corporate documents for an entity shareholder.

1. 01Review the form, activity/licensing, ownership, profit-source model and banking feasibility.
2. 02Arrange the registered office/secretary, clear the name and prepare NNC1/articles/IRBR1.
3. 03File through Companies Registry e-Services and obtain incorporation/business-registration certificates.
4. 04Create statutory registers/SCR, issue shares and set up accounting/audit/banking.

• —Hong Kong applies territorial profits tax: the source of profits is analysed, not merely the place of incorporation.
• —For corporations, the two-tier regime generally applies 8.25% to the first HKD 2 million of assessable profits and 16.5% above, subject to connected-entity restrictions.
• —An offshore-source claim requires facts and evidence and is not automatic; FSIE, transfer pricing and foreign taxes require separate review.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —A bank/EMI reviews certificates, NNC1/articles, SCR/UBO, secretary/address, source of funds, contracts, suppliers/customers and Asian nexus.
• —A shell-like structure without contracts, a website or transaction rationale often faces enhanced review or rejection; incorporation does not guarantee an account.

• —Annual Return NAR1, Business Registration renewal and updates to directors/secretary/office data.
• —Annual accounts, statutory audit and Profits Tax Return unless an applicable exception exists.
• —Maintenance of the SCR, registers, significant-controller review and corporate records in Hong Kong.

• —Territorial taxation does not mean zero tax: profit-source conclusions depend on actual functions, contracts and decisions.
• —Late annual returns/business registration and missing audits create penalties and banking issues.
• —Complex China/Asia trade chains, sanctions or high-risk goods require enhanced customs/AML review.

• —Suitability/profit-source intake and coordination of the registered office/company secretary.
• —Companies Registry filing, initial registers/SCR and a complete corporate pack.
• —Audit/tax/bank hand-off; offshore treatment and account approval are not guaranteed.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.