Hong Kong Company Formation &
Hong Kong Company Registration

Ongoing Regulatory Obligations

After your Hong Kong company is incorporated, you will have ongoing regulatory obligations.  The followings are major ongoing obligations required by law for a limited company in Hong Kong. They only serve as a guideline and the list below is not a conclusive list.

Annual Return of Your Hong Kong Company

Annual return is required to be filed to the Hong Kong Companies Registry within 42 days after the date of anniversary of incorporation, and then each year thereafter. Government filing fee is HK$105.

Hong Kong Business Registration Certificate

Business registration fee has to be paid to the Hong Kong Inland Revenue Department within 30 days after the date of anniversary of incorporation, and then each year thereafter. Government fee is HK$2,600.

Profit Tax Return

Generally, a newly incorporated business will receive its first Profit Tax Return about 18 months after the date of incorporation. Then, the annual exercise to issue Profit Tax Returns in bulk takes place on the first working day of April each year. It is the practice of the Hong Kong Inland Revenue Department not to call for the annual submission of Profit Tax Return in instances where trade or business carried on does not give rise to assessable profits or where it has not commenced or has ceased and not recommenced. However, upon receipt of a Profit Tax Return which may be issued from time to time in the course of reviewing their future tax potential, the requirement to lodge the return form must still be complied with.

Profit Tax Return should be filed within one month from the date of issue.

Employer's Return

Employer's return is the filing of payroll information to the Hong Kong Inland Revenue Department for the reconciliation of the salaries tax return filed by each employee. If an employer's return is sent to you, you are required to file it before 30 April of every year.

Please contact us for more information.