HK · N 22°19′ · E 114°10′

Hong Kong

An international financial centre with a common-law system, free flow of capital, and territorial taxation. It is one of the most widely used vehicles for Chinese outbound business, cross-border trade, and holding structures.

HK

The first stop connecting Mainland China and the world.

Private company limited by shares

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01Key facts · 关键信息

Key points on one page.

Tax
Two-tiered profits tax: 8.25% on the first HK$2 million of assessable profits and 16.5% thereafter; profits are generally taxed by source, but specified foreign-sourced passive income received in Hong Kong by an MNE entity may be taxable under the FSIE regime.
Shareholders and directors
Min. 1 shareholder and 1 director (at least one natural person); can be the same person
Share capital
No minimum share capital; no capital verification or paid-in capital requirement.
Local requirements
A Hong Kong registered office and a company secretary who is an individual ordinarily resident in Hong Kong or a body corporate with its registered or principal office in Hong Kong are required.
Annual maintenance
Annual return, business registration renewal; annual audit and profits tax filing
Incorporation timeline
Approx. 3–5 business days
Public disclosure
Director and shareholder data searchable at the Companies Registry

Facts last checked · 2026-10-26

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (8)›
  1. 01Companies Registry — Local limited company incorporation FAQ
  2. 02Companies Registry — Compliance FAQ
  3. 03Companies Registry — Significant Controllers Register FAQ
  4. 04Inland Revenue Department — Profits tax
  5. 05Inland Revenue Department — Foreign-sourced Income Exemption
  6. 06Inland Revenue Department — Business Registration Certificate for 3 years
  7. 07Inland Revenue Department — Chinese Mainland tax arrangement
  8. 08Hong Kong Monetary Authority — Free flow of capital and no foreign exchange controls

02 · Advantages

Why Hong Kong

  • 01High international standing; widely accepted by banks and counterparties
  • 02Free capital movement; no FX controls
  • 03Territorial taxation; qualifying offshore profits may be claimed as exempt.
  • 04Comprehensive Double Taxation Arrangement with Mainland China.
  • 05Chinese and English names can be registered; usable for PRC FDI
Best forCross-border trade and FX settlementMainland China FIE vehicleRed-chip mid-tierCross-border ecommerce vehicle

03 · Requirements

Formation requirements

  • Company name: Chinese, English, or both; ends with “有限公司 / Limited”
  • Shareholders: 1–50, individual or corporate, any nationality
  • Directors: at least 1 natural person aged 18+
  • Company secretary: an individual ordinarily resident in Hong Kong or a body corporate with its registered or principal office in Hong Kong is required.
  • Registered office: physical address in Hong Kong (no P.O. box)

04 · Compliance

Annual compliance

  • File annual return within 42 days after each anniversary
  • Renew business registration annually (or triennially)
  • File profits tax return with audited financial statements
  • Maintain Significant Controllers Register (SCR)

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

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