Hong Kong services
Corporate services for Hong Kong companies.
Formation, company secretary, accounting, audit liaison and profits tax — delivered by VIVOS Corporate Services (HK) Ltd. and priced as a fixed setup fee plus a fixed annual fee.
What VIVOS Hong Kong does
VIVOS Corporate Services (HK) Ltd., Business Registration No. 80545137, forms and maintains Hong Kong private companies limited by shares from its office in Cheung Sha Wan. Hong Kong allows 100% foreign ownership and needs no resident director, but every company must have a Hong Kong-resident company secretary. Incorporation typically takes 3–5 business days.
VIVOS Hong Kong then acts as named company secretary, keeps audit-ready books, coordinates the annual audit with a CPA, handles profits tax and supports General Employment Policy and dependant visas.
Doing business in Hong Kong in 2026: the key numbers
In 2026 a Hong Kong company pays profits tax of 8.25% on its first HK$2 million of assessable profits and 16.5% above, pays no VAT or GST, and can be incorporated online for HK$1,545 with certificates normally issued within an hour. It must keep a Hong Kong company secretary, file an annual return and, unless dormant, have its accounts audited every year.
| Topic | 2026 position | Where to read more |
|---|---|---|
| Profits tax | 8.25% on the first HK$2m of assessable profits and 16.5% above for corporations (7.5% and 15% for unincorporated businesses); 2025/26 final tax reduced by 100%, up to HK$3,000 | Accounting and tax |
| VAT, GST and sales tax | None | Accounting and tax |
| Incorporation | HK$1,545 electronic or HK$1,720 hard copy; certificates normally within 1 hour online or 4 working days on paper | Company incorporation |
| Business Registration | HK$2,200 fee + HK$150 levy = HK$2,350 for 1 year, or HK$6,170 for 3 years (1 April 2026 to 31 March 2027) | Company incorporation |
| Company secretary | Required: an individual ordinarily resident in Hong Kong, or a body corporate with its registered office or a place of business in Hong Kong; a sole director cannot also be secretary | Company secretarial |
| Directors | At least one director who is a natural person; the residence rule applies to the secretary, not to directors | Company incorporation |
| Audit | Every company except a dormant one, by a practising CPA | Accounting and tax |
| Annual return | Form NAR1 within 42 days after each incorporation anniversary; HK$105 on time, HK$870 to HK$3,480 late | Company secretarial |
| MPF | 5% from the employer and 5% from the employee on monthly relevant income of HK$7,100 to HK$30,000, capped at HK$1,500 each | Accounting and tax |
| Work visa (GEP) | HK$600 application fee + HK$1,300 issuance fee; normally 4 weeks to process; initial stay of up to 36 months | Work visas and immigration |
| Tax treaties | Comprehensive double taxation agreements concluded with 60 jurisdictions, some not yet in force | Accounting and tax |
| Dividends and capital gains | No capital gains tax, no dividend tax and no withholding tax on dividends or interest; foreign dividends and gains of multinational group members can be taxed under FSIE unless an exception applies | Accounting and tax |
Frequently asked questions
Does a Hong Kong company need a local director?
No. Hong Kong allows 100% foreign ownership and does not require a resident director, so a company can be owned and directed from overseas. It must, however, have a Hong Kong-resident company secretary. VIVOS Corporate Services (HK) Ltd. can act as named company secretary, keeping the statutory registers and NAR1 filings current.
How long does it take to set up a Hong Kong company?
Incorporating a Hong Kong private company typically takes 3–5 business days once documents are complete. Filing the incorporation form with the Companies Registry counts as a business registration application at the same time, and the Certificate of Incorporation and Business Registration Certificate are issued together.
Does every Hong Kong company need an audit?
Yes, unless the company is dormant. Every active Hong Kong company, including small and newly formed ones, must have its financial statements audited each year, so its books must be kept to a standard an auditor can work with. VIVOS Hong Kong keeps audit-ready books, coordinates with the company’s CPA and handles the profits tax filing.
What is the profits tax rate in Hong Kong?
Hong Kong profits tax is two-tiered: 8.25% on the first HK$2m of profits and 16.5% on profits above that. Hong Kong has no GST, so there is no consumption tax registration to manage. VIVOS Hong Kong handles profits tax alongside bookkeeping and audit coordination for the companies it acts for.
How much are the yearly government fees to keep a Hong Kong company?
HK$2,455 at 2026/27 rates for a company that files on time: HK$2,350 for a 1-year Business Registration Certificate and HK$105 for the annual return. Audit, accounting and company secretary fees are extra. A late annual return raises the HK$105 to between HK$870 and HK$3,480.
What does a Hong Kong company have to do every year?
Renew its Business Registration, file Form NAR1 within 42 days after its incorporation anniversary and keep its statutory registers, including the Significant Controllers Register, up to date. It must also have its accounts audited unless dormant, and file its profits tax return when the IRD issues one. It holds an AGM within 9 months after its year-end unless the AGM is dispensed with or replaced by written resolution.
What must an employer do when hiring its first employee in Hong Kong?
Take out employees’ compensation insurance, enrol the employee in an MPF scheme within the first 60 days if aged 18 to 64, and notify the IRD on Form IR56E within 3 months of the start date. A foreign hire also needs a visa that permits work, such as a GEP employment visa.
Which countries have a tax treaty with Hong Kong?
Hong Kong has concluded comprehensive double taxation agreements with 60 jurisdictions, including the Chinese Mainland, Japan, Malaysia, the United Arab Emirates and the United Kingdom; some are not yet in force. Singapore and the United States are not on the IRD’s list of comprehensive agreements.
Sources
Figures on this page were checked against these official sources on 6 October 2026. Rates, fees and deadlines change, so confirm the current position with the authority before acting.
- Inland Revenue Department, Profits Tax
- Inland Revenue Department, 2026-27 Budget: Tax Measures (FAQ)
- Hong Kong Talent Engage (HKSAR Government), Low-tax Advantage
- Companies Registry, FAQ: Incorporation of Local Limited Companies
- Inland Revenue Department, Business Registration Fee and Levy Table
- Companies Registry, FAQ: Documents relating to Directors / Company Secretary
- Companies Registry, FAQ: Companies Ordinance, Accounts and Audit
- Companies Registry, Annual Return: Local Private Company
- Mandatory Provident Fund Schemes Authority, Mandatory Contributions: Employees
- Immigration Department, Employment as Professionals (General Employment Policy)
- Immigration Department, New Fee Structure for Visa Applications under Specified Schemes
- Inland Revenue Department, Comprehensive Double Taxation Agreements concluded
- Inland Revenue Department, Employer’s Return
- Labour Department, Employers Must Take out Employees’ Compensation Insurance
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