When did Federal Decree-Law No. 20 of 2025 take effect?

15 October 2025 per Gibson Dunn and Norton Rose Fulbright. Clyde & Co states 15 November 2025. Several provisions are phased over 12-24 months.

Company Registration in Companies Registry of HKSAR Government

Government Fee

from 2 210 AED

Processing time

from 10 business days

View on map

Hong Kong

Hong Kong is a Special Administrative Region of China with its own legal, financial, and tax systems based on English common law, which differ significantly from the laws of mainland China. The region ranks among the world’s top three financial centers and serves as a key gateway to the markets of mainland China, Southeast Asia, and Western countries. It is a prestigious, tax-efficient jurisdiction that attracts international trading companies, holding structures, investment firms, fintech startups, IT businesses, and consulting companies. In Hong Kong, company registration is handled by the Companies Registry, which is responsible for maintaining the register and issuing incorporation documents. Under the Closer Economic Partnership Arrangement (CEPA), companies registered in Hong Kong can conduct international business freely and gain simplified access to the mainland China market without the need to establish a separate legal entity. Hong Kong’s leading business sectors: Holding and investment activities Trade and logistics Professional services and consulting Information technology Media, advertising, and marketing Hong Kong’s unique legal status, flexible tax system, and strategic location ensure a strong international business reputation and support the sustainable growth of companies across Asian and global markets.

What you get:

Global Recognition
Access to Local and Global Markets
Strategic Location
Remote Company Registration
Full Profit Control
Wide Range of Business Activities
Combining Business Activities
Legal System Based on English Common Law
Financial Sector Regulation
Infrastructure

About Companies Registry, Government of the Hong Kong Special Administrative Region

Hong Kong is a Special Administrative Region of China with its own legal, financial, and tax systems based on English common law, which differ significantly from the laws of mainland China. The region ranks among the world’s top three financial centers and serves as a key gateway to the markets of mainland China, Southeast Asia, and Western countries. It is a prestigious, tax-efficient jurisdiction that attracts international trading companies, holding structures, investment firms, fintech startups, IT businesses, and consulting companies.

In Hong Kong, company registration is handled by the Companies Registry, which is responsible for maintaining the register and issuing incorporation documents. Under the Closer Economic Partnership Arrangement (CEPA), companies registered in Hong Kong can conduct international business freely and gain simplified access to the mainland China market without the need to establish a separate legal entity.

Hong Kong’s leading business sectors:

Holding and investment activities
Trade and logistics
Professional services and consulting
Information technology
Media, advertising, and marketing

Hong Kong’s unique legal status, flexible tax system, and strategic location ensure a strong international business reputation and support the sustainable growth of companies across Asian and global markets.

Recently searched

Non-licensable activities
Companies Registry, Government of the Hong Kong Special Administrative Region
Services:
- Registering Company
Cost18 350 AED
Duration10 bus. days
Go to service
Development of other softwares and programming activities
Companies Registry, Government of the Hong Kong Special Administrative Region
Services:
- Registering Company
Cost18 350 AED
Duration10 bus. days
Go to service
Non-licensable activities
Companies Registry, Government of the Hong Kong Special Administrative Region
Services:
- Registering Company
Cost18 350 AED
Duration10 bus. days
Go to service

Suitable Targets

Local Business

Company registration for conducting business that requires a local presence in the UAE.

International Business

Company registration for conducting business both within specific jurisdictions and outside the UAE, including international wholesale trade and the provision of services at a global level.

Regional Representation

Establishing permanent establishments or subsidiaries to promote interests and coordinate operations in the Middle Eastern market.

Corporate Governance Center

Establishing a management company to coordinate and efficiently oversee the operations of branches and subsidiaries worldwide from a centralized hub in the UAE.

Investment Projects

Company registration for implementing and managing investment projects and startup accelerators in the UAE using own funds or attracted investments.

International Assets

Establishing a holding company in the UAE to own, manage, and oversee assets worldwide.

Resident Visa

Company registration for obtaining a UAE residency visa with the right to permanent residence, opening a bank account in UAE banks, and acquiring tax residency.

Popular Business Fields

Information Technology & Communication
01
Logistics & Transportation
02
Education & Training
03
Professional services
04
Household & Consumer Goods
05
Finance, Banking & Insurance
06

Requirements for Legal Entities Names

May contain the name of a shareholder
Must not violate the country laws or contain words that are obscene, indecent or generally offensive
Must not contain the names of Allah, Buddha or God, or any other religious terminology
Must not infringe any third party's intellectual property rights
Must not be identical or similar to local/global brands or registered trademarks
Must not contain geographical names, such as the names of emirates, cities, countries and other landmarks

Authorized capital requirements

The minimum share capital required for Hong Kong company is HKD 10,000. Its contribution is optional.

Tax Regime and Profit Management

Value Added Tax (VAT)

Hong Kong does not apply a value-added tax (VAT / GST).

There is no traditional VAT system in place within the jurisdiction: most goods and services, including imports and exports, are not subject to VAT. This rule applies to both local and foreign companies registered in Hong Kong.

All companies incorporated in Hong Kong are exempt from collecting or paying VAT, except in cases where they conduct business in other countries where VAT is applicable. In such cases, the company must comply with the tax regulations of the relevant jurisdiction.

Corporate Tax

Hong Kong follows a territorial taxation principle, meaning that only profits arising from or derived in Hong Kong are subject to corporate income tax. Profits earned outside of Hong Kong are exempt from taxation — even if they are later remitted to Hong Kong.

Corporate Profits Tax Rates:

8.25% — on the first HKD 2,000,000 of assessable profits (for private companies)
16.5% — on the portion of profits exceeding HKD 2,000,000

For non-resident companies conducting business outside of Hong Kong, the tax rate may be 0%, provided they can prove that the income has no Hong Kong source. The Inland Revenue Department (IRD) determines this based on an analysis of the company’s operations and value creation chain.

Entities exempt from corporate tax:

Non-profit and charitable organizations registered with the IRD
Companies that do not carry out business in Hong Kong and earn no income from within its territory
Certain pension and educational funds, if they meet specific eligibility criteria

Excise Tax

Hong Kong imposes an Excise Duty, which applies exclusively to specific categories of goods. The primary purpose of this tax is to regulate the circulation of potentially harmful or controlled products.

Excise Duty is levied on the import, manufacture, and storage of the following goods:

Tobacco products;
Alcoholic beverages with an alcohol content exceeding 30%;
Methanol;
Hydrocarbon oil (including petrol and aviation fuel).

Excise duty rates vary depending on the type and quantity of the product and are set in accordance with local legislation:

Tobacco — taxed by weight and quantity (including cigarettes, cigars, and loose tobacco);
High-strength alcohol — taxed per litre of pure alcohol (HKD/litre);
Fuel and methanol — taxed per litre or tonne according to established rates.

Alcoholic beverages with an alcohol content below 30% (such as wine, beer, and liqueurs) have been exempt from excise duty since 2008.

Companies dealing with dutiable commodities must register with the Hong Kong Customs and Excise Department, maintain proper records, obtain relevant licenses, and submit regular reports.

Customs Duties

Hong Kong is a free port where no customs duties are levied on most imported and exported goods. This policy applies to a wide range of products, including raw materials, equipment, finished goods, and food, making Hong Kong one of the most liberal trade regimes in the world.

The only exceptions are a few categories of dutiable commodities, which are subject to Excise Duty:

Tobacco products;
Alcoholic beverages with an alcohol content exceeding 30%;
Methanol;
Hydrocarbon oil (including petrol and aviation fuel).

Import, export, and transit of all other goods through Hong Kong are exempt from duties, quotas, or other trade restrictions. This greatly simplifies international logistics and reduces the cost of moving goods through the region.

Goods are not subject to customs declaration for duty purposes, except in the case of dutiable items. However, companies importing specific categories of goods (e.g., pharmaceuticals, chemicals, or products of animal origin) must comply with licensing requirements and sanitary regulations.

Personal Income Tax

Salaries Tax in Hong Kong is levied only on income derived from employment physically performed within Hong Kong. The tax system is based on the territorial source principle: if the work is carried out outside Hong Kong, the related income is not subject to taxation — even if the funds are transferred to a Hong Kong bank account.

Taxable income includes:

Salaries and wages
Bonuses and commissions
Other forms of employment-related compensation

The following types of income are not subject to tax:

Dividends
Interest
Capital gains
Inheritance and gifts

The tax is calculated on a progressive scale ranging from 2% to 17%, with a maximum effective rate of 15% after the application of standard deductions.