A non-resident entrepreneur can form a Hong Kong private company limited by shares. This 2026 guide explains the main requirements, Luminos packages and ongoing responsibilities before you get started.
What you need
At least one member, an individual director, a Hong Kong registered office and a local company secretary are required. The director need not live in Hong Kong; a sole director cannot also be the secretary. There is no statutory minimum paid-up capital. Filing includes NNC1, articles of association and IRBR1. [1]
Our Luminos packages
Hong Kong company formation — USD 1,490
A one-time payment to incorporate your company and support your first steps.
- Company registration.
- Certificate of Incorporation and Articles of Association.
- Registered address for one year.
- Business account application support.
- Client portal and access to documents.
- Dedicated WhatsApp support.
Renewal and annual support — USD 990 per year
- Annual return filing.
- Business registration renewal.
- Registered address renewal.
- Document updates.
- Progress tracking in your client portal.
- Dedicated WhatsApp support.
Accounting, audit, specific licences and tax advice are scoped and quoted according to your needs. Banking fees depend on the institution you choose.
Explore Luminos packages · Discuss my project
Does offshore mean zero tax?
The source of trading profits depends on the operations that produce them and where those operations take place. Foreign customers alone do not establish offshore treatment. Keep evidence supporting the actual transactions and their location. [2]
Eligible corporations pay 8.25% on the first HKD 2 million of assessable profits and 16.5% above that under the two-tier regime. Only one connected entity can benefit within a group of connected entities. [3] [4]
FSIE rules separately address specified foreign interest, dividends, disposal gains and intellectual-property income received in Hong Kong by an entity in a multinational group. Exemption conditions depend on the income and circumstances. [5]
Ongoing responsibilities
An active private company normally files NAR1 within 42 days after its incorporation anniversary. Business registration renewal, accounts, audit and tax returns are separate tasks. Simplified reporting is not an audit exemption; legally dormant companies follow specific rules. [6] [7]
Your project timeline
We confirm timing after reviewing your documents. Company formation does not guarantee bank approval or a particular account-opening date.
Official sources
- Companies Registry — Incorporation
- IRD — Territorial source principle
- IRD — Profits Tax
- IRD — Two-tiered profits tax rates
- IRD — Foreign-sourced income exemption
- Companies Registry — Annual returns
- Companies Registry — Accounts and audit
General guidance checked on this date. Tax treatment depends on the facts and jurisdictions involved.