261900Manufacture of electronic parts and components n.e.c.
其他電子零件及組件的製造
IRD business nature helper
Business Registration wording for this activity
The business nature on your Business Registration Certificate is limited to 60 English characters printed over two 30-character lines, and 30 Chinese characters. Test your wording below.
53/60 charactersFits the certificate
12/30 characters
Certificate preview
Business Registration Certificate
商業登記證 (layout preview)
Nature of business 業務性質
The IRD prints the English business nature across two lines of 30 characters. Text that cannot break cleanly at a word boundary gets wrapped or truncated on the printed certificate.
Compliance and incorporation playbook
Licences and regulatory approvals
No sector-specific licence is mapped to this classification. Standard incorporation, business registration and the general compliance calendar below still apply, and premises-based or product-based permits can apply case by case. Emerhub confirms the exact licensing position during scoping.
Offshore profits claim feasibility
MediumManufacturing electronic parts and components typically requires physical presence in Hong Kong for production and quality control. Contracts are often negotiated locally, and the products may be sold to local customers, making it less likely to qualify for offshore treatment.
Profits Tax Return deadlines under the Block Extension Scheme
With Emerhub as your tax representative, the filing deadline for the Profits Tax Return (BIR51) extends far beyond the standard one month, depending on your accounting year-end. A 31 December year-end extends the filing to August of the following year.
| Year-end | IRD code | Without representative | With Emerhub as tax rep |
|---|---|---|---|
| 1 April to 30 November | N | Within 1 month of return issue | No block extension: early May of the following year |
| 1 December to 31 December | D | Within 1 month of return issue | Mid-August of the following year |
| 1 January to 31 March | M | Within 1 month of return issue | Mid-November of the same year |
Inland Revenue Department, Block Extension SchemeVerified 2026-07-14
Standing compliance calendar
These obligations apply to every Hong Kong company regardless of industry. Each fact links to its primary government source.
Two-tiered profits tax
Incorporated businesses pay 8.25% profits tax on the first HKD 2 million of assessable profits and 16.5% on the remainder. Only one entity within a group can elect the two-tiered rates.
Inland Revenue DepartmentVerified 2026-07-14
Annual Return (Form NAR1)
A private company delivers its Annual Return to the Companies Registry within 42 days of each anniversary of incorporation. Emerhub prepares and files the NAR1 as part of company secretary service, so the deadline never reaches your calendar.
Companies RegistryVerified 2026-07-14
Business Registration Certificate renewal
Every business carries a valid Business Registration Certificate from the Inland Revenue Department, renewed on a 1-year or 3-year cycle. Emerhub handles the renewal filing and keeps the certificate current.
Inland Revenue DepartmentVerified 2026-07-14
Significant Controllers Register
Every Hong Kong company keeps a Significant Controllers Register identifying persons with more than 25% ownership or control, available for law-enforcement inspection at its registered office. A designated representative must be appointed; Emerhub acts as designated representative for client companies.
Companies RegistryVerified 2026-07-14
Company secretary requirement
Every Hong Kong company appoints a company secretary resident in Hong Kong. A corporate secretary must hold a Trust or Company Service Provider (TCSP) licence. Emerhub is a licensed TCSP and acts as company secretary for client companies.
Companies RegistryVerified 2026-07-14
MPF enrolment for employees
Employers enrol every Hong Kong employee aged 18 to 64 employed for 60 days or more in an MPF scheme. Employer and employee each contribute 5% of relevant income, capped at HKD 1,500 per month each. Emerhub administers MPF enrolment and monthly contributions under its payroll service.
Mandatory Provident Fund Schemes AuthorityVerified 2026-07-14
Annual audit with SME reporting exemption
Every Hong Kong company files audited financial statements; there is no small-company audit exemption as in Singapore. Small private companies meeting any two of revenue at or below HKD 100 million, assets at or below HKD 100 million, or 100 or fewer employees qualify for the reporting exemption and prepare simplified accounts under the SME Financial Reporting Standard, which lowers audit preparation cost. Emerhub structures client accounts under the reporting exemption wherever the criteria are met.
Companies Ordinance (Cap. 622), s.359Verified 2026-07-14
This classification includes
- audio signal level indicator, manufacturing 音量訊號顯示器的製造
- choke, manufacturing 抗流器的製造
- circuit board for electronic watch, manufacturing 電子錶用電路版的製造
- coils for electronic products, manufacturing 電子產品用線圈的製造
- diodes, manufacturing 二極管的製造
- electronic capacitors and condensers (excluding power capacitors), manufacturing 電子電容器的製造(電力電容器除外)
- electronic innards for musical card, manufacturing 音樂卡電子零件的製造
- fuse for use of electronic products, manufacturing 電子產品用保險絲的製造
- mounted hybrid circuits, not for computer, manufacturing 非電腦用已組裝混合式電路的製造
- mounted integrated circuits, not for computer, manufacturing 非電腦用已組裝集成電路的製造
- mounted microelectronic circuits, not for computer, manufacturing 非電腦用已組裝微積電路的製造
- power supply, as integrated part of electronic products, manufacturing 電源供應(電子產品的整合部分)的製造
- transformers for electronic products (excluding power transformer), manufacturing 電子產品用變壓器的製造(電力變壓器除外)
- transistors, manufacturing 晶體管的製造
Classified elsewhere
These activities look similar but belong under different codes.
- coils for electronic watch, manufacturing 電子錶用線圈的製造
- coils for radio, manufacturing 收音機用線圈的製造
- electric power capacitors and transformers, manufacturing 電力電容器及變壓器的製造
- metal coils for electrical appliances and houseware, manufacturing 電器及家庭用具用金屬線圈的製造
Frequently asked questions
What licenses are needed for manufacturing?
You may need a business registration certificate and specific manufacturing licenses depending on the products.
Can I export all products manufactured?
Yes, products can be exported, but ensure compliance with local regulations and international standards.
What are the tax implications for manufacturing?
Profits from manufacturing are subject to Hong Kong profits tax unless qualifying for offshore treatment.
Incorporate in Hong Kong
Starting a manufacture of electronic parts and components n.e.c. business in Hong Kong?
Emerhub incorporates your company, registers the business nature above with the IRD, files every licence application, and runs your company secretary and compliance calendar. You provide the documents; Emerhub handles every government interaction.
Start incorporation with Emerhub