262000Manufacture of computers and peripheral equipment
電腦及其周邊設備的製造
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.
49/60 charactersFits the certificate
11/30 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
LowManufacturing activities are typically tied to physical premises in Hong Kong. The production process and distribution often involve local customers and suppliers, making it difficult to qualify for offshore treatment. Contracts are usually negotiated and executed within the region.
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
- all types of mice, joysticks and trackball accessories, manufacturing 所有滑鼠、控制桿及軌跡球裝置配件的製造
- computer monitors, manufacturing 電腦熒幕的製造
- computer printers, manufacturing 電腦打印機的製造
- computer projectors, manufacturing 電腦投影機的製造
- computer servers, manufacturing 電腦伺服器的製造
- computer terminals, manufacturing 電腦終端機的製造
- desktop computers, manufacturing 桌上電腦的製造
- hand-held computers, manufacturing 掌上電腦的製造
- keyboards, manufacturing 鍵盤的製造
- laptop computers, manufacturing 便攜式電腦的製造
- main frame computers, manufacturing 大型電腦的製造
- optical disc drives, manufacturing 光碟驅動器的製造
- scanners (including bar code scanners), manufacturing 掃描器(包括條碼掃描器)的製造
- smart card readers, manufacturing 智能卡閱讀器的製造
- magnetic disk drives, flash drives and other storage devices, manufacturing 磁碟驅動器、閃存驅動器及其他存取裝置的製造
Classified elsewhere
These activities look similar but belong under different codes.
- electronic components for computer and telecommunications equipment, manufacturing 電腦及電訊設備用電子零件的製造
- interface cards (e.g. sound, video, controllers, network, modems), manufacturing 介面卡(例如聲音、影像、控制器、網路、數據機)的製造
- internal or external computer modems, manufacturing 內置或外置電腦數據機的製造
- magnetic tape for computer, manufacturing 電腦用磁帶的製造
- video game consoles, manufacturing 視頻遊戲機的製造
Frequently asked questions
Do I need a specific license to manufacture computers?
Yes, you may need to obtain relevant licenses depending on the type of equipment and compliance with local regulations.
What are the tax implications for manufacturing in Hong Kong?
Manufacturing profits are subject to Hong Kong profits tax unless qualifying for offshore treatment, which is rare for this activity.
Can I operate a manufacturing business from a virtual office?
No, a physical location is required for manufacturing activities to comply with local regulations.
Incorporate in Hong Kong
Starting a manufacture of computers and peripheral equipment 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