274000Manufacture of electric and non-electrical lighting equipment
電力及非電力照明設備的製造
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.
52/60 charactersFits the certificate
10/30 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 of lighting equipment requires local resources and infrastructure, making it challenging to qualify for offshore treatment. Contracts are often negotiated and executed within the local market.
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
- Christmas tree lighting sets, manufacturing 聖誕樹燈飾設備的製造
- accessories for electric bulbs, manufacturing 電燈泡配件的製造
- accessories for torches, manufacturing 電筒配件的製造
- battery-operated hand lanterns, manufacturing 乾電池手提燈的製造
- ceiling lighting fixtures, manufacturing 天花板燈具的製造
- electric fireplace, manufacturing 電壁爐的製造
- electric insect lamps, manufacturing 電滅蟲燈的製造
- electric torches (flashlights), manufacturing 電筒的製造
- fluorescent tubes, manufacturing 熒光管的製造
- kerosene lanterns, manufacturing 火水燈的製造
- lamps for motor vehicles, manufacturing 汽車燈的製造
- lanterns (e.g. electric, gas, gasoline, kerosene), manufacturing 提燈(例如電、燃氣、汽油、煤油)的製造
- light for miner's helmet, manufacturing 礦工頭盔上照明燈的製造
- lighting equipment for transportation equipment (e.g. for motor vehicles, aircraft, boats), manufacturing 運輸設備的照明設備(例如汽車、航空器、船艇)的製造
- miniature lamp bulbs, manufacturing 小型燈泡的製造
- photoflash bulbs, manufacturing 閃光膽的製造
- pressure lanterns, manufacturing 汽燈的製造
- spotlights, manufacturing 聚光燈的製造
- street lighting fixtures (except traffic signals), manufacturing 街道照明裝置(交通信號除外)的製造
- table lamps, manufacturing 燈的製造
Classified elsewhere
These activities look similar but belong under different codes.
- ceiling fans or bath fans with integrated lighting fixtures, manufacturing 附有照明裝置的吊扇或浴室抽氣扇的製造
- electrical signalling equipment (e.g. traffic lights and pedestrian signalling equipment), manufacturing 電力訊號設備(例如交通燈及行人訊號)設備的製造
- glassware and glass parts for lighting fixtures, manufacturing 照明裝置中的玻璃飾品及玻璃部件的製造
Frequently asked questions
Do I need a license to manufacture lighting equipment?
Yes, you may need specific licenses depending on the type of lighting equipment you manufacture.
What are the tax implications for manufacturing in Hong Kong?
Manufacturing profits are subject to Hong Kong's corporate tax rates unless qualifying for offshore treatment.
Can I export my products directly from Hong Kong?
Yes, you can export products directly, but ensure compliance with local regulations and customs procedures.
Incorporate in Hong Kong
Starting a manufacture of electric and non-electrical lighting 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