275000Manufacture of domestic electric appliances
家用電器的製造
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.
43/60 charactersFits the certificate
7/30 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
LowThe manufacture of domestic electric appliances is inherently tied to Hong Kong premises and local regulations. Most contracts are negotiated and executed within Hong Kong, making it difficult to qualify for offshore tax 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
- ceiling fans or bath fans, manufacturing 吊扇或浴室抽氣扇的製造
- coffee makers, manufacturing 咖啡機的製造
- cookers and hotplates, manufacturing 烹調爐具及平頭爐的製造
- dishwashers, manufacturing 洗碗碟機的製造
- domestic air-conditioners manufacturing 家庭用空調機的製造
- domestic fans, manufacturing 家用風扇的製造
- domestic refrigerators, manufacturing 家用雪櫃的製造
- electric blankets, manufacturing 電暖毯的製造
- electric heater for aquarium, manufacturing 水族箱電暖管的製造
- electric irons, manufacturing 電熨斗的製造
- electric space heaters, manufacturing 電暖爐的製造
- electric water heaters, manufacturing 電熱水器的製造
- electrical floor polishers, manufacturing 電動打蠟機的製造
- gas stoves, manufacturing 氣體爐的製造
- grinders, blenders and juice squeezers, manufacturing 研磨機、攪拌機及榨汁機的製造
- household ovens, manufacturing 家用焗爐的製造
- kerosene stoves, manufacturing 火水爐的製造
- microwave ovens, manufacturing 微波爐的製造
- parts for domestic electrical appliances, manufacturing 家庭電器用品零件的製造
- pressure stoves, manufacturing 氣壓爐的製造
- toasters, manufacturing 多士爐的製造
- vacuum cleaner, manufacturing 吸塵機的製造
- washing and drying machines, manufacturing 洗衣及乾衣機的製造
- domestic electrical appliances n.e.c., manufacturing 其他家庭電器用品的製造
- electric shavers, electric toothbrushes and other electric personal care device, manufacturing 電動剃鬚刀、電動牙刷及其他電動個人護理器具的製造
Classified elsewhere
These activities look similar but belong under different codes.
- commercial type cooking equipment, manufacturing 商用烹調設備的製造
- commercial type laundry equipment, manufacturing 商用洗熨設備的製造
- commercial ventilation and exhaust fans, manufacturing 商用通風設備及抽氣扇的製造
- dry cleaning and pressing equipment, manufacturing 乾洗及整熨設備的製造
- household-type sewing machines, manufacturing 家用縫紉機的製造
- industrial refrigerators and freezers, manufacturing 工業用冰箱及冷凍機的製造
Frequently asked questions
Do I need a license to manufacture appliances?
Yes, you need to comply with local regulations and obtain necessary permits for manufacturing electric appliances.
What are the tax implications for my business?
Manufacturing in Hong Kong is subject to local tax laws. Profits generated from local sales will be taxed accordingly.
Can I export my products without restrictions?
Yes, you can export manufactured products, but ensure compliance with export regulations and standards.
Incorporate in Hong Kong
Starting a manufacture of domestic electric appliances 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