492100Public bus services
公共巴士服務
Why 6 digits?
HSIC subclasses are 6 digits. The first four match the international ISIC class; Hong Kong adds a two-digit local suffix for finer detail, especially across its import and export trade, so a code steps from a 4-digit class straight to a 6-digit subclass. More on the HSIC structure.
This activity covers the operation of public bus services that provide scheduled transportation for passengers within urban and rural areas. It includes the management and maintenance of bus fleets, as well as the provision of related services such as ticketing and route planning.
This classification includes
- public bus services
Licences and approvals
What this activity needs to operate
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
Hire Car Permit / Passenger Service Licence
Transport Department
Under the Road Traffic Ordinance (Cap. 374), a private car may not be used to carry passengers for hire or reward unless a hire car permit is in force, with permits issued for hotel, tour and private (limousine) hire car services; applicants must show genuine demand and, for limousine permits, deploy vehicles with a taxable value over HK$300,000. Operators of non-franchised public bus services must instead hold a Passenger Service Licence with a Passenger Service Licence Certificate for each bus. Permits are non-transferable and lapse if vehicle ownership changes.
Passenger Service Licence applies to non-franchised bus operators
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowPublic bus services are inherently tied to Hong Kong as they operate within the city's infrastructure. Contracts are typically negotiated and executed locally, and services are provided directly to Hong Kong residents. This makes it difficult to qualify for offshore non-taxable treatment.
Business registration wording
Suggested business nature for this activity
English
PUBLIC BUS SERVICES (公共巴士服務)
28/60 characters
Chinese 中文
公共巴士服務
6/30 characters
Standard compliance
Compliance every Hong Kong company shares
Beyond anything specific to this activity, every Hong Kong company handles two-tiered profits tax, the annual return (Form NAR1) within 42 days of its incorporation anniversary, audited accounts, MPF enrolment for staff, and a company secretary. Emerhub runs all of it on your behalf.
See the full Hong Kong compliance calendarFrequently asked questions
What licenses do I need for bus services?
You need a public bus service license from the Transport Department to operate legally in Hong Kong.
Are there specific regulations for bus operations?
Yes, bus operations must comply with local transport regulations, safety standards, and environmental guidelines.
How is tax applied to bus service profits?
Profits from bus services are subject to Hong Kong profits tax as the activity is conducted within the territory.
Incorporate in Hong Kong
Starting a public bus services 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