550900Guesthouses, boarding houses and other short term accommodation activities
賓館、旅舍及其他短期住宿活動
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 encompasses the operation of guesthouses, boarding houses, and various forms of short-term accommodation. It includes establishments such as hostels, inns, holiday bungalows, and rooming houses that provide lodging for travelers and tourists.
This classification includes
- boarding houses
- children holiday homes
- guesthouses
- holiday bungalows
- hostels
- inns
- rooming houses
- youth hostels
Classified elsewhere
These activities look similar but belong under different codes.
- band room operation and rental (at hourly rate)
- indoor play area rental (at hourly rate)
- long-term furnished accommodation rental (at monthly rate)
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.
Hotel and Guesthouse Accommodation Licence (Hotel Licence / Guesthouse Licence)
Hotel and Guesthouse Accommodation Authority, administered by the Office of the Licensing Authority, Home Affairs Department (HADLA)
Under the Hotel and Guesthouse Accommodation Ordinance (Cap. 349), any premises providing sleeping accommodation at a fee for periods of less than 28 consecutive days must hold a hotel licence or guesthouse licence before operating. Licences are normally valid for up to 36 months, extendable to 84 months for purpose-built hotels or guesthouses with good compliance records.
- Processing time
- Office of the Licensing Authority performance pledges: result of initial document checking within 4 working days; site inspection and letter of upgrading requirements within 22 working days; notification of application result within 35 working days of receipt of the report of completion of required works
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowGuesthouses and similar accommodations are inherently tied to Hong Kong premises and customers. Services are typically performed on-site, and contracts are negotiated with local clients. This limits the feasibility of qualifying for offshore non-taxable treatment.
Business registration wording
Suggested business nature for this activity
English
GUESTHOUSES AND SHORT TERM ACCOMMODATION SERVICES
49/60 characters
Chinese 中文
賓館及短期住宿服務
9/30 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
Do I need a license to operate a guesthouse?
Yes, operating a guesthouse in Hong Kong requires a license from the relevant authorities.
What are the classification boundaries for guesthouses?
Guesthouses are classified under short-term accommodation activities and must meet specific criteria set by the licensing authority.
How is tax applied to income from guesthouses?
Income from guesthouses is subject to Hong Kong profits tax, as the activity is conducted within the territory.
Incorporate in Hong Kong
Starting a guesthouses, boarding houses and other short term accommodation activities 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