561901Other eating places with seats
其他自設座位的餐食場所
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
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
General Restaurant Licence
Food and Environmental Hygiene Department (FEHD)
Required for any premises selling meals or unbottled non-alcoholic drinks for consumption on the premises, with no restriction on cooking methods or food types. Issued under the Food Business Regulation (Cap. 132X). Applicants may obtain a provisional licence while working toward the full licence.
- Processing time
- FEHD performance targets: Application Vetting Panel meeting within 20 working days of acceptance of the application; letter of requirements issued and final verification inspection within 8 working days of notification of compliance; provisional licence issued over the counter within 1 working day when all essential requirements are met
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowThis activity is inherently tied to Hong Kong premises and customers. Most contracts are negotiated and concluded within the local market, making it difficult to qualify for offshore 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
- bean milk and bean curd jelly shops 豆漿及豆腐花店
- desserts houses 甜品店
- dim sum (cooked) stalls 點心(已煮熟)檔
- food shops with very little or no waiter service 提供極少量或沒有提供侍應服務的食物店
- ice cream houses 雪糕屋
- organs of cattle (cooked) stalls 牛什(已煮熟)檔
Classified elsewhere
These activities look similar but belong under different codes.
- restaurants in the form of a tea cafe except with all the above characteristics except only specialising on a small range of styles of cuisine (e.g. noodle and congee restaurants) 以茶餐廳形式經營但只專於一小系列菜式的餐廳(如粥麵專門店)
Frequently asked questions
What licenses do I need?
You may need a food business license and a restaurant license from the Food and Environmental Hygiene Department.
Can I serve alcohol?
Yes, you need a separate liquor license to serve alcohol in your establishment.
What are the tax implications?
Profits from this activity are subject to Hong Kong profits tax, as it is conducted within the territory.
Incorporate in Hong Kong
Starting a other eating places with seats 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