681200Real estate leasing
地產租賃
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 involves the leasing of real estate properties, which can include residential buildings, commercial spaces, and industrial properties. It encompasses various forms of leasing arrangements, such as long-term rentals for flats, boarding houses, and godowns.
This classification includes
- boarding houses, letting on long term basis
- bunk bed leasing
- commercial building leasing
- flat leasing
- godown estate leasing
- leasing of industrial property (such as industrial building)
- real estate leasing
- residential building letting
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)
Licences and approvals
What this activity needs to operate
No sector-specific licence applies to this activity. It can be set up as a standard Hong Kong company without extra regulatory approvals. Premises-based or product-based permits can still apply case by case; Emerhub confirms the exact position during scoping.
Offshore profits claim feasibility
LowReal estate leasing activities are inherently tied to Hong Kong premises and customers. Contracts are typically negotiated and concluded within Hong Kong, making it difficult for profits to qualify for offshore treatment.
Business registration wording
Suggested business nature for this activity
English
REAL ESTATE LEASING SERVICES INCLUDING RESIDENTIAL AND
54/60 characters
Chinese 中文
地產租賃服務
6/30 characters
Industry statistics
How large is this sector in Hong Kong?
Official figures are compiled at industry level. These are for Real estate activities (L), the industry this classification belongs to.
11,500
Establishments (2023)
124,500
Persons engaged (2023)
C&SD Annual Survey of Economic Activities 2023Verified 2026-07-14
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 are required?
You may need a property management license depending on the nature of your leasing activities.
How is tax applied to rental income?
Rental income is subject to profits tax in Hong Kong, with allowable deductions for expenses.
Can I lease properties to foreign clients?
Yes, you can lease properties to foreign clients, but the activities must comply with local regulations.
Incorporate in Hong Kong
Starting a real estate leasing 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