759000Other miscellaneous professional, scientific and technical activities n.e.c.
其他雜項專業、科學及技術活動
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.
51/60 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
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
MediumMany activities in this category may require local presence or interaction with Hong Kong clients. Services like appraisal and consulting often involve contracts negotiated within Hong Kong, which limits offshore treatment eligibility.
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
- agronomy consulting 農藝顧問
- business brokerage activities (arranging for the purchase and sale of businesses) 商業買賣經紀活動(安排買賣商業機構)
- patent brokerage activities (arranging for the purchase and sale of patents) 專利權買賣經紀活動(安排買賣專利權)
- valuation and authentication services for artworks, independent of art gallery 不從屬於藝廊的藝術品估值及鑒定服務
- weather forecasting activities 天氣預測活動
- appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.) 非地產及保險方面的估價活動(古董、珠寶首飾等)
- miscellaneous technical activities n.e.c. 其他雜項技術活動
Classified elsewhere
These activities look similar but belong under different codes.
- agents for artists, athletes, models and other public figures 藝人、運動員、模特兒及其他公眾人物代理
- authors of scientific and technical books 科技書籍作家
- environmental consultants 環境顧問
- independent journalists 獨立新聞工作者兼撰稿人
- printing agents 印務代理
- quantity surveyors 工料測量師
Frequently asked questions
Do I need a license for consulting?
Consulting services generally do not require a specific license in Hong Kong, but check for any industry-specific regulations.
How is tax applied to my profits?
Profits from services performed in Hong Kong are subject to local tax. Offshore profits may qualify for non-taxable treatment if conditions are met.
What are the operational requirements?
You need to maintain proper records and comply with local regulations. Consider hiring local professionals for compliance.
Incorporate in Hong Kong
Starting a other miscellaneous professional, scientific and technical activities n.e.c. 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