771000Renting and leasing machinery and equipment
機械設備租賃
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.
46/60 charactersFits the certificate
6/30 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
MediumWhile some rental activities can be conducted offshore, many contracts are negotiated and concluded in Hong Kong. Additionally, the nature of the equipment rental often requires local presence and customer interaction, making it less feasible 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
- renting of agricultural machinery without operator 不配備操作員的農業機械租賃服務
- renting of business machine 商業機器租賃服務
- renting of cinematographic equipment 影片放映設備出租
- renting of coin-operated amusement machine 投幣式遊戲機的租賃服務
- renting of computer 電腦租賃服務
- renting of construction machinery without operator 不配備操作員的建築用機械租賃服務
- renting of manufacturing machinery 製造業機械租賃服務
- renting of office duplicating machine 辦公室用複印機租賃服務
- renting of office furniture 辦公室傢具租賃服務
- renting of oil well drilling machinery 油田鑽探機械租賃服務
- renting of professional photographic equipment 專業攝影設備租賃服務
Classified elsewhere
These activities look similar but belong under different codes.
- container leasing 貨櫃租賃
- financial leasing 融資租賃
- provision of agricultural machinery with operators and crew 提供附操作員的農業機械
- renting of air transport equipment with operator 出租配備操作員的航空運輸設備
- renting of bicycles 自行車的租賃
- renting of pleasure boats, canoes and sailboats for recreational purposes 作康樂用途的遊艇、獨木舟及帆船的租賃
- renting of water transport equipment with operator 出租配備操作員的水上運輸設備
- renting or leasing of passenger vehicles with driver 配備司機的載客車輛出租服務
- renting or leasing of trucks or tractors with driver 配備司機的貨車或拖頭出租服務
- vehicle or truck rental, without driver 不配備司機的車輛或貨車出租服務
Frequently asked questions
Do I need a license to rent machinery?
Yes, you may need specific licenses depending on the type of machinery being rented. Check local regulations.
How is tax applied to rental income?
Rental income is subject to profits tax in Hong Kong. Ensure proper accounting for tax obligations.
Can I operate this business from outside Hong Kong?
Operating from outside Hong Kong is possible, but local contracts and customer interactions may require a presence in Hong Kong.
Incorporate in Hong Kong
Starting a renting and leasing machinery and equipment 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