772100Renting and leasing of recreational and sports goods
康樂及運動用品租賃
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 renting and leasing of various recreational and sports goods to individuals or groups. It includes the hire of items such as bicycles, pleasure boats, skis, and beach equipment like chairs and umbrellas, enabling customers to engage in leisure and sporting activities.
This classification includes
- hire of saddle horse
- renting of beach chairs and umbrellas on the beach
- renting of bicycles
- renting of pleasure boats, canoes and sailboats for recreational purposes
- renting of skis
- renting of other sports equipment
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)
- indoor reading area rental (at hourly rate)
- renting of leisure and pleasure equipment as an integral part of recreational facilities
- renting of video tapes and discs
- rental of other personal and household goods n.e.c.
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
LowThis activity is inherently tied to Hong Kong premises and customers. The services are typically performed within Hong Kong, and contracts are often negotiated locally. Therefore, it is unlikely to qualify for offshore non-taxable treatment.
Business registration wording
Suggested business nature for this activity
English
RENTING AND LEASING OF RECREATIONAL AND SPORTS GOODS
52/60 characters
Chinese 中文
康樂及運動用品租賃
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 rent sports equipment?
Yes, you may need a specific license depending on the type of equipment and location of operation.
What are the tax implications for this business?
Profits from this activity are subject to Hong Kong profits tax as it is conducted within the territory.
Can I operate this business from a different location?
While you can operate from different locations, the activity must still comply with local regulations and licensing requirements.
Incorporate in Hong Kong
Starting a renting and leasing of recreational and sports goods 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