773000Leasing of intellectual property and similar non-financial intangible assets (except copyrighted works)
知識產權及相類非金融無形資產的租賃(版權產品除外)
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.
43/60 charactersFits the certificate
9/30 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
MediumProfits from leasing intellectual property can qualify for offshore treatment if the contracts are negotiated and concluded outside of Hong Kong. However, if the services are tied to local customers or require local licenses, the feasibility decreases.
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
- leasing of non-financial intangible assets (except copyrighted works, such as books or software) 非金融無形資產的租賃(如書籍或軟件等含有版權的物品除外)
- receiving royalties or licensing fee for the use of brand names 收取權利費或許可費以允許使用品牌名稱
- receiving royalties or licensing fee for the use of franchise agreements 收取權利費或許可費以允許履行特許經營協議
- receiving royalties or licensing fee for the use of mineral exploration rights 收取權利費或許可費以允許使用礦物開採權
- receiving royalties or licensing fee for the use of patented entities 收取權利費或許可費以允許使用專利實體
- receiving royalties or licensing fee for the use of trademarks 收取權利費或許可費以允許使用商標
- receiving royalties or licensing fee for the use of other non-financial intangible assets 收取權利費或許可費以允許使用其他非金融性無形資產
Classified elsewhere
These activities look similar but belong under different codes.
- acquisition of publishing and distribution rights 出版權及發行權的收購
- leasing of tangible goods 有形物品的租賃
- producing, reproducing and distributing copyrighted works (e.g. books, computer software, motion picture, etc.) 版權作品(例如書籍、 電腦軟件、電影等)的製作、複製及發行
- real estate leasing 地產租賃
Frequently asked questions
What types of intangible assets can I lease?
You can lease trademarks, patents, franchise agreements, and other non-financial intangible assets, excluding copyrighted works.
How are royalties taxed in Hong Kong?
Royalties received in Hong Kong are generally subject to profits tax unless they qualify for offshore treatment.
Do I need a local office to operate this business?
While a local office is not strictly required, having a presence in Hong Kong can facilitate operations and client relations.
Incorporate in Hong Kong
Starting a leasing of intellectual property and similar non-financial intangible assets (except copyrighted works) 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