791000Travel agency activities
旅行代理活動
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.
49/60 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
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
Travel Agent Licence
Travel Industry Authority (TIA)
Any person carrying on business as a travel agent in Hong Kong, including outbound tour operators and agents selling travel services, must hold a travel agent licence from the Travel Industry Authority under the Travel Industry Ordinance (Cap. 634). A corporate applicant must be a Hong Kong incorporated or registered company, meet paid-up capital and bank guarantee requirements, and appoint a suitable authorized representative.
- Capital requirement
- Paid-up share capital of not less than HK$500,000 (for company applicants for a new licence); a bank guarantee of HK$500,000 issued by an authorized institution is also required
- Processing time
- TIA states renewal applications normally take four weeks to process; no published target for new applications
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
MediumTravel agency activities often involve services performed in Hong Kong, such as booking tickets and arranging tours for local customers. While some aspects can be conducted offshore, the reliance on local premises and clientele limits the potential for offshore tax benefits.
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
- airline ticket agents 飛機票務代理
- coach and train travel ticket booking services 旅遊巴士及火車票代訂服務
- cruise and ship travel ticket booking services 郵輪及船票代訂服務
- hotel booking services 酒店代訂服務
- tour escorting services 旅遊領隊服務
- tourist agency 旅遊代理
- tourist guide services 導遊服務
- travel agents 旅行社
- travel arrangement services 旅遊安排服務
Classified elsewhere
These activities look similar but belong under different codes.
- local representative offices of overseas airline companies 海外航空公司的駐港辦事處
Frequently asked questions
Do I need a license to operate a travel agency?
Yes, you must obtain a Travel Agent License from the Hong Kong Travel Industry Council to operate legally.
What are the tax implications for travel agencies?
Travel agencies are subject to Hong Kong profits tax on income earned within the territory. Offshore income may be exempt if properly structured.
Can I operate a travel agency from outside Hong Kong?
While you can manage operations from abroad, you must have a local presence and comply with Hong Kong regulations to serve local clients.
Incorporate in Hong Kong
Starting a travel agency activities 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