851100Kindergartens
幼稚園
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 covers educational institutions that provide early childhood education for children typically aged 3 to 6 years. It includes kindergartens that may also offer nursery services or operate as combined kindergarten and child care centers.
This classification includes
- kindergartens
- kindergartens attached with nurseries
- kindergartens-cum-child care centres
Classified elsewhere
These activities look similar but belong under different codes.
- child day-care activities
- nurseries
Licences and approvals
What this activity needs to operate
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
Registration of a School
Education Bureau (EDB)
Under the Education Ordinance (Cap. 279), any institution providing nursery, kindergarten, primary, secondary or post-secondary education, or any other educational courses, to 20 or more persons in a day or 8 or more persons at any one time must be registered as a school with the Education Bureau. This covers private schools and tutorial centres, which must meet premises, fire safety, building safety and health requirements and register their managers before registration is granted. Approved schools receive a Certificate of Registration or Provisional Registration.
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowKindergartens and child care centres are inherently tied to local premises and require licenses from Hong Kong authorities. Services are primarily delivered to local families, making it difficult to qualify for offshore treatment.
Business registration wording
Suggested business nature for this activity
English
KINDERGARTENS AND CHILD CARE CENTRES SERVICES
45/60 characters
Chinese 中文
幼稚園及托兒服務
8/30 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
What licenses do I need to operate a kindergarten?
You need a kindergarten license issued by the Education Bureau in Hong Kong.
Can I offer services to foreign students?
Yes, but you must still comply with local regulations and licensing requirements.
What are the tax implications for my kindergarten?
Profits from kindergartens are subject to Hong Kong profits tax, as the services are local.
Incorporate in Hong Kong
Starting a kindergartens 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