851200Primary schools
小學
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 institutions that provide education at the primary level, typically for children aged 6 to 12 years. Primary schools focus on foundational learning in subjects such as literacy, numeracy, and basic social skills.
This classification includes
- primary schools
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
LowPrimary schools operate within Hong Kong and serve local students. Contracts for educational services are typically negotiated and executed in Hong Kong. The nature of the service requires physical presence and compliance with local regulations.
Business registration wording
Suggested business nature for this activity
English
PRIMARY SCHOOL EDUCATION SERVICES AND ACTIVITIES
48/60 characters
Chinese 中文
小學教育服務
6/30 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 are required to operate a primary school?
You need to obtain an education license from the Education Bureau in Hong Kong to operate a primary school.
Are there specific regulations for curriculum?
Yes, the curriculum must comply with the guidelines set by the Education Bureau and meet local educational standards.
How is tax applied to income from a primary school?
Income generated from a primary school in Hong Kong is subject to local corporate tax rates as it operates within the territory.
Incorporate in Hong Kong
Starting a primary schools 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