871100Nursing homes for the elderly
長者護養院
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 operation of nursing homes specifically designed to provide residential care for elderly individuals. These facilities offer a range of services, including medical care, assistance with daily living activities, and social support, ensuring the well-being and quality of life for their residents.
This classification includes
- accredited nursing homes for the elderly
Classified elsewhere
These activities look similar but belong under different codes.
- homes for the elderly with minimal nursing care
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.
Residential Care Home (Elderly Persons) Licence
Social Welfare Department (Licensing Office of Residential Care Homes for the Elderly, LORCHE)
Any premises providing residential care for persons aged 60 or above must be licensed by the Director of Social Welfare under the Residential Care Homes (Elderly Persons) Ordinance (Cap. 459). The Licensing Office of Residential Care Homes for the Elderly assesses staffing, space, building and fire safety standards, and applicants must submit proof of planning permission for the premises. Homes must comply with the Code of Practice for Residential Care Homes (Elderly Persons).
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowNursing homes for the elderly provide services that are inherently tied to Hong Kong premises and clientele. The contracts for care services are typically negotiated and executed within Hong Kong, making it difficult to qualify for offshore treatment.
Business registration wording
Suggested business nature for this activity
English
NURSING HOMES FOR THE ELDERLY ACCREDITED CARE SERVICES
54/60 characters
Chinese 中文
長者護養院認可護理服務
11/30 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 needed to operate a nursing home?
You need to obtain a license from the Department of Health to operate a nursing home in Hong Kong.
Are there specific regulations for elderly care services?
Yes, elderly care services must comply with the Residential Care Homes Ordinance and other relevant regulations.
How is tax applied to profits from nursing homes?
Profits from nursing homes are subject to Hong Kong profits tax, as the services are provided locally.
Incorporate in Hong Kong
Starting a nursing homes for the elderly 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