873000Residential care activities for the elderly
長者住宿照顧活動
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 encompasses residential care services specifically designed for elderly individuals who require assistance with daily living activities. It includes facilities such as care and attention homes, homes for the aged, and hostels that provide minimal nursing care, ensuring a supportive environment for seniors.
This classification includes
- care and attention homes for the elderly
- homes for the aged
- homes for the elderly with minimal nursing care
- hostels for the elderly
Classified elsewhere
These activities look similar but belong under different codes.
- nursing homes for the elderly
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
LowResidential care activities for the elderly are inherently tied to Hong Kong premises and local clientele. Services are typically performed within Hong Kong, and contracts are negotiated with local customers, making offshore treatment unlikely.
Business registration wording
Suggested business nature for this activity
English
RESIDENTIAL CARE ACTIVITIES FOR THE ELDERLY
43/60 characters
Chinese 中文
長者住宿照顧活動
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?
You need a license from the Social Welfare Department to operate a residential care home for the elderly.
Are there specific operational requirements?
Yes, you must comply with health and safety regulations, staffing requirements, and care standards set by the authorities.
How is tax applied to this business?
Profits from residential care activities are subject to Hong Kong profits tax, as the services are provided locally.
Incorporate in Hong Kong
Starting a residential care activities 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