884000Child day-care centres
兒童日託中心
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 providing care and supervision for children during the day, typically for working parents. It includes services offered by child care centres, day-time nurseries, and half-day playgroups, focusing on the developmental needs of children in a safe and nurturing environment.
This classification includes
- child care centres
- day-time nurseries
- half-day playgroups for children
Classified elsewhere
These activities look similar but belong under different codes.
- kindergartens attached with nurseries
- residential creches
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 Child Care Centre
Social Welfare Department (Child Care Centres Advisory Inspectorate)
All child care centres providing day or residential care for children under the age of 3 must be registered with the Director of Social Welfare under the Child Care Services Ordinance (Cap. 243) and the Child Care Services Regulations (Cap. 243A). Registration covers the premises, staffing and safety standards of the centre, and supervisors and child care workers must also be registered with the Social Welfare Department. Centres must comply with the applicable ordinance, regulations and code of practice.
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowChild day-care centres primarily serve local families and children. The services are performed within Hong Kong premises and are directly tied to the local community. Contracts are typically negotiated and concluded with local clients, making offshore treatment unlikely.
Business registration wording
Suggested business nature for this activity
English
CHILD DAY-CARE CENTRES AND NURSERIES SERVICES
45/60 characters
Chinese 中文
兒童日託中心
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?
You need a Child Care Centre License from the Social Welfare Department to operate a child day-care centre.
Are there specific operational requirements?
Yes, you must meet safety, health, and staffing regulations as outlined by the Social Welfare Department.
How is tax treated for this business?
Profits from child day-care centres are subject to Hong Kong profits tax as they serve local clients.
Incorporate in Hong Kong
Starting a child day-care centres 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