939400Discotheques
的士高
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 establishments primarily engaged in operating discotheques, which are venues where patrons can dance to recorded music. These establishments typically provide a social environment with lighting and sound systems designed for entertainment.
This classification includes
- discotheques
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.
Liquor Licence
Liquor Licensing Board (executive and secretarial support provided by the Food and Environmental Hygiene Department)
Required by any person selling or supplying liquor for consumption on the premises, under the Dutiable Commodities Ordinance (Cap. 109) and Dutiable Commodities (Liquor) Regulations (Cap. 109B). The Liquor Licensing Board is an independent statutory body that considers applications, generally for premises holding or applying for a restaurant licence. A liquor licence is issued only once the premises hold a full or provisional restaurant licence, or a Certificate of Compliance for club liquor licences.
- Processing time
- About 8 weeks for non-contested applications and about 10 weeks for contested or contentious applications, per the Liquor Licensing Board application guide flow chart
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowDiscotheques operate primarily within Hong Kong, catering to local customers. The services are performed on-site, and contracts are typically negotiated and concluded in Hong Kong. This makes it challenging for profits to qualify for offshore treatment.
Business registration wording
Suggested business nature for this activity
English
DISCOTHEQUES AND NIGHTCLUBS ENTERTAINMENT SERVICES
50/60 characters
Chinese 中文
的士高及夜總會
7/30 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 discotheque?
You need a liquor license and a music performance license. Additional permits may be required depending on your specific operations.
Are there restrictions on operating hours?
Yes, operating hours are regulated. Generally, discotheques can operate until 2 AM, but this may vary based on local regulations.
How is tax applied to profits from a discotheque?
Profits from a discotheque are subject to Hong Kong profits tax. There are no offshore tax benefits due to the local nature of the business.
Incorporate in Hong Kong
Starting a discotheques 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