952100Repair of computers and peripheral equipment
電腦及週邊設備修理
IRD business nature helper
Business Registration wording for this activity
The business nature on your Business Registration Certificate is limited to 60 English characters printed over two 30-character lines, and 30 Chinese characters. Test your wording below.
44/60 charactersFits the certificate
9/30 characters
Certificate preview
Business Registration Certificate
商業登記證 (layout preview)
Nature of business 業務性質
The IRD prints the English business nature across two lines of 30 characters. Text that cannot break cleanly at a word boundary gets wrapped or truncated on the printed certificate.
Compliance and incorporation playbook
Licences and regulatory approvals
No sector-specific licence is mapped to this classification. Standard incorporation, business registration and the general compliance calendar below still apply, and premises-based or product-based permits can apply case by case. Emerhub confirms the exact licensing position during scoping.
Offshore profits claim feasibility
MediumWhile some repair services can be performed remotely, many require physical presence in Hong Kong for customer interaction and equipment handling. Contracts are typically negotiated with local clients, making it challenging to qualify for offshore treatment.
Profits Tax Return deadlines under the Block Extension Scheme
With Emerhub as your tax representative, the filing deadline for the Profits Tax Return (BIR51) extends far beyond the standard one month, depending on your accounting year-end. A 31 December year-end extends the filing to August of the following year.
| Year-end | IRD code | Without representative | With Emerhub as tax rep |
|---|---|---|---|
| 1 April to 30 November | N | Within 1 month of return issue | No block extension: early May of the following year |
| 1 December to 31 December | D | Within 1 month of return issue | Mid-August of the following year |
| 1 January to 31 March | M | Within 1 month of return issue | Mid-November of the same year |
Inland Revenue Department, Block Extension SchemeVerified 2026-07-14
Standing compliance calendar
These obligations apply to every Hong Kong company regardless of industry. Each fact links to its primary government source.
Two-tiered profits tax
Incorporated businesses pay 8.25% profits tax on the first HKD 2 million of assessable profits and 16.5% on the remainder. Only one entity within a group can elect the two-tiered rates.
Inland Revenue DepartmentVerified 2026-07-14
Annual Return (Form NAR1)
A private company delivers its Annual Return to the Companies Registry within 42 days of each anniversary of incorporation. Emerhub prepares and files the NAR1 as part of company secretary service, so the deadline never reaches your calendar.
Companies RegistryVerified 2026-07-14
Business Registration Certificate renewal
Every business carries a valid Business Registration Certificate from the Inland Revenue Department, renewed on a 1-year or 3-year cycle. Emerhub handles the renewal filing and keeps the certificate current.
Inland Revenue DepartmentVerified 2026-07-14
Significant Controllers Register
Every Hong Kong company keeps a Significant Controllers Register identifying persons with more than 25% ownership or control, available for law-enforcement inspection at its registered office. A designated representative must be appointed; Emerhub acts as designated representative for client companies.
Companies RegistryVerified 2026-07-14
Company secretary requirement
Every Hong Kong company appoints a company secretary resident in Hong Kong. A corporate secretary must hold a Trust or Company Service Provider (TCSP) licence. Emerhub is a licensed TCSP and acts as company secretary for client companies.
Companies RegistryVerified 2026-07-14
MPF enrolment for employees
Employers enrol every Hong Kong employee aged 18 to 64 employed for 60 days or more in an MPF scheme. Employer and employee each contribute 5% of relevant income, capped at HKD 1,500 per month each. Emerhub administers MPF enrolment and monthly contributions under its payroll service.
Mandatory Provident Fund Schemes AuthorityVerified 2026-07-14
Annual audit with SME reporting exemption
Every Hong Kong company files audited financial statements; there is no small-company audit exemption as in Singapore. Small private companies meeting any two of revenue at or below HKD 100 million, assets at or below HKD 100 million, or 100 or fewer employees qualify for the reporting exemption and prepare simplified accounts under the SME Financial Reporting Standard, which lowers audit preparation cost. Emerhub structures client accounts under the reporting exemption wherever the criteria are met.
Companies Ordinance (Cap. 622), s.359Verified 2026-07-14
This classification includes
- computer notebook, repair and maintenance 手提電腦的修理及保養
- computer projectors, repair and maintenance 電腦投影機的修理及保養
- computer servers, repair and maintenance 電腦伺服器的修理及保養
- computer terminals, repair and maintenance 電腦終端機的修理及保養
- desktop computers, repair and maintenance 桌上型電腦的修理及保養
- hand-held computers (PDA's), repair and maintenance 掌上電腦(個人數碼助理)的修理及保養
- keyboards, repair and maintenance 鍵盤的修理及保養
- mice, joysticks and trackballs, repair and maintenance 滑鼠、遊戲控制桿及電腦軌跡球的修理及保養
- monitors, repair and maintenance 顯示器的修理及保養
- optical disc drives, repair and maintenance 光學磁碟機的修理及保養
- printers, repair and maintenance 打印機的修理及保養
- scanners (including bar code scanners), repair and maintenance 掃瞄器(包括條碼掃瞄器)的修理及保養
- smart card readers, repair and maintenance 智能卡閱讀器的修理及保養
- computers and peripheral equipment, n.e.c., repair and maintenance 其他電腦及周邊設備的修理及保養
- magnetic disk drives, flash drives and other storage devices, repair and maintenance 磁碟機、流動磁碟機及其他儲存裝置的修理及保養
Frequently asked questions
Do I need a license for computer repair?
No specific license is required for computer repair services in Hong Kong. However, general business registration is necessary.
Can I operate this business from home?
Yes, you can operate a computer repair business from home, but ensure compliance with local zoning regulations.
What are the tax implications for this business?
Profits from this business are subject to Hong Kong profits tax. Offshore treatment may apply depending on service delivery.
Incorporate in Hong Kong
Starting a repair of computers and peripheral equipment 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