PLAN 01
Basic Incorporation Package
Hong Kong company incorporation
HK$2,000
- Company name search
- Application and articles preparation
- Incorporation and business registration applications
- Digital formation documents
A structure for business growth.
LMY helps you establish a Hong Kong limited company and plan ongoing corporate, accounting and compliance support.
Separate legal entity
Limited liability
Ongoing compliance
Shareholder liability is generally limited to unpaid share capital.
View formation packages ↓
Hong Kong limited company service plans
Choose formation, company secretarial and registered address support to complement your existing arrangements.
PLAN 02
Incorporation & Company Secretary Package
Incorporation + company secretary
HK$3,000
- Includes Basic Incorporation Package
- Company secretarial service
- Annual return preparation and filing
- Statutory and significant controllers register support
PLAN 03
Comprehensive Incorporation Package
Incorporation + secretary + registered address
HK$3,800
- Includes Incorporation & Company Secretary Package
- Company registered address
Prices shown are for reference only. Please contact LMY Consulting to confirm the actual amount payable. The final written quotation shall prevail.
Service fees exclude government fees, levies and taxes, including incorporation and business registration charges. Secretarial and address service periods, renewal fees and scope are subject to the written quotation. Bookkeeping, audit arrangements and tax filing can be quoted separately.
Tax and accounting comparison
| Item | HK Unlimited (sole proprietor / partnership) | HK Limited Company | Offshore Company* |
|---|---|---|---|
| Separate legal entity | ✕ | ✓ | ✓ usually |
| Limited liability | ✕ unlimited liability | ✓ generally limited to unpaid share capital | ✓ subject to incorporation law |
| Keep sufficient HK business records for at least 7 years | ✓ | ✓ | ✓ where carrying on business in HK |
| HK statutory audit (general position) | ✕records still required | ✓ generally required (see exceptions below) | Depends on incorporation law and HK filing requirements |
| HK profits tax: first HK$2m of eligible assessable profits | 7.5% | 8.25% | Depends on source and entity type |
| HK profits tax: eligible assessable profits above HK$2m | 15% | 16.5% | Depends on source and entity type |
| Automatic HK tax exemption merely because it is “offshore” | ✕ | ✕ | ✕ |
| Generally suitable for | Low-risk, simple small businesses | Businesses needing limited liability, shareholders or stronger corporate standing | Cross-border structures requiring case-specific advice |
| Effective period: The Hong Kong two-tiered profits tax rates shown above apply from the year of assessment 2018/19 onwards (effective 1 April 2018). Rates apply to assessable profits, not turnover. Eligibility and connected-entity restrictions apply; where the two-tiered regime does not apply, the standard rates are 15% for unincorporated businesses and 16.5% for corporations. These standard rates apply from the year of assessment 2008/09 onwards (years of assessment commencing on or after 1 April 2008). Offshore tax treatment requires separate assessment. IRD: profits tax rates · Two-tiered regime and eligibility. | |||
Comparison scope and official references
The Hong Kong limited company column concerns private companies limited by shares; unlimited businesses mean sole proprietorships or general partnerships. The offshore column assumes a foreign limited-liability company, subject to its incorporation law.
Two-tiered rates apply to assessable profits, not turnover. Normally only one connected entity can elect for them. Corporate partners' shares of partnership profits attract the applicable corporate rates. The table excludes special concessions, personal assessment and minimum top-up taxes applicable to large multinational groups.
Statutorily dormant companies may qualify for audit exemption. Having no transactions or qualifying for simplified reporting does not itself remove the audit requirement. Hong Kong business records generally require at least seven years' retention.
References: IRD: two-tiered rates · Record keeping · CR: accounts and audit. Reviewed 14 September 2026; apply the rules to the relevant facts and assessment year.
Documents required
- Form NNC1, Articles of Association and IRBR1
- Company name, registered office, share capital and business details
- Identity documents and particulars for individual directors/shareholders; corporate registration and identification details for corporate shareholders or corporate secretaries
Four steps to incorporation
Discuss your business
Share your business activity, director and shareholder arrangements, and preferred incorporation date.
Confirm scope and fees
Select formation, secretarial and address support and review the included services and charges.
Check and sign documents
Provide the requested information and complete document checks, identity verification and signatures.
Follow up and receive documents
Application follow-up and document delivery proceed within the agreed scope, with ongoing compliance needs discussed separately.
Service questions
What if I already have a secretary and registered address?
Enquire about Basic Incorporation Package and share your existing arrangements so we can confirm the information needed for the application.
Are government charges included?
Government fees, levies and taxes are charged separately at the applicable rates. Refer to the breakdown in your final written quotation.
How long will incorporation take?
Timing depends on complete documentation, the application method and the relevant authority's processing. Tell us your preferred incorporation date when you enquire.
Can I arrange bookkeeping and tax support afterwards?
Yes, these services can be discussed separately. Share your business activity and anticipated transaction volume for a proposal covering accounting, audit arrangements and tax filing.
Formation and ongoing requirements
A private company needs at least one individual director, a company secretary and a Hong Kong registered office. A sole director cannot also be its secretary. Individual secretaries must ordinarily reside in Hong Kong; corporate secretaries need a registered or principal office here. The basic package therefore requires your own compliant secretary and address arrangements.
Annual returns are generally due within 42 days of the incorporation anniversary, except the incorporation year and applicable statutory exemptions. This filing is separate from tax returns. Applicable companies must maintain a significant controllers register and appoint a qualifying designated representative.
CR: incorporation · Annual returns · Significant controllers register