Registered Non-Hong Kong Company: Annual Return and Fees

Annual return

• Due within 42 days of the anniversary of registration in Hong Kong.
• Fee HK$180 on time, rising in steps to HK$4,800 if more than nine months late (fees as at 2026; full ladder in the Registry fee schedule at cr.gov.hk/en/services/fees.htm).

Name change HK$1,425 to alter the registered name.

Other duties

• Notify the Registry of changes to details such as the Hong Kong address, the authorised representative, directors and the secretary of the overseas company, using the specified forms. The Registry passes the corporate name, Hong Kong address and representative details to the IRD.
• Keep the authorised representative in place and reachable.
• Renew the business registration (including any branch registration certificate for additional locations).
• Deliver a certified copy of the latest published accounts with the annual return where the law of its home country or a stock exchange requires them to be published (s.789).
• Notify changes to the constitution, directors, secretary, authorised representative or Hong Kong address within one month (s.791), a replacement authorised representative within one month of the previous one leaving (s.786), and the end of its Hong Kong place of business within 7 days (s.794).

Penalties Late or missed filings expose the company, its responsible persons and any agent who permits the default to prosecution and higher late fees. Maximum fines are HK$50,000 plus HK$1,000 a day for a late annual return, late accounts or a late change of principal Hong Kong address; HK$25,000 plus HK$700 a day for a late change of directors, secretary or authorised representative; and HK$10,000 plus HK$300 a day for a late change to the constitution.

Leaving Hong Kong If the company stops having a place of business here, take advice on how to notify the Registry and the IRD.