What ongoing filings and fees apply to a registered non-Hong Kong company?
A registered non-Hong Kong company files an annual return within 42 days of the anniversary of its registration. The fee is HK$180 if on time and rises to HK$4,800 if more than nine months late. Changing its name costs HK$1,425. It also renews its business registration.
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 (Registry fee schedule).
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.
Legal basis
- Companies Ordinance (Cap. 622), Part 16, ss.786, 788, 789, 791, 794
Sources
Applies to 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- What are the business registration fee and levy in Hong Kong now?For certificates starting from 1 April 2026 to 31 March 2027, a one-year business registration certificate costs HK$2,350 (HK$2,200 fee plus HK$150 levy) and a three-year certificate HK$6,170 (HK$5,720 plus HK$450). A branch certificate costs HK$230 for one year.
- How do I change my Hong Kong company name, and what does it cost?Pass a special resolution of the members to adopt the new name, then deliver the notice and resolution to the Companies Registry, which charges HK$295. The change takes effect when the Registrar issues a certificate of change of name. Update contracts, bank accounts and letterheads afterwards.
- What are the late fees if I file the Hong Kong annual return late?Instead of HK$105, the Companies Registry charges HK$870 if the return is up to three months late, HK$1,740 for three to six months, HK$2,610 for six to nine months and HK$3,480 beyond nine months, counted from the return date. Failing to file can also lead to prosecution.
- How do I transfer shares in a Hong Kong private company, and what stamp duty applies?Transfers use a signed instrument of transfer, usually with a sold note and bought note, stamped at the IRD Stamp Office. Stamp duty on the sale is 0.1% each for buyer and seller of the consideration or value if higher, with a fixed HK$5 duty on the instrument of transfer. The company records the change and reports it in the next annual return.
- Should an overseas company set up a branch, a representative office or a Hong Kong subsidiary?A branch is the overseas company itself trading in Hong Kong and must register as a non-Hong Kong company within one month. A representative office can only liaise or research, not trade for profit. A subsidiary is a separate Hong Kong company that ring-fences liability.