Establish a Branch in Hong Kong

By Vlad Cuc, specialist in company formation matters

Our team can help you open a branch in Hong Kong and expand the operations of a foreign company to this acclaimed business hub in Asia.

What are the most important requirements for branch creation in Hong Kong?

The main requirements for companies willing to open a Hong Kong branch are the following:

• To present a valid Business Registration Certificate for the parent company, issued by the country where that business is registered;
• To have a valid name in Hong Kong; this name check should be performed in advance, as the branch will be named after the foreign company and it is important to know if the name is available;
• To have a registered address in Hong Kong for a branch, and also to appoint a branch representative.

Any branch in Hong Kong must have an appointed officer: a Hong Kong resident who is authorized to accept legal notices served for the company. The officer can be an individual or an accounting firm.

The name of the branch is generally the same as that of the parent company; however, if the name is already taken by another company in Hong Kong, the Companies Registry has the right to declare that the name cannot be taken. 

There are no requirements for a minimum share capital when incorporating a Hong Kong branch.

What is the branch registration process like in 2026?

The registration procedure has several steps, and it begins with the approval of the company name. After the name is cleared, the branch must make an application for branch office registration at the Companies Registry.

The documents requested for registration are:

• A special form (Form NN1) that included the company’s name, main place of business, director’s details, the name of the secretary, and its Hong Kong authorized representative;
• A certified copy of the company’s constitutive document;
• A certified copy of the company’s specified certificate;
• A certified copy of the latest published accounts;
• A notice of registration to the Business Registration Office.

In Hong Kong, the registration of a branch falls under the scope of the non-Hong Kong company registration process with the Companies Registry, and it is handled by the Business Registration Office.

Some key conditions for the documents presented in the branch registration submission are highlighted below by our team:

• The specified certificate is the foreign company’s certificate of incorporation (or equivalent thereof) issued by the authorities in the country in which the branch’s parent company is based;
• If, at any time during its existence, the parent company transferred its domicile, this should be certified through another document that indicates this transfer;
• Any documents that are not originally issued in English or Chinese (as may be the case for many international foreign companies) must be translated into one of the two languages (only certified translations are accepted, which are correct translations performed by an authorized translator and that have been certified by a notary public);
• According to the law, a certified copy is one that bears a notary seal according to the laws of the country of origin or, in some cases, that of a lawyer. A document issued by an official government agency may also be considered a certified document, depending on the issuing agency;
• The addresses filled in on the branch registration form should observe the structured formats used by the Registry, as this facilitates the processing of information.

Are there special application fees for the registration of a branch in Hong Kong?

Yes. The registry imposes certain fees on applications delivered both in electronic and hard copy form. The current fees for electronic applications are:

• HK$ 1,545 (or about USD 200);
• The amount above includes a non-refundable fee of HKD 265 or about USD 33).

The application fee for hard copy submissions is higher, and it also includes a higher non-refundable lodgement fee.

When does the branch registration process take place,and how long does it take?

The branch registration procedure should last approximately two weeks. After this time, the Companies Registry will issue a Certificate of Registration of a non-Hong Kong Company.

A foreign company opening a branch in Hong Kong is required to apply for the branch registration within one month after the commencement of the branch. It is important to keep this requirement in mind as applications made before the commencement date will not be accepted.

We also invite you to watch the following video about branches in Hong Kong:

What are the branch compliance requirements in Hong Kong?

Once a management seat is registered with the Companies Register in Hong Kong, a branch office will automatically be subject to the same compliance requirements of all other local companies.

Any change brought to the management structure of the branch must be announced to the Trade Registry, which will update the info in its records accordingly.

Part of the compliance requirements of the Hong Kong Commercial Code is also obtaining a license for certain activities carried out in the country.

It is important to remember that the branch office may only undertake the same activities of the parent company; thus, the license, if required, will be obtained for the same type of activity.

Regardless of the specific sub-sector, investors who open a branch in 2026 are advised to obtain information about the licensing requirements before they commence the branch set-up activities so that they may apply for the license as soon as the branch is duly registered with the Companies Registry.

It is important to keep in mind that operating without a proper license is not permitted.

How are Hong Kong branches taxed?

Just like any other Hong Kong company, the branch office will respect the same tax regulations imposed by the Inland Revenue Department.

Below, our Hong Kong company formation specialists highlight the main taxes applicable in Hong Kong and their respective rates:

• 8.25%: the first tier for the profits tax as from the year of assessment 2018/2019; a lower 7.5% tax applies to unincorporated businesses;
• 16.5%: the second tier for the profits tax, with 15% for unincorporated businesses;
• 0% dividend withholding tax;
• No branch remittance tax.

What are the accounting and reporting principles for branches in Hong Kong?

Branches are required to observe the general rules for tax compliance.

In Hong Kong, the year of assessment starts on April 1 and ends on March 31 of the following year. Tax returns are to be filed within one month from their issue date (in most cases), and companies need to pay a provisional profits tax that is calculated based on the profits recorded in the previous year.

Excess payments made in this manner will be applied against the provisional profits that are to be paid the following year.

Like for other types of companies, penalties apply when branches in Hong Kong fail to comply with the tax filing and payment obligations in force. 

The annual returns and annual accounts are also needed for a branch. The specific accounting reporting requirements may also depend on the country in which the non-Hong Kong company is based. In these cases, the foreign companies may be required to deliver an annual certified copy of their accounts and submit it to the Companies Registry.

Please contact our consultants if you have any questions about how to open a company in Hong Kong in 2026.