- The regime started on 23 May 2025. Under Part 17A of the Companies Ordinance (Cap. 622), eligible foreign companies can move their domicile to Hong Kong without winding up or a court scheme.
- Your legal identity is preserved. Re-domiciliation keeps the same entity — contracts, assets, history, and banking relationships carry over. You don’t start a new company.
- No economic substance test. Unlike Singapore’s regime, Hong Kong sets no minimum assets, revenue, or employee requirements — so companies of any size can qualify.
- You must deregister from your original jurisdiction within 120 days. This is the most-missed obligation. Miss it without an extension and your Hong Kong registration can be revoked.
- It’s inward-only. The regime lets companies move into Hong Kong, not out of it. And it’s a different decision from setting up a subsidiary.
- What it is (from 23 May 2025): Move your company's domicile to Hong Kong while keeping the same legal entity — no winding up, no court scheme. No economic substance test, unlike Singapore.
- Application fee: HK$6,050 electronic or HK$6,725 hard copy (Form NNC6). Processing time about two weeks.
- Key deadline: Deregister from your original jurisdiction within 120 days of your Certificate of Re-domiciliation.
Company re-domiciliation to Hong Kong — available since 23 May 2025 — lets an eligible foreign company move its domicile here while keeping the same legal entity. Before then, moving a company’s home to Hong Kong meant winding up the original company and incorporating a new one, or using a court-sanctioned scheme. Both meant losing your legal identity, renegotiating contracts, and reopening bank accounts.
The new regime removes all of that. Your contracts, history, and banking relationships now stay intact, because it’s the same company, just under a new domicile.
In this guide, you’ll learn:
- What re-domiciliation is and why it beats winding up and starting over
- Whether your company is eligible — a quick self-check
- The step-by-step process, including the 120-day deregistration deadline
- What it costs: government fees and professional fees
- Whether to re-domicile or set up a Hong Kong subsidiary instead
What is company re-domiciliation to Hong Kong?
Company re-domiciliation, available since 23 May 2025, lets an eligible non-Hong Kong company transfer its place of incorporation to Hong Kong while keeping the same legal identity.
The company becomes a Hong Kong company on the date its Certificate of Re-domiciliation is issued — no winding up overseas, no court scheme. The regime is inward-only: it moves companies into Hong Kong, not out.
It sits in Part 17A of the Companies Ordinance (Cap. 622), and the whole point is continuity:
- Same legal entity before and after — property, contracts, rights, obligations, and history all carry over.
- Same rights and duties as any other Hong Kong company of its type, once re-domiciled.
Why re-domicile your company to Hong Kong?
Re-domiciliation preserves your company’s legal identity, contracts, and banking while giving it Hong Kong’s tax treatment and treaty network. The standout advantage over Singapore‘s comparable regime is that Hong Kong imposes no economic substance test — no minimum assets, revenue, or employees — so companies of any size can qualify.
Why companies choose it over winding up and reincorporating:
- Continuity of identity: The same entity continues — contracts, assets, IP, banking, and history stay intact.
- No economic substance test: Unlike Singapore, no minimum size requirements — a real edge for smaller or holding companies.
- Hong Kong tax treatment: The two-tiered Profits Tax, the double-taxation treaty network, and tax residency under most of those treaties.
- Less dual regulation: Companies already operating or listed here stop being regulated in two places at once.
Is your company eligible to re-domicile to Hong Kong?
Your company is eligible to re-domicile to Hong Kong if it meets six core conditions: eligible company type, home-jurisdiction permission, at least one completed financial year, solvency, members’ consent, and good faith. Hong Kong does not apply an economic substance test, so size and revenue aren’t part of this checklist.
Use this checklist first. If you don’t clear all of it, the application is unlikely to proceed.
Requirement | What it means |
|---|---|
Eligible company type | Same or substantially the same as one of four HK types: private or public company limited by shares, or private or public unlimited company with a share capital. (Companies limited by guarantee are excluded.) |
Home jurisdiction permits it | The law of your original jurisdiction must allow outward re-domiciliation and not prohibit moving to Hong Kong. |
Operating history | Your first financial year since incorporation must have passed before the application date. |
Solvency | Directors must be satisfied the company can pay its debts as they fall due within 12 months; it must not be in (or facing) liquidation. |
Members’ consent | If your home law/constitution doesn’t already require it, at least 75% of eligible members must approve. |
Good faith | The application must not be unlawful, against the public interest, or intended to defraud creditors. |
How does the re-domiciliation process work, step by step?
The process runs in seven steps, and the Companies Registry typically completes its review in about two weeks once a complete application is filed. The end-to-end timeline is longer, often six to twelve weeks or more, because it includes preparing documents in your home jurisdiction and, afterwards, deregistering there.
- Confirm eligibility and obtain member consent (at least 75% of eligible members where consent isn’t already mandated at home).
- Obtain a legal opinion from a practitioner in your original jurisdiction and a director’s certificate, each issued within 35 days before the application.
- Prepare proposed Hong Kong articles and financial statements dated no more than 12 months before the application (unaudited statements are acceptable unless your home jurisdiction requires audit).
- Submit Form NNC6 with the Schedule 6C documents and the Notice to Business Registration Office (IRBR5), plus fees, to the Companies Registry by the e-Services portal or in hard copy.
- Companies Registry review, normally about two weeks.
- On approval, the Registry issues a Certificate of Re-domiciliation, and the company becomes Hong Kong-domiciled on the certificate date.
- Deregister from your original jurisdiction within 120 days and provide evidence to the Companies Registry.
If your business operates more than one branch, shop, office or business location in Hong Kong, check whether you also have a separate Branch Registration Certificate. Renewing the main Business Registration Certificate does not necessarily cover every branch record, so make sure each active location is renewed and displayed correctly.
How much does re-domiciliation to Hong Kong cost?
It helps to separate the fixed government fee from the variable professional costs.
| Cost item | Type | Indicative amount (2026) |
|---|---|---|
| Form NNC6 application fee (electronic) | Government | HK$6,050 (incl. HK$1,030 lodgment) |
| Form NNC6 application fee (paper) | Government | HK$6,725 (incl. HK$1,145 lodgment) |
| Business registration fee (IRBR5) | Government | HK$2,350 + levy from 1 Apr 2026 |
| Original-jurisdiction legal opinion | Professional | Varies by jurisdiction, quote required |
| Hong Kong legal / advisory support | Professional | Varies, quote required |
| Original-jurisdiction deregistration | Professional | Varies by jurisdiction |
| Ongoing Hong Kong company secretary (Sleek) | Professional | From HK$1,300/yr |
| Registered office address (Sleek) | Professional | HK$2,000/yr |
The Companies Registry’s prescribed application fee is HK$6,050 electronic or HK$6,725 in hard copy (the electronic fee includes a non-refundable HK$1,030 lodgment fee). On top of that, budget for business registration, a legal opinion from your original jurisdiction, the cost of deregistering there, and ongoing Hong Kong compliance.
How are re-domiciled companies taxed in Hong Kong?
Once re-domiciled, your company is taxed like any other Hong Kong company.
The two-tiered Profits Tax applies to its Hong Kong-source profits, and it can usually claim Hong Kong tax residency under most of Hong Kong’s double-taxation agreements. The Inland Revenue Ordinance also provides transitional rules — broadly, how trading stock, IP expenditure, and depreciation are valued at the re-domiciliation date — to bridge the move cleanly.
Get advice on this part. Re-domiciliation doesn’t wipe out tax liabilities tied to Hong Kong profits earned before the move, and your transitional and residency position is company-specific. Confirm it with a tax adviser before applying.
Re-domiciliation vs setting up a Hong Kong subsidiary: Which is right for you?
Re-domiciliation moves your whole existing company to Hong Kong; setting up a subsidiary leaves your foreign company in place and adds a new, separate Hong Kong entity owned by it. The first gives you one consolidated company; the second gives you a parent-and-subsidiary structure.
This is the decision most groups are actually weighing:
| Re-domiciliation | New HK subsidiary | |
|---|---|---|
| Original entity | Moves to HK; exits its home jurisdiction | Stays unchanged in its home market |
| Number of entities | One (identity and history preserved) | Two (foreign parent + new subsidiary) |
| Contracts | Existing agreements and assets stay intact | New entity starts fresh; contracts reassigned |
| Home-jurisdiction exit | Required — deregister within 120 days | Not required |
| Best for | Consolidating into one HK base | Adding a HK presence while keeping the original |
If a separate entity suits your plans better, the route is a normal incorporating a new Hong Kong company — part of starting a business in Hong Kong.
Common pitfalls to avoid
The most common mistakes are missing the 120-day deregistration deadline, assuming your home jurisdiction allows outward re-domiciliation, applying before your first financial year-end, and underestimating the cost and tax impact of leaving your original jurisdiction.
The main pitfalls are:
- Missing the 120-day deregistration deadline: This is the mistake companies miss most often. If you do not complete deregistration in time, your Hong Kong registration may be revoked. Plan your home-jurisdiction exit alongside the Hong Kong application.
- A home jurisdiction that does not allow outward re-domiciliation: If your original jurisdiction does not let companies re-domicile out, the move cannot proceed. Check this first.
- Applying too early: You must have completed your first financial year before you apply.
- Underestimating the exit: The cost and tax of leaving your original jurisdiction can be higher than the Hong Kong fees.
- Assuming the regime works both ways: It does not. The regime is inward-only. You cannot use it to move a Hong Kong company out to another jurisdiction.
How Sleek helps companies re-domiciling to Hong Kong
Once your company is re-domiciled, it is treated as Hong Kong-incorporated from day one. That means you need a Hong Kong company secretary, a registered office, and Hong Kong-compliant accounting straight away.
Sleek handles the Hong Kong compliance side. The re-domiciliation application itself, including the legal opinion, is handled by a legal practitioner in your original jurisdiction. Sleek can coordinate with that adviser so the Hong Kong side is ready when your certificate is issued.
With Sleek, you can:
- Set up your company secretary and registered office: Both are required from the re-domiciliation date, and Sleek provides both.
- Handle your first Hong Kong accounts and audit: Sleek prepares your first Hong Kong financial statements, arranges the statutory audit, and files your Profits Tax Return.
- Coordinate the Hong Kong compliance work: Sleek works alongside the legal adviser handling your NNC6 and legal opinion, so the Hong Kong requirements are in place when the certificate is issued.
- Keep ongoing compliance under one team: Company secretary, accounting, and tax filing stay in one place under TCSP licence TC006483.
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