The Hong Kong Energy Efficiency Registration Scheme for Buildings (the "Scheme") aims to encourage the installation of building services installations that exceeds the energy efficiency standards of the Code of Practice for Energy Efficiency of Building Services Installation. The Scheme is voluntary basis. Any building, premise, system or building services installation registered under the Scheme does not imply or effect the necessary compliance of any statutory requirement in Hong Kong.
The Government introduced tax deduction for environmental protection installations to encourage the adoption. From the 2008-09 tax assessment year, eligible environmental protection installations are deductible from 20% of their capital expenditures for each of the five consecutive years following the year of purchase under profits tax. From the 2018-19 tax assessment year, capital expenditures for eligible environmental protection installations are fully deductible under profits tax in the first year of purchase. According to Schedule 17 of the Inland Revenue Ordinance, eligible environmental protection installations include renewable energy installations and energy efficient building installations registered under the Scheme.
The Government is encouraging private market to develop high energy efficient district cooling system and centralised multi-building cooling system. To support this policy, the latest Scheme (2026 edition) covers all components of these systems and offers flexibility on the registration criteria and arrangement. To enable private developers to enjoy relevant tax deductions as soon as possible, the Scheme (2026 edition) accepts registration applications for these systems in phases based on their practical staged completion portions.
Tax deduction for environment-friendly facilities to be introduced
Enhanced tax incentive to promote renewable energy and building energy efficiency
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Please refer to the Scheme document [Scheme (2026 edition)].
Please click here to download the application form for the HKEERSB [PDF format (263 KB)].
Applicant can submit application to the Energy Efficiency Office of the Electrical and Mechanical Services Department (EMSD) through the "EMSD (Regulatory Services) Web-Based Registration Services platform" (log in with "iAM Smart+") or by email (hkeersb@emsd.gov.hk). Submission in hard copy will not be accepted.
Address: Energy Efficiency Office, 7/F, Electrical and Mechanical Services Department Headquarters, 3 Kai Shing Street, Kowloon
Tel.: (852) 1823
Fax: (852) 2890 6081
E-mail: hkeersb@emsd.gov.hk
Website: www.emsd.gov.hk