Both are recognized by the medical and health authorities, that is, the Health Bureau.
For-profit medical institutions refer to those engaged in the medical and health industry within the scope of laws and regulations, which can earn a certain amount of profits and are required to pay business tax. They are mainly private hospitals.
Non-profit medical institutions are medical institutions that are not for profit and aim to provide basic medical services and necessary medical security. They only operate at a low or no profit. They are generally public hospitals and a few Private hospitals may also be approved as not-for-profit hospitals, which do not require sales tax.