Every business carried on in Hong Kong needs a Business Registration Certificate, but the route to one depends on how the business is set up.
A new limited company gets it from the Companies Registry together with its Certificate of Incorporation. Sole proprietorships, partnerships and branches apply directly to the Inland Revenue Department (IRD).
This guide covers both routes, the fee and levy for certificates starting between 1 April 2026 and 31 March 2027 and the deadlines that follow approval. Those follow-up deadlines are where many new owners slip.
Key Takeaways
- Register within one month of starting business. The maximum penalty for breaching the Business Registration Ordinance is a HK$5,000 fine and one year’s imprisonment.
- A one-year certificate costs HK2,350(HK2,200 fee plus HK$150 levy) when it commences between 1 April 2026 and 31 March 2027.
- New limited companies register through the Companies Registry’s one-stop service and normally receive both certificates within an hour of e-filing.
- Sole proprietorships, partnerships of up to six partners and branches can apply through eTAX, with processing normally within two working days.
- Online shops and freelancers trading for gain need a certificate too, though small operators may qualify for a fee and levy exemption.
What is a Business Registration Certificate?
A Business Registration Certificate (BR) is issued by the Business Registration Office of IRD.
The Business Registration Ordinance requires anyone carrying on a business in Hong Kong to apply within one month of starting and to display a valid certificate at the place of business.
The first eight digits of the certificate number form the Business Registration Number (BRN). Since 27 December 2023, the Companies Registry has used the BRN as the identification number for companies, replacing the old company number.
Older records can be matched through the Registry’s CR No./BRN mapping search.
Registration is not a licence to trade. IRD states that business registration does not regulate business activities, so a regulated activity still needs whatever licence its own regulator requires.
How is a BR different from a Certificate of Incorporation?
A Certificate of Incorporation proves that a company exists as a separate legal entity, and only companies receive one. A BR records the business with IRD and applies to every structure, incorporated or not.
Who needs a Business Registration Certificate?
The ordinance defines business broadly. It covers any form of trade, commerce, craftsmanship, profession, calling or other activity carried on for the purpose of gain.
IRD has confirmed that the duty applies regardless of how the business operates. Online stores, social media shops and freelancers who trade for gain generally need a BR, and selling through a marketplace does not change that.
Can a small business avoid the fee?
Registration is still required, but an operator running only one small business can apply for exemption from the fee and levy. The limits are average monthly sales or receipts of no more than HK10,000whereprofitscomemainlyfromservices,orHK30,000 for other businesses.
Applications use Form 3. An approved business receives an Exempt Business Registration Certificate.
How much does a BR cost in 2026/27?
IRD fixes the charge by the certificate’s commencement date, not the payment date. The figures below come from IRD’s fee and levy table for certificates commencing 1 April 2026 to 31 March 2027.
| Certificate | Fee | Levy | Total |
| One-year business certificate | HK$2,200 | HK$150 | HK$2,350 |
| Three-year business certificate | HK$5,720 | HK$450 | HK$6,170 |
| One-year branch certificate | HK$80 | HK$150 | HK$230 |
| Three-year branch certificate | HK$208 | HK$450 | HK$658 |
The HK150l evyonone-year certificates returned on 1 April 2026 after two years at zero.That is why man yolderguidesstillquoteHK2,200.
A new limited company also pays the Companies Registry’s incorporation fee of HK1,545for electronic filing (HK 1,720 on paper). Filing electronically with a one-year certificate brings government charges to HK$3,895 before any service-provider fees.
How does a limited company get its BR?
Under the one-stop service in place since 2011, an application to incorporate a local company is treated as a simultaneous application for business registration. A new company cannot opt out and apply to IRD separately.
What you need before filing
You need a proposed company name, at least one director who is a natural person, a company secretary and a Hong Kong registered office address. You also need share and shareholder details and articles of association.
A sole director cannot also be the company secretary. An individual secretary must ordinarily reside in Hong Kong, while a corporate secretary needs a registered office or place of business in Hong Kong.
Filing step by step
- Run a name search on the Companies Register.
- Prepare Form NNC1 and the articles of association.
- Complete the Notice to Business Registration Office (IRBR1), which is also where you elect a one-year or three-year certificate.
- Submit both through the Companies Registry’s e-Services Portal. They must go in the same way, so one cannot be online and the other on paper.
- Pay the incorporation fee together with the business registration fee and levy.
For e-filings, the Registry normally issues the Certificate of Incorporation and BR within an hour. Paper filings normally take until the fourth working day after submission.
The fee band follows the date you submit the incorporation application. The certificate itself starts on the date of incorporation.
Filing yourself or using a provider
Founders based outside Hong Kong may prefer to hand this stage to a licensed trust or company service provider, partly because the company secretary has to be based in Hong Kong. Air Corporate, a licensed provider (TCSP licence TC008778), prepares the NNC1 and IRBR1 forms as part of its incorporation service. Its All-Inclusive package is listed at US$1,070 and covers government fees, 12 months of company secretary and registered address services and bank account support.
Whichever provider you compare, check the year-two renewal price, since secretary and address services recur every year while incorporation does not. Bank account support also cannot guarantee approval, because the bank makes the final decision.
How do sole proprietors, partnerships and branches apply?
These businesses apply directly to IRD within one month of commencing business. Their first certificate starts on the date business commenced, not the date of application.
Applying online through eTAX
eTAX accepts applications for sole proprietorships, partnerships with no more than six partners (excluding limited partnership funds) and branches of any business type. Applicants sign Form 1(a) for a sole proprietorship, 1(c) for a partnership or 1(d) for a branch.
Signing uses an Individual Tax Portal password, iAM Smart+ or a recognised personal digital certificate. IRD launched its Individual, Business and Tax Representative Portals on 22 July 2025, so screenshots in older walkthroughs may not match the current screens.
Fees can be paid by card, FPS or PPS. IRD processes a properly completed online application within two working days and sends an email when the certificate is ready to download.
A partner applying for a partnership must upload identity documents for the other partners. A branch can only use eTAX if it starts business during the validity period of the main business’s current certificate.
Applying on paper
Paper applications can be lodged in person or by post with the Business Registration Office at the Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon. The same prescribed forms apply as on the online route.
What must you do after approval?
Display the certificate
A valid certificate must be displayed in a conspicuous place at the business address. A company that receives its BR electronically can print it and display the printed copy.
Notify IRD when a company starts trading
Incorporation does not tell IRD when trading began. A local company must notify the Business Registration Office within one month of commencing business, in writing or on Form IRBR200.
The notice covers the description and nature of the business and its commencement date. It also covers the business name and address where these differ from the company name and registered office.
Report changes and closure
Any change in business particulars, or ceasing business, must be reported in writing within one month. A company filing an electronic change of registered office (Form NR1) can ask the Companies Registry to pass the new business address to IRD. Otherwise, it must notify IRD separately.
Renew before expiry
IRD sends a renewal demand note around the middle of the month before the renewal certificate starts. For a certificate beginning in May, that means mid-April. Once paid, the demand note becomes the valid certificate.
If no demand note arrives, inform IRD in writing within one month of your current certificate’s expiry. IRD may impose penalties on overdue renewals.
Getting your BR right the first time
The route depends on your structure. Limited companies register through the Companies Registry at incorporation, while sole proprietorships, partnerships and branches go straight to IRD.
Either way, the one-month clock starts when business commences, and the duties continue after the certificate arrives. Check the current fee table before filing and keep a calendar for commencement, change and renewal deadlines.
FAQ
What happens if I register late? Failing to comply with the Business Registration Ordinance can bring a fine of up to HK$5,000 and one year’s imprisonment. IRD’s own example shows a late sole proprietor being billed for the missed years back to the original commencement date.
Is a three-year certificate cheaper? Yes. A three-year certificate costs HK6,170,aboutHK2,057 a year, compared with HK$2,350 for a one-year certificate.
Do online sellers need a BR? Yes, if they are carrying on a business for gain in Hong Kong. The obligation applies whatever platform or channel the business uses.
Can a sole director act as company secretary? No. A company with only one director must appoint someone else, either an individual ordinarily resident in Hong Kong or a corporate secretary with a Hong Kong office.
How can I look up a company’s BRN? Business registration particulars can be searched through GovHK. For companies registered before 27 December 2023, the Companies Registry’s e-Search mapping function links the former company number to the BRN.
