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A business registration certificate (BRC) is mandatory for most businesses operating in Hong Kong. Issued under the business registration regime by the Business Registration Office of the Inland Revenue Department, it confirms that a business is registered for business and tax purposes.

For local limited companies, the BRC is normally issued together with the Certificate of Incorporation through Hong Kong’s one-stop company and business registration service.

In this guide, we explain what a Hong Kong business registration certificate is, who needs one, how to apply, the current fees, renewal rules, penalties for late registration, and how it differs from the Certificate of Incorporation.

Key Takeaways

  • A business registration certificate confirms that a business is registered for business and tax administration purposes in Hong Kong.
  • Most businesses carrying on trade, commerce, professional services, or a Hong Kong presence must obtain a Hong Kong business registration certificate.
  • Sole proprietorships, partnerships, non-Hong Kong companies, and branch businesses generally need to apply within one month from the commencement of business.
  • For the period from 1 April 2026 to 31 March 2027, the total fee for a one-year Business Registration Certificate is HK$2,350, while a three-year certificate costs HK$6,170.
  • A BRC is different from a Certificate of Incorporation, which proves that a limited company has been legally incorporated.

What is the Hong Kong business registration certificate?

A Hong Kong business registration certificate (BRC) is a document that confirms your business registration with the Business Registration Office under the Inland Revenue Department.

The business registration certificate is mainly used to evidence business and tax registration. For instance, when opening a corporate bank account, you will need to submit a certified true copy of your BRC to verify the company’s identity.

You are legally obliged to apply for a business registration certificate (BRC) within 30 days of commencing operations. This period also applies when your business undergoes any significant changes, such as your business name, business address, nature of business, or date of commencement.

Here is a business registration certificate sample:

Br certificate in Hong Kong
Business registration certificate in Hong Kong
Why the Business Registration Certificate is more than just a tax document

Why the Business Registration Certificate is more than just a tax document

The Business Registration Certificate issued by the Inland Revenue Department (IRD) is mandatory for every business operating in Hong Kong and must be prominently displayed at the registered office or principal place of business.

Its details may also be cross-referenced by the Companies Registry during company annual compliance checks and filings, such as the Annual Return (NAR1).

Unlike the Certificate of Good Standing or Certificate of Incumbency, which prove ongoing compliance and current officers, the BRC focuses solely on tax registration validity and must be renewed annually (or every three years) within one month of expiry to avoid a HK$300 late penalty plus court prosecution.

Many companies therefore store it alongside the Articles of Association and significant controllers register at the registered office, creating a single compliance folder that satisfies both IRD and Companies Registry inspections.

What details are listed in a business registration certificate?

A Hong Kong business registration certificate contains key information that identifies your business and confirms its legal standing. The certificate includes:

  • Business name
  • Nature of business
  • Registered address
  • Type of business (e.g., sole proprietorship, partnership, or limited company)
  • Date of commencement
  • Expiry date
  • Business Registration Number (also known as the unique business identifier)

These details serve as proof of registration and are essential when opening a business bank account, signing contracts, or fulfilling tax obligations.

Since the implementation of the Unique Business Identifier regime on 27 December 2023, the Business Registration Number, meaning the first eight digits of the Business Registration Certificate number, has been adopted as the identifier for companies and entities under the administration of the Registrar of Companies(1).

Existing BRNs were automatically recognized as UBIs, so no re-registration or updated certificate was required. Business registration certificates issued before and after the change remain valid and continue to display the same number, now officially referred to as the UBI.

If you are asked to provide your UBI, you can simply use the number shown on your current certificate. This change is part of an ongoing effort by the Hong Kong government to streamline business administration and enhance efficiency.

Regulatory policies can change over time, and businesses are encouraged to consult the latest guidelines on the Hong Kong Inland Revenue Department’s website to ensure compliance with current requirements.

Keeping the certificate updated and accessible will allow you to meet legal obligations and demonstrate your business’s legitimacy in Hong Kong.

Note

Note

If your business engages in financial services such as securities trading, asset management, or advising, displaying only the Business Registration Certificate is insufficient—you must also obtain and prominently show an SFC License issued by the Securities and Futures Commission under the Securities and Futures Ordinance, with failure attracting fines up to HK$5 million or imprisonment.

Types of BRC in Hong Kong

Hong Kong offers two main types of business registration certificates, each available in one‑year or three‑year terms: Standard BRCs and Branch BRCs.

  • Standard BRC: Required for your principal place of business or sole proprietorships, partnerships, or locally incorporated companies. You can opt for a one‑year (valid for 12 months) or a three‑year (36 months) certificate. The three‑year option eases administration by reducing annual renewals.
  • Branch BRC: Mandatory for each additional branch office or other office operating under the same business entity. These also come in one‑year or three‑year variants and must be displayed at each location. Fees differ based on certificate type and duration.

Both certificates contain the same business details and carry equal legal standing. The choice comes down to your preference for either short-term flexibility or long-term convenience. In addition, you must ensure timely renewal before the certificate expires to remain compliant with Hong Kong’s regulations.

2 main types of BRC in Hong Kong
2 main types of BRC in Hong Kong

Which businesses are required to have a BRC in Hong Kong?

In Hong Kong, most businesses must apply for a business registration certificate within one month of starting operations. In fact, the requirement applies to a wide range of entities, regardless of size or structure.

According to the Inland Revenue Department(2), businesses required to register include trade, commerce, craftsmanship, professional activities, clubs providing services or premises to members, Hong Kong companies, non-Hong Kong companies with a Hong Kong place of business, representative or liaison offices,…

Business typeIs a BRC required?Timing
Local limited companyYes. The application is made through the one-stop company and business registration process.At incorporation.
Sole proprietorshipYes, if carrying on business in Hong Kong.Within one month from business commencement.
PartnershipYes. Limited Partnership Funds also require business registration but follow specific simultaneous registration procedures.Within one month from business commencement.
Non-Hong Kong company with a Hong Kong place of businessYes.Under the relevant registration or business commencement process.
Representative or liaison office in Hong KongYes, even if it is not directly generating revenue.Within the applicable business registration timeline.
Branch businessYes, a branch registration certificate is required for a branch business.Direct application to the Business Registration Office.
Employment onlyNo. A person who is only holding an office or employment is not treated as carrying on business.Not applicable.

Qualified business forms:

  • Any form of activity conducted by an individual/ organization to generate profit.
  • Any club that facilitates services/ provides physical premises for recreational activities.
  • Every company incorporated under the Hong Kong Companies Ordinance or a foreign company that has established a presence in Hong Kong, irrespective of whether or not it’s conducting any business activities in Hong Kong.
  • Every non-Hong Kong company that maintains a representative office/liaison office in Hong Kong, or has leased out a property in Hong Kong.

Note that there are several exemptions to this, which we will also go over below.

Exempted activities:

  • Charitable work done by approved institutions.
  • Agricultural activities such as marketing, gardening, and livestock rearing/breeding, are conducted by small-scale businesses, i.e., non-incorporated businesses.
  • Shoe-polishing job.
  • Hawkers who operate outside commercial buildings.

Business registration certificate vs. Certificate of Incorporation

A Business Registration Certificate and a Certificate of Incorporation serve different legal and administrative purposes. A limited company in Hong Kong normally needs both, but they are issued by different authorities and prove different things.

ItemBusiness Registration CertificateCertificate of Incorporation
Main purposeConfirms that a business is registered under Hong Kong’s business registration regime for business and tax administration purposes.Confirms that a local limited company has been incorporated in Hong Kong.
Issuing authorityBusiness Registration Office under the Inland Revenue Department.Companies Registry.
Who needs itMost businesses carry on business in Hong Kong, including sole proprietorships, partnerships, local companies, non-Hong Kong companies with a Hong Kong presence, and branch businesses.Local limited companies incorporated in Hong Kong.
Common use casesBusiness registration proof, tax administration, business verification, renewal compliance, bank account opening, and commercial checks.Company incorporation proof, corporate identity verification, investor due diligence, and statutory filings.
TimingIssued through the one-stop service for companies, or through direct application for other business types.Issued when a company incorporation application is approved.
IdentifierShows the Business Registration Number, now used as the Unique Business Identifier for companies under the Companies Registry regime.Since 27 December 2023, the BRN is adopted as the “No.” on certificates issued by the Companies Registry.

The Certificate of Incorporation is issued by the Companies Registry when a company is successfully incorporated under the Companies Ordinance. It confirms that the company exists as a legal entity in Hong Kong and is typically only applicable to limited liability companies.

The business registration certificate, on the other hand, is issued by the Inland Revenue Department. It proves that your business, whether it’s a sole proprietorship, partnership, limited company, or branch of an overseas company, is registered for tax purposes and allowed to operate in Hong Kong.

In short, incorporation establishes your company as a separate legal entity, while business registration allows you to conduct business activities and comply with tax and regulatory requirements.

For limited companies, both documents are required: you first incorporate the company and obtain the Certificate of Incorporation, then register the business and receive the BRC. For sole proprietorships or partnerships, only the BRC is needed, since no incorporation takes place.

HK company registration certificate vs. Certificate of Incorporation
Business registration certificate vs. Certificate of Incorporation

What businesses will need a Hong Kong business registration certificate?

Under the statutory guidelines of corporate governance law, every business in Hong Kong must acquire the business registration certificate to display conspicuously.

Qualified business forms:

  • Any form of activity conducted by an individual/ organization to generate profit.
  • Any club that facilitates services/ provides physical premises for recreational activities.
  • Every company incorporated under the Hong Kong Companies Ordinance or a foreign company that has established a presence in Hong Kong, irrespective of whether or not it’s conducting any business activities in Hong Kong.
  • Every non-Hong Kong company that maintains a representative/liaison office in Hong Kong, or has leased out a property in Hong Kong.

Note that there are several exemptions to this, which we will also go over below.

Exempted activities:

  • Charitable work done by approved institutions
  • Agricultural activities such as marketing, gardening, and livestock rearing/breeding, are conducted by small-scale businesses, i.e., non-incorporated businesses.
  • Shoe-polishing job
  • Hawkers who operate outside commercial buildings

When do you need to apply for a business registration certificate?

The timing for applying for a BR certificate depends on your business structure and start date:

  • Local companies (limited by shares, not limited by guarantee):
    You must apply for a BRC at the same time you submit your incorporation documents to the Companies Registry (via Form NNC1/NNC1G). Hong Kong’s integrated “one-stop company and business registration” service ensures both your Certificate of Incorporation and BRC are issued simultaneously.
  • Sole proprietorships, partnerships, branches, or representative offices:
    These entities are required to apply for a BRC within one month (30 days) after commencing business. Applications can be filed online, by mail, or in person at the Inland Revenue Department’s Business Registration Office.

Failing to comply within the prescribed timeframe may result in a HK$5,000 fine, up to one year of imprisonment, and back-dated late fees if registration is delayed by more than a year.

To ensure compliance:

  1. Determine your business structure and planned start date.
  2. For incorporated companies, use the one-stop service together with incorporation.
  3. For others, apply for a BRC within 30 days of commencing operations.
  4. Submit the correct form, supporting documents, and payment of the registration fee and levy.

Starting your business registration early helps you avoid legal penalties and enables you to open corporate bank accounts and enter into contracts smoothly.

How to apply for a Hong Kong business registration certificate

Applying for a Hong Kong business registration certificate is a straightforward process. Below is a breakdown of both the online and written application methods to help you decide which works best for your situation.

Online application process

The Inland Revenue Department (IRD) allows businesses to apply for a BRC conveniently through its eTAX portal. No appointment is necessary. This option is ideal for those who already have the required documents ready and prefer a faster turnaround.

To apply online, log in to the eTAX website and fill out the appropriate form for your business type. You’ll be prompted to enter basic details about your business, such as the name, nature of business, address, and commencement date.

Then, you must upload digital copies of supporting documents, such as identification papers or incorporation documents, depending on your business structure.

After completing the form, pay the required registration fee and levy online. Once processed, the IRD issues the certificate electronically or by post, typically within two working days.

This method is efficient, cost‑effective, and eliminates the need to visit the IRD office physically, making it a preferred choice for many businesses starting in Hong Kong.

Written application process

If you prefer to submit your application in writing, you can do so either by mail or in person at the IRD Business Registration Office. Simply follow these six steps:

Written application process for Hong Kong business certificate
Written application process for Hong Kong business registration certificate

Step 1: Determine the type of your business entity

Before applying, identify whether your business is a sole proprietorship, partnership, limited company, or branch of a foreign company. This determines the correct business registration form and required documents.

Step 2: Prepare all necessary documents

Gather the relevant documents. For unincorporated businesses, this includes the owner’s or partners’ identification documents and proof of business address. For companies, include your Certificate of Incorporation and Articles of Association.

Step 3: Complete the registration form

Fill out the appropriate form based on your business structure. These include:

  • Form 1(a) for Sole proprietorships
  • Form 1(b) for Hong Kong incorporated companies
  • Form 1(c) for Local partnerships or unincorporated bodies
  • Form 1(ca) for Limited Partnership Funds
  • Form 1(d) for Branch offices of a non-Hong Kong company

Each form requires essential details such as your business name, nature of business, business address, commencement date, and entity type.

You can find and download all relevant forms from the Inland Revenue Department’s official business registration page.

Step 4: File your application with the relevant authority

Submit your completed form and documents to the IRD Business Registration Office, either in person or by post. If applying in person, no prior appointment is required.

Step 5: Settle the required fees and levy

Pay the prescribed registration fee and levy at the time of submission. Payment can be made by cash (in person), cheque, or other accepted methods.

Step 6: Obtain your business registration certificate

After processing, which usually takes about one to two working days, the IRD will issue your BRC. You can collect it in person or have it mailed to your registered address.

Cost to apply for a Hong Kong business registration certificate

According to the Inland Revenue Department’s Business registration fee and levy table(3), the cost of a business registration certificate depends on the certificate type, validity period, and commencement date. For certificates commencing between 1 April 2026 and 31 March 2027, the current fees and levies are as follows.

Certificate typeValidityRegistration feeLevyTotal payable
Business Registration Certificate1 yearHK$2,200HK$150HK$2,350
Business Registration Certificate3 yearsHK$5,720HK$450HK$6,170
Branch Registration Certificate1 yearHK$80HK$150HK$230
Branch Registration Certificate3 yearsHK$208HK$450HK$658

These fees include the Protection of Wages on Insolvency Fund levy, where applicable. They are paid at the time of application, whether online, by post, or in person.

It’s important to note that fees are reviewed annually. Always remember to confirm the current rates on the Inland Revenue Department’s website before applying.

The business owners will be able to focus on growing their business while an agency with expertise prepares and submits the required documents to the Business Registration Office.

Remember to consult with experts as soon as possible to ensure you have the time to get through the lengthy incorporation process.

Having support from the start will ease the additional essential procedures

A positive outcome of this approach is that the agency will be able to assist you with other business-related steps (e.g., opening a bank account, appointing a secretary, etc.) following your company’s specific conditions as well as requirements.

Complying with local specialties requires local experts’ experience and knowledge

Complying with Hong Kong’s business regulations requires more than just filling out forms. It demands local expertise and a deep understanding of what authorities expect.

A trustworthy agency brings years of experience working with companies across industries, knowing exactly what steps to take (and avoid) to improve your chances of building a successful business.

Since a business registration certificate is mandatory in Hong Kong, partnering with professionals makes the process faster, smoother, and far more efficient. Instead of navigating unfamiliar procedures, you benefit from expert guidance that saves time and prevents costly mistakes.

If you’re ready to register your Hong Kong business with confidence, BBCIncorp is here to help.

Quickly obtain your HK business registration certificate with BBCIncorp

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  • Years of expertise helping global enterprises establish in Hong Kong, Singapore, Delaware, etc.
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Our all‑in‑one service package ensures your Hong Kong business is set up quickly, correctly, and ready to operate from day one. Get in touch with us today or visit our site for timely support.

Conclusion

A business registration certificate in Hong Kong is a crucial document to show the legal status of the business. This proves that a company is registered and compliant with Hong Kong law.

This certificate must be renewed every year, and businesses are responsible for keeping their registration up to date. Be mindful that business registration and company registration in Hong Kong are two different processes, so consult professionals before launching your business.

Feel free to contact us via service@bbcincorp.com for any concerns and questions about incorporating your Hong Kong company or doing business in general. We are here to help!

References:

  • (1): Companies Registry – Lists for the Mapping of Former Company Numbers with Business Registration Numbers: https://www.cr.gov.hk/en/electronic/e-servicesportal/e-search/lists_for_the_mapping.htm
  • (2): Inland Revenue Department – “Business” Required to be Registered: https://www.ird.gov.hk/eng/tax/bre_abr.htm
  • (3): Inland Revenue Department – Business Registration Fee and Levy Table: https://www.ird.gov.hk/eng/pdf/brfee_table.pdf

Frequently Asked Questions

What actions should you take if your business registration certificate is lost?

If your Hong Kong business registration certificate is lost, obtaining a duplicate is a simple process. You can request it directly from the Business Registration Office or conveniently online via the GovHK website.

Upon successful application, the duplicate certificate is issued immediately as a downloadable PDF. This electronic version can be viewed, printed, or downloaded for a period of two months from the date of your application, ensuring you quickly regain access to this crucial document.

What do you need to do to renew your business registration certificate?

To renew your business registration certificate in Hong Kong, you should receive a demand note from the Inland Revenue Department approximately one month before your current BRC expires.

This demand note serves as the request for payment of the business registration fee. Once the fee is paid, the demand note itself becomes your new, valid business registration certificate.

If you don’t receive this note, or if you lose it, you should contact the IRD in writing within one month of your current certificate’s expiry date.

It’s also recommended to check the IRD’s official website for the most up-to-date information on fees, as waivers for the Business Registration fee may sometimes be offered as part of government business incentives.

What is the difference between BRN and CRN Hong Kong?

In Hong Kong, the Business Registration Number (BRN) and Company Registration Number (CRN) are different identifiers.

The BRN, issued by the Inland Revenue Department, appears on the business registration certificate and is used for tax and business regulation purposes. As of December 2023, it is also called the Unique Business Identifier (UBI).

The CRN, issued by the Companies Registry, appears on the Certificate of Incorporation and identifies the company as a legal entity under Hong Kong law. Only incorporated companies have a CRN, while all businesses engaging in activities locally must have a BRN for compliance and tax purposes.

What are the penalties for not complying with the requirements?

If you do not register for a business registration certificate in Hong Kong, you may be subject to fines and penalties. The amount of the fines and penalties will depend on the severity of the offense.

Fines can be HK$5,000 to HK$100,000, while imprisonment can be up to 1 year. In the most serious cases, the company can be struck off the register and dissolved.

Here are the necessary legal tools for checking Hong Kong Company Registration we have gathered to help you with the process.

What are the eligibility criteria to be exempted from the business registration fee?

Organizations may be exempt from the business registration fee if they operate solely for charitable purposes and do not engage in profit-generating activities.

To qualify, the entity must be recognized as a charity under Section 88 of the Inland Revenue Ordinance. This includes religious bodies, educational institutions, and non-profit associations.

Applicants must submit a written request to the Commissioner of Inland Revenue along with documents such as the governing instrument, financial statements, and proof of charitable work.

Once approved, the exemption applies to both the fee and levy under the Business Registration Ordinance.

What happens if the business registration fee is not paid by the due date?

If the business registration fee is not paid by the due date, the business owner may face penalties imposed by the Hong Kong Inland Revenue Department (IRD).

A surcharge of 5 percent is typically added immediately after the due date, and an additional 10 percent may apply if the fee remains unpaid for an extended period.

Continued non-compliance can result in legal action, including prosecution. In some cases, the business registration may be considered invalid, affecting the company’s ability to operate legally or enter into official contracts.

What is the process for updating a business’s registered address, name, or operational activities?

To update your business information, you must notify the Hong Kong Inland Revenue Department (IRD) within one month of the change.

  • For changes in business address, business name, or nature of business, sole proprietors and partnerships should complete Form IRC 3111A.
  • Limited companies must also file the appropriate form with the Companies Registry (e.g. Form NR1 for address changes).

Submissions can be made in person or by mail. Once approved, a revised Business Registration Certificate will be issued to you. Please note that late or incorrect updates may lead to penalties and affect your compliance.

Do you need other licences besides a business registration certificate?

Yes, some businesses may need additional licences, permits, or professional qualifications. The issue of a Business Registration Certificate or Branch Registration Certificate does not mean that the business has complied with every law applicable to its industry.

For example, regulated activities such as financial services, employment agency services, food business, education, import and export of restricted goods, or certain professional services may require separate approvals. Before launching operations, founders should check whether the business activity requires industry-specific licensing.

Disclaimer: While BBCIncorp strives to make the information on this website as timely and accurate as possible, the information itself is for reference purposes only. You should not substitute the information provided in this article for competent legal advice. Feel free to contact BBCIncorp’s customer services for advice on your specific cases.

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