A Complete Guide to Hong Kong TIN Number for Individuals

Navigating Hong Kong’s tax system begins with understanding the Hong Kong personal tax identification number. Unlike many countries, Hong Kong does not issue a separate TIN card. Instead, an individual’s Hong Kong Identity Card (HKID) number acts as the official TIN equivalent.

This unique identifier is essential for taxation and compliance, facilitating seamless communication with the Inland Revenue Department (IRD), accurate tax filing, and meeting international reporting obligations under the Common Reporting Standard (CRS) and FATCA.

Since Hong Kong uses existing identifiers rather than a separate TIN, it is important to provide the full HKID number, including the check character, whenever a TIN is required.

In the sections that follow, we will explain how individuals and companies use their TINs, outline CRS/FATCA requirements, highlight common challenges, and show how BBCIncorp can support your tax and registration needs in Hong Kong.

Understanding the Hong Kong tax identification number

Tax authorities use a Tax Identification Number (TIN) to identify taxpayers and ensure compliance. In Hong Kong, no separate TIN is issued — existing identity and registration numbers serve as official TINs for individuals and entities.

What is the TIN number in Hong Kong?

In many countries, a Taxpayer Identification Number (TIN) is a dedicated number issued to each taxpayer for tax and compliance purposes. In Hong Kong, the system is different. The Inland Revenue Department (IRD) does not issue a separate TIN card for most residents.

For individuals, the Hong Kong Identity Card (HKID) number serves as the official TIN equivalent. The full HKID number, including all letters and digits with the check character, is used for identification.

For businesses and other entities, the Business Registration Number (BRN) acts as the TIN equivalent. This approach allows the IRD to identify taxpayers efficiently for tax returns, assessments, and international reporting under the Common Reporting Standard (CRS) and FATCA.

How the Hong Kong TIN format works

For individuals, the TIN format matches the HKID number, typically one or two uppercase letters followed by six digits and a check character, which can be a number or the letter A.

On official documents used for international reporting or banking compliance, the full HKID number must be provided without parentheses. For entities, the TIN equivalent is the BRN, an eight-digit number printed on the Business Registration Certificate.

On some IRD documents, such as the number shown for eTAX login, the identifier is used only for accessing the online portal and is not the TIN for CRS or FATCA compliance.

Why Hong Kong uses existing tax file numbers as TIN

Hong Kong has a simplified tax system, and using existing identifiers like HKID for individuals or BRN for companies avoids the need for a separate TIN card.

The IRD-assigned HKID or BRN fulfills all the essential functions of a TIN, including tracking tax residency, matching tax returns and correspondence, supporting domestic tax compliance, and enabling international exchange of information under CRS and FATCA.

This system ensures taxpayers are uniquely identifiable without additional tax ID paperwork, making Hong Kong’s approach efficient, internationally recognised, and compliant with global standards.

Hong Kong tax identification number for individuals

In Hong Kong, the Inland Revenue Department (IRD) does not issue a separate TIN for individuals. Instead, existing identification and tax‑file numbers serve as the official TIN equivalents, ensuring that taxpayers can meet personal tax obligations efficiently.

Who is eligible for a Hong Kong personal TIN

A Hong Kong tax identification number is assigned to anyone liable to tax in the region. This includes employees, self‑employed persons, and residents who file an individual tax return in Hong Kong for income such as salaries, rental income, or business profits.

Non-residents who earn income in Hong Kong and are required to file salary tax are also assigned an IRD file number that functions as their TIN.

How to find your Hong Kong personal tax identification number

Individuals can locate their TIN on several official documents. It appears on the Tax Return – Individuals (Form BIR60), as well as on the Notice of Assessment issued by the IRD.

Additionally, the same number is used in the eTAX Individual account on the IRD website. It is important to note that some references to TIN on login screens may only serve as portal credentials rather than official identifiers.

How non-residents are issued a Hong Kong TIN

Non-residents receive a tax‑file number when they first file a Hong Kong tax return. This number acts as their Hong Kong TIN number and allows the IRD to track their tax obligations efficiently.

It also supports cross-border reporting under the Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA), ensuring that non-residents comply with both local and international tax requirements.

By using existing identification and tax‑file numbers, Hong Kong maintains a straightforward and efficient system for assigning a tax identification number to both residents and non-residents, simplifying compliance and international reporting.

Hong Kong tax identification number for companies

What serves as a company’s tax identification number in Hong Kong

The Business Registration Number printed on the Business Registration Certificate (BRC) functions as a company’s TIN equivalent. The BRN is an eight-digit number assigned by the IRD when a business is registered.

For corporations, partnerships, sole proprietorships, or other registered entities, the BRN is used by the IRD to identify them for Profits Tax and other tax obligations.

Since 27 December 2023, the BRN has also been adopted as the Unique Business Identifier (UBI). For companies incorporated or registered from that date onwards, the BRN or UBI is shown on the Companies Registry Certificate of Incorporation or the Certificate of Registration of a Non-Hong Kong Company.

Where to find the company’s TIN

A company’s TIN can be found on its Business Registration Certificate, where the eight-digit BRN is listed under the heading “Certificate No.”

This number is used in multiple official contexts, including corporate tax filings such as the Profits Tax Return (BIR51), bank account applications, KYC procedures, and international tax reporting under frameworks such as the Common Reporting Standard (CRS).

When companies must provide their TIN

Every time a company submits its Profits Tax Return, it must include the BRN to ensure the IRD correctly identifies the taxpayer.

In addition, the BRN is required for cross-border reporting, banking compliance, regulatory filings, and other financial transactions where international tax residency or CRS obligations apply. Using a consistent identifier across all filings and compliance requirements ensures clarity and helps prevent administrative errors.

For companies reviewing banking requirements, it may also be useful to explore guidance on how to open a bank account in Hong Kong, particularly since many banks request the BRN during onboarding.

By using the Business Registration Number as the official TIN, Hong Kong maintains a simple and efficient system for tax identification and compliance for all companies operating within its jurisdiction.

Registering, updating, or retrieving your Hong Kong TIN

Managing your Inland Revenue Department (IRD) assigned TIN, whether you are an individual or a company, is generally straightforward. Most of the process is automatic, but certain steps may be necessary if your records change or if you forget your number.

How TINs are assigned automatically by the IRD

For individuals, a Hong Kong TIN is automatically assigned when they first need to file tax, typically upon submitting a tax return or becoming liable for income. The identifier used for reporting purposes is the individual’s Hong Kong Identity Card (HKID) number.

For companies, the TIN equivalent is the Business Registration Number (BRN), which is issued when the business is first registered. This BRN serves as the company’s TIN for profits tax, reporting, and compliance purposes.

How to update or verify TIN information

It is important to ensure your TIN and related information are accurate and up to date. For individuals, any change in personal details, such as correspondence address, should be reported to the IRD promptly, for example through the online portal.

For companies, changes in business particulars, including company name, address, or nature of business, must be reported to the Business Registration Office using the prescribed forms. Keeping information current ensures that all filings, communications, and compliance procedures reference the correct identifier and contact details.

How to retrieve a lost or forgotten TIN

If you forget your TIN, for instance the number used for e-filing via the eTAX portal, the IRD provides a recovery process.

On the Individual Tax Portal login page, the “Forgot TIN or Password” option allows you to enter your HKID or Individual Tax File Number along with a verified contact such as email or mobile. The system authenticates your identity and provides the TIN either on screen or by email or post.

If online recovery is not possible, you can contact the IRD directly. Identity verification is required to protect confidentiality.

Understanding these procedures allows both individuals and businesses to manage their Hong Kong tax identification number efficiently, maintain accurate records, and ensure compliance with minimal difficulty.

Importance of TIN for compliance and international reporting 

A Tax Identification Number (TIN) plays a central role in both local tax compliance and global financial reporting. In Hong Kong, proper use of a valid TIN ensures that individuals and companies are correctly identified for all tax-related matters, facilitating efficient and accurate administration by the Inland Revenue Department (IRD).

Role of TIN in Hong Kong’s tax compliance system

The Hong Kong TIN serves as the unique identifier the IRD uses for accurate tax filing, record-keeping, and correspondence. For individuals, the Hong Kong Identity Card (HKID) number acts as the TIN equivalent, while for companies, the Business Registration Number (BRN) is used.

All assessments, notices of assessment, tax returns, and financial-account reporting are linked to these identifiers. Having the correct TIN ensures taxpayers are properly tracked and helps prevent misallocation or administrative errors.

TIN under global reporting frameworks (CRS and FATCA)

Under global frameworks such as the Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA), financial institutions in Hong Kong are required to collect and report information about account holders who are tax residents in Hong Kong or other jurisdictions.

This information includes name, address, date of birth, tax residence, and the TIN or its functional equivalent. Providing accurate TIN information enables banks to meet their reporting obligations, supports correct cross-border data exchange, and helps prevent tax evasion.

Consequences of incorrect or missing TINs

Incorrect or missing TINs can create significant compliance challenges. Errors in reporting or providing an invalid TIN can lead to delays in processing tax returns, mis-matched records, or rejection of filings.

On the international side, financial accounts may be treated as non-compliant, with potential risks including frozen accounts or difficulties in onboarding with banks.

A correct and valid Hong Kong TIN is therefore essential for both domestic tax compliance and international financial reporting. It allows the IRD and financial institutions to reliably identify taxpayers and account holders, supports transparency under CRS and FATCA, and helps individuals and companies avoid unnecessary compliance risks.

BBCIncorp’s expertise in Hong Kong tax and business compliance

BBCIncorp is a trusted corporate service provider dedicated to guiding clients through Hong Kong’s tax, registration, and compliance requirements. Whether you are an individual or a business, BBCIncorp provides comprehensive support from company setup to ongoing compliance, allowing you to focus on growth while ensuring regulatory obligations are met.

How BBCIncorp assists with Hong Kong tax compliance

BBCIncorp helps individuals and companies obtain, verify, and update their official identifiers, including the Hong Kong Tax Identification Number and Business Registration Number. The team manages communication with the Inland Revenue Department, supports eTAX registration, and ensures all client records are accurate and fully compliant with Hong Kong tax regulations.

In addition, clients who use BBCIncorp’s accounting services in Hong Kong benefit from seamless alignment between tax compliance, bookkeeping, and regulatory filings, creating a fully integrated support system for their ongoing obligations.

Comprehensive corporate services for Hong Kong businesses

Beyond tax compliance, BBCIncorp offers full corporate services that support every stage of setting up a company in Hong Kong. This includes company incorporation, Business Registration Number setup, corporate secretarial services, and ongoing compliance maintenance.

Clients also receive support for accounting, tax filing, CRS and FATCA advisory, bookkeeping, and audit preparation. The firm handles statutory filings, renewal reminders, and ensures all deadlines are met to prevent penalties or compliance issues.

Why choose BBCIncorp for your Hong Kong operations

International clients rely on BBCIncorp for its efficiency, transparency, and expertise. The firm’s digital solutions simplify complex administrative processes, making incorporation, compliance, and reporting straightforward even for businesses operating remotely.

With multilingual support and a global network, BBCIncorp provides scalable services tailored to startups, SMEs, and multinational enterprises seeking a presence in Hong Kong.

By combining local knowledge, streamlined processes, and comprehensive support, BBCIncorp ensures smooth, compliant, and efficient business operations for all clients navigating Hong Kong’s tax and regulatory environment.

Conclusion

The Hong Kong Tax Identification Number is a critical element for both individuals and businesses in managing tax obligations and ensuring compliance.

For individuals, the Hong Kong Personal Tax Identification Number helps the Inland Revenue Department accurately track income and tax filings, while for companies, the Business Registration Number serves as the official TIN for profits tax and reporting.

Proper use of the TIN is essential not only for local tax filing but also for international reporting under frameworks such as CRS and FATCA.

To navigate these processes efficiently and avoid errors or compliance issues, consulting experts like BBCIncorp can provide invaluable guidance, ensuring accurate registration, timely filings, and smooth management of all tax-related responsibilities.

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