Starting a business in Hong Kong? You’ll need a Business Registration Certificate (BRC), the proof that your business is registered with the Inland Revenue Department (IRD) under the Business Registration Ordinance (Cap. 310). This FAQ covers the who, what, when, and how of business registration in Hong Kong.
1. What is a Business Registration Certificate?
A BRC is issued by the IRD Business Registration Office.
It confirms your business is registered under the Business Registration Ordinance (Cap. 310) and shows key particulars of the business.
The Business Registration Number (BRN) on the BRC is also your entity's Tax Identification Number (TIN) for Hong Kong purposes.
What the BRC shows (core fields):
- BRN (TIN)
- Business name and (if applicable) company name
- Business address and nature of business
- Date of commencement of business (not the date of incorporation)
- Expiry date of the certificate
If you change particulars (e.g., address, name, nature), notify the IRD within 1 month or via eTAX.
2. Which businesses need a Business Registration Certificate?
Most businesses “carrying on business in Hong Kong” are required to register, including local companies, overseas companies with a Hong Kong place of business, sole proprietors, partnerships, clubs, and non-Hong Kong persons letting out Hong Kong property.
Apply within 1 month of commencement. (Pre-commencement applications are not accepted for most business types.)
Registration Exemptions (Activity-Based):
Some activities are exempt, including:
- Certain hawkers,
- Specified agriculture, horticulture, fishing activities, and
- Charitable institutions not carrying on a profit-making business.
Always check the IRD list before relying on an exemption.
3. How can I obtain a Business Registration Certificate?
The process for obtaining a BRC depends on the type of business you're starting.
For Limited Companies
When you incorporate, you apply for business registration at the same time.
Your Certificate of Incorporation and BRC are issued together under the One-Stop Company and Business Registration Service.
For Sole Proprietorships & Partnerships
If you’re launching a sole proprietorship or partnership, apply separately through the Business Registration Office of the IRD within 1 month of commencement.
You’ll need to:
- Complete Form 1(a) (individual) or Form 1(c) (partnership/other unincorporated body)
- Select the correct business type
- Pay the registration fee and levy (for 2025/26 — HKD 2,200 for 1 year; HKD 5,720 for 3 years; levy waived until 31 March 2026)
Applications can be made online via eTAX, by post, or in person at the Business Registration Office.
For Branch Offices
Each branch of a business must be registered separately and will receive its own Branch Business Registration Certificate.
4. Which forms do I use?
Use the Inland Revenue Department (IRD) Form 1 series to apply for a Business Registration Certificate (BRC) under the Business Registration Ordinance (Cap. 310).
Choose the form that matches your business type and file within 1 month of commencing business.
| Business type | Correct IRD form | When to use it |
|---|---|---|
| Sole proprietor (individual) | Form 1(a) | You operate as an individual and have started carrying on business in Hong Kong. |
| Body corporate (e.g., limited company not using One-Stop) | Form 1(b) | Your entity is a company or other body corporate that needs a BRC. |
| Partnership / other unincorporated body | Form 1(c) | You run a partnership, club, or unincorporated association. |
| Branch of an existing business | Form 1(d) | You open a branch. Each branch needs its own branch registration. |
IRBR194 is only for requesting blank application forms by post/fax. It is not the application itself.
5. What is a Business Registration Number?
A Business Registration Number (BRN) is a unique eight-digit number issued by the IRD to identify a business registered in Hong Kong.
This number appears on the Business Registration Certificate (BRC) and serves as the company’s Tax Identification Number (TIN).
The BRN is required when conducting business activity that is regulated by government bodies.
Many people confuse the BRN with the Company Registration Number (CRN), which the Companies Registry issues upon incorporation.
To understand the difference between both certificates in detail, please refer to our previous article on this topic.
6. Do I have to display the BRC?
Under Hong Kong law, you must display a valid BRC conspicuously at the principal place of business, and a valid branch registration certificate at each branch.
If your certificate was issued electronically, display a printed copy. Inspectors may require production on demand.
This requirement allows government inspectors to verify your business’s legal status at any time.
7. What happens if I fail to comply?
Failure to register on time or to comply with the Business Registration Ordinance (Cap. 310) can lead to a HKD 5,000 fine and up to 1 year’s imprisonment.
Late applicants can also be assessed for back-year fees/levies if more than 12 months late. Register within 1 month to avoid penalties.
8. Are there other licenses and permits needed?
Yes, while the Business Registration Certificate (BRC) is essential, it's not the only requirement.
Depending on the nature of your business, you may also need specific licenses or permits to operate legally in Hong Kong.
Here are some common examples:
- Food premises/restaurant licences (FEHD)
- SFC licences (Securities and Futures Commission)
- Money service operator license (for currency exchange and remittance services)
- Retail and catering licenses (for shops, restaurants, etc.)
- Education permits (for running training centers or schools)
Before you start operating, make sure to check the regulatory requirements specific to your industry.
9. When do I need to apply for a Business Registration Certificate?
Timing matters when registering your business in Hong Kong. The deadline depends on your business type:
- New Businesses: Apply for a Business Registration Certificate (BRC) within one month of starting operations, as required under the Business Registration Ordinance (Cap. 310).
- Limited Companies: If you’re incorporating under the Companies Ordinance (Cap. 622), the BRC is automatically issued through the One-Stop Company Incorporation and Business Registration Service together with your Certificate of Incorporation.
- Sole Proprietorships, Partnerships, and Branches: Apply for a BRC within one month of business commencement or when opening a new branch.
If you launch a freelance consultancy or open a new retail branch on 1 June, you must register by 30 June to stay compliant.
Failure to register on time can lead to penalties of up to HKD 5,000 and 1 year’s imprisonment, so it’s best to apply early.
10. How much does it cost to apply for a Business Registration Certificate in Hong Kong?
As of the 2025/26 assessment year, the HKD 150 levy for the Protection of Wages on Insolvency Fund (PWIF) remains waived until 31 March 2026.
The current fees payable are:
Standard Business Registration Certificate
- One-Year Certificate: HKD 2,200
- Three-Year Certificate: HKD 5,720
Branch Business Registration Certificate
- One-Year Certificate: HKD 80
- Three-Year Certificate: HKD 208
These amounts include the registration fee (under Cap. 310) but exclude the PWIF levy, which is currently waived.
11. When can business registration fees/levies be waived (payment exemption)?
Business registration fees and levies in Hong Kong are normally payable by all businesses operating in Hong Kong under the Business Registration Ordinance (Cap. 310).
However, two types of waivers or exemptions exist:
1. Government-Announced Waivers
From time to time, the Financial Secretary may waive part of the annual registration fee or levy through the Budget.
- For 2025/26, the Business Registration Levy (HKD 200) is waived until 31 March 2026 for both 1-year and 3-year certificates.
- No application is needed; the reduced amount is shown automatically when you register or renew.
2. Statutory Exemptions (Cap. 310 s.3)
Certain businesses are exempt by law, such as:
- Charitable institutions and trusts of a public character
- Agricultural, market-gardening, or fishing businesses
- Businesses carried on by the HKSAR Government
- Businesses conducted entirely outside Hong Kong by unincorporated owners
To apply, submit Form 3 to the Business Registration Office (in person, by post, or via GovHK) with evidence of eligibility.
Other small or low-turnover businesses are not exempt and must still obtain and renew a Business Registration Certificate (BRC) annually or every 3 years.
12. How do I cancel my business registration?
If you cease business (or cease a branch), notify the IRD within 1 month using Form IRC3113 or by letter stating your BRN/branch number, name, address, date of cessation, and contact details.
For companies, BRC obligations continue until deregistration/dissolution. “Not operating” alone does not end the obligation.
13. Do I still have to pay after cancellation?
Business registration is charged annually. Ceasing mid-year generally does not produce a pro-rata refund. Plan cessation and deregistration early to avoid another renewal cycle.
Ready to start your business in Hong Kong?
Air Corporate can prepare the appropriate Form 1, confirm the current fee/levy status, register branches, and file IRC3113 on cessation to keep you compliant.
