Business Registration Number (BRN) in Hong Kong: The Complete Guide

If you're setting up a business in Hong Kong, the Business Registration Number (BRN) is one of the first things you'll need. It's the official 8-digit identifier the Inland Revenue Department (IRD) uses to recognize your business for tax and regulatory purposes — and without it, you can't legally operate, open a business bank account, or file returns.

This guide explains everything you need to know about the Hong Kong BRN: what it is, who needs one, how to get one, how it compares to the old Company Registration Number, and what mistakes to avoid along the way.

What Is a Business Registration Number (BRN) in Hong Kong?

A Business Registration Number (BRN) is a unique 8-digit number issued by the Inland Revenue Department (IRD) of Hong Kong. It is printed on your Business Registration Certificate (BRC) under “Certificate No.” — this is your Business Registration Certificate number — and serves as your business's official identifier for all tax-related and regulatory dealings with the government.

Where to Find Your BRN

Your BRN appears in the middle section of your Business Registration Certificate, under the field labelled "Certificate No." The format is 8 consecutive digits — for example: 12345678.

You can also verify any BRN through the Business Registration Number Enquiry Service.

Who Needs a Business Registration Number in Hong Kong?

Under the Business Registration Ordinance (Cap. 310), virtually all businesses operating in Hong Kong must obtain a BRN. This applies regardless of size or structure, including sole proprietors, partnerships, local companies, and foreign companies with a presence in Hong Kong.

The requirement covers any trade, profession, or commercial activity carried on for profit, whether conducted online or from a physical location. It also applies to non-Hong Kong companies with a place of business, re-domiciled companies, open-ended fund companies, limited partnership funds, clubs providing facilities to members, and even foreign companies leasing property in Hong Kong.

Who Is Exempt?

A limited number of activities are exempt from business registration requirements. These include:

• Approved charitable institutions
• Agriculture, market gardening, livestock breeding, or fishing (this exemption does not apply to companies)
• Licensed hawkers operating outdoors
• A qualifying business under Feed-in Tariff (FiT) scheme participants
• Individuals in employment who are not carrying on a business

If you are unsure whether your activity qualifies as “carrying on a business,” it is generally safer to register, as penalties for non-compliance can be significant.

What’s the Difference Between a CRN and a BRN?

This is one of the most common points of confusion when setting up a Hong Kong company. Here's a clear side-by-side comparison:

Why the CRN No Longer Exists for New Companies

Before December 2023, a newly incorporated Hong Kong company received two separate numbers: a CRN from the Companies Registry and a BRN from the IRD. These served overlapping but distinct purposes, which created administrative duplication.

On 27 December 2023, Hong Kong introduced the Unique Business Identifier (UBI) system to consolidate these into a single reference number. Under this system, the BRN is now the UBI used across government departments.

The CRN is no longer issued to new Hong Kong incorporated companies, although it still appears on historical documents and records.

How to Obtain a Business Registration Number in Hong Kong

Applying for a BRN is straightforward. The method depends on your business type.

Option 1: One-Stop Company and Business Registration Service (for Companies)

If you are incorporating a local company or registering a non-Hong Kong company under the Hong Kong Companies Ordinance (Cap. 622), you can complete both company incorporation (or registration) and business registration in a single combined application through the Companies Registry.

This is the standard route for limited companies — the most common structure chosen by foreign entrepreneurs.

How to apply:

• Online: via the e-Registry Portal
• In person: at the Companies Registry, 14th Floor, High Block, Queensway Government Offices, 66 Queensway, Hong Kong

Documents required (local companies):

• Incorporation Form NNC1 (private company) or NNC1G (guarantee company)
• Notice to Business Registration Office (Form IRBR1)
• Articles of Association

Documents required (non-Hong Kong companies):

• Application Form NN1
• Notice to Business Registration Office (Form IRBR2)
• Supporting documents as required

Fees:

• 1-year Business Registration Certificate: HKD 2,150
• 3-year Business Registration Certificate: HKD 5,650

Once approved, the Companies Registry issues both a Certificate of Incorporation (for local companies) or Certificate of Registration (for non-Hong Kong companies) and a Business Registration Certificate together.

Option 2: Apply Directly with the IRD (for Non-Company Entities)

Sole proprietorships, partnerships, unincorporated bodies, and branches must apply directly with the IRD. This also applies to any entity that cannot use the One-Stop Service.

Applications must be submitted within one month of commencing business operations.

How to apply:

• Online: via eTAX at GovHK — available for sole proprietorships, partnerships, and branch registrations
• By post: Business Registration Office, P.O. Box 29015, Concorde Road Post Office, Kowloon, Hong Kong (ensure sufficient postage — underpaid mail is rejected)
• In person: Business Registration Office, 2/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong

What to prepare:

• Completed application form for your business type
• Identification document (e.g., Hong Kong Identity Card for individuals, or registration documents for entities)
• Payment of the applicable business registration fee and levy

Processing time: Online applications are processed by the Business Registration Office within 2 working days of receipt. When the result is available, a notification email is sent to the address provided in the application.

Online applicants can then log in to their eTAX account to view and download the electronic certificate. For paper applications submitted in person or by post, the certificate is collected in person at the Business Registration Office upon notification.

How Air Corporate Can Help

Setting up a Hong Kong company and obtaining your BRN is manageable — but for foreign entrepreneurs unfamiliar with Hong Kong's regulatory landscape, the details matter. A single missed form or late filing can create complications that take weeks to unwind.

Here's what we take care of for you:

• Company incorporation — filing with the Companies Registry and handling all government submissions
• BRN registration — ensuring your business registration is completed correctly and on time
• Company secretary services — mandatory in Hong Kong; we provide this on an ongoing basis
• Registered business address — a compliant Hong Kong address with mail scanning and forwarding
• Bank account setup — we've helped 800+ businesses open Hong Kong accounts, including guiding remote applications
• Accounting, audit, and tax filing — staying compliant after your company is active
• Ongoing compliance support — annual renewal, statutory filings, and everything in between

Switch to Air Corporate if you want your BRN and your company set up correctly, without the back-and-forth, we handle it end to end.

What Happens If You Operate Without a BRN?

Operating a business in Hong Kong without a valid Business Registration Certificate is a criminal offence under the Business Registration Ordinance (Cap. 310). Offenders may face a fine of up to HKD 5,000 and imprisonment for up to one year.

If you apply for business registration more than 12 months after your business has commenced, you may also be required to pay backdated registration fees and levies covering all prior years, not just the current one. These additional costs can accumulate quickly.

Beyond the legal penalties, the practical limitations are significant. Without a BRN, you will generally be unable to open a Hong Kong business bank account, apply for most business licenses, or file tax returns with the Inland Revenue Department. You may also face difficulties entering into leases, contracts, or other formal agreements as a registered business.

Conclusion

The Business Registration Number is not optional bureaucracy — it's the legal foundation of any business operating in Hong Kong. Getting it right from day one means your company is compliant, your bank account applications won't stall, and you won't be facing backdated penalties down the line.

The good news: the process is well-defined, the fees are fixed, and — if you work with the right people — it can be done entirely online, no matter where in the world you're based.

If you're ready to register your Hong Kong company and get your BRN sorted without the hassle, Air Corporate can handle the entire process for you. Over 1,000 companies have started this way. Yours can too.