Every Hong Kong company has 2 numbers at incorporation: a Business Registration Number (BRN) from the Inland Revenue Department (IRD) and a Company Registration Number (CRN) from the Companies Registry. They are issued by different authorities for different purposes and should not be confused. For the full incorporation process that generates both numbers, see our guide to how to register a company in Hong Kong.
Since December 2023, the BRN has been designated as the Unique Business Identifier (UBI) across all Hong Kong government departments. This reduces, but does not eliminate, the need to reference both numbers in different contexts.
Highlights of this article
- The BRN is an 8-digit number issued by the IRD. It authorises a business to operate and serves as the tax identifier.
- The CRN is a 7-digit number issued by the Companies Registry. It identifies the company as a legal entity.
- Since December 27, 2023, the BRN is also the Unique Business Identifier (UBI), used across government systems.
- A private limited company requires both numbers. Sole proprietorships and partnerships only need a BRN.
- Both numbers appear on the Business Registration Certificate, which must be renewed annually.
What Is a Business Registration Number (BRN)?
The Business Registration Number is the identifier issued when a business registers under the Business Registration Ordinance (Cap. 310). Every person or entity carrying on business in Hong Kong (including a newly incorporated company) must register within 1 month of commencing business.
Format: 8 digits (e.g., 12345678)
Issued by: Inland Revenue Department (IRD)
What it identifies: The right to carry on business in Hong Kong. The BRN appears on the Business Registration Certificate (BRC), which must be displayed at your place of business and renewed annually.
Primary uses:
- Filing profits tax returns with the IRD
- Opening corporate bank accounts (banks require the BRC)
- Invoicing clients and vendors
- Government procurement and licensing applications
- Employer registration with the Mandatory Provident Fund Authority
Who Needs a BRN?
All of the following require a BRN:
- Private limited companies (simultaneously with incorporation)
- Branch offices of foreign companies
- Sole proprietorships
- Partnerships
- Individuals operating a business under a name other than their own
Exemptions:
- Charitable institutions exempted under Section 88 of the Inland Revenue Ordinance
- Clubs and associations that are not profit-oriented
- Government departments and statutory bodies
There is no exemption for small businesses or businesses below a revenue threshold. Any commercial activity requires a BRN within 1 month of commencement.
What Is a Company Registration Number (CRN)?
The Company Registration Number is the unique identifier assigned to a company when it is incorporated under the Companies Ordinance (Cap. 622). It is distinct from the BRN and identifies the company's legal existence as a separate entity.
Format: 7 digits (e.g., 1234567), typically displayed as "CR-1234567" on official documents
Issued by: Companies Registry
What it identifies: The company's legal identity as an incorporated entity. The CRN appears on the Certificate of Incorporation and never changes, even if the company changes its name or address.
Primary uses:
- Certificate of Incorporation
- Annual Return (Form NAR1) filings with the Companies Registry
- Companies Registry search results
- Director and shareholder register entries
- Legal documents where the company's incorporated status must be identified
Key Differences: BRN vs CRN
| Feature | Business Registration Number (BRN) | Company Registration Number (CRN) |
|---|---|---|
| Digits | 8 | 7 |
| Issued by | Inland Revenue Department (IRD) | Companies Registry |
| Legal basis | Business Registration Ordinance (Cap. 310) | Companies Ordinance (Cap. 622) |
| What it identifies | Right to carry on business | Legal entity identity |
| Who has it | All businesses (companies, soles, partnerships) | Incorporated companies only |
| On which document | Business Registration Certificate | Certificate of Incorporation |
| Renewal required | Yes (annually or every 3 years) | No (permanent) |
| Subject to change | No (permanent) | No (permanent) |
A sole proprietorship or partnership has a BRN but does not have a CRN. Only incorporated companies under the Companies Ordinance have a CRN.
The Unique Business Identifier (UBI)
Effective 27 December 2023, the IRD designated the BRN as the Unique Business Identifier (UBI) for all Hong Kong businesses. This means:
- The BRN is now the single identifier used across all government departments for cross-departmental interaction
- Tax Identification Number (TIN) functions are now carried by the BRN
- For incorporated companies, the BRN (not the CRN) is used when interacting with most government systems
The UBI reform does not replace the CRN for Companies Registry functions. The CRN remains the identifier in the Companies Register, on the Certificate of Incorporation, and for annual return filings. The BRN/UBI is the cross-departmental identifier for tax and business licensing purposes.
In practice: On most business forms, invoices, and bank documents, the BRN is the number you will enter. On Companies Registry forms (e.g., NAR1, change of director), the CRN is used.
How to Find Your BRN and CRN
Business Registration Number (BRN):
- Printed on your Business Registration Certificate (BRC), the physical certificate issued by the IRD
- Available in the IRD's eTax portal under your company's tax account
- Printed on your Profits Tax Return (BIR51)
Company Registration Number (CRN):
- Printed on your Certificate of Incorporation
- Visible in the Companies Registry e-Services Portal under your company details
- Displayed in public company search results on the ICRIS portal
If you have lost your Certificate of Incorporation, see the Certificate of Incorporation guide for how to obtain a certified copy and what it costs. If you have lost your BRC, apply for a replacement at the IRD Business Registration Office.
How to Get Your BRN and CRN
For a new private limited company, both numbers are obtained simultaneously during incorporation:
- Submit Form NNC1 via the e-Registry portal. This triggers both the Companies Registry incorporation and the IRD business registration in a single application.
- Pay the incorporation fee (HKD 1,545 electronic) and Business Registration Certificate fee (HKD 2,350 for 1 year). Total government fee: HKD 3,895.
- The Companies Registry issues the Certificate of Incorporation with the CRN within 1 to 3 working days
- The IRD issues the Business Registration Certificate with the BRN simultaneously
When you use a service provider like Air Corporate for company registration in Hong Kong, both documents are delivered to you digitally within the standard processing time. Air Corporate handles the complete incorporation from USD 1,070 all-inclusive.
Renewing Your Business Registration Certificate
The Business Registration Certificate must be renewed annually (or every 3 years if you choose the multi-year option). The BRN itself does not change on renewal. Only the certificate's validity dates are updated. For full details on renewal costs and the process, see the Business Registration Certificate guide.
The IRD sends a demand note approximately 1 month before expiry. Payment can be made online through the IRD's eBR portal. Late renewal results in a fine of up to HKD 5,000 and puts the BRC in an expired state, which can affect bank account status and business licences.
Air Corporate's company secretary service tracks BRC renewal dates and manages the renewal process as part of the USD 955/year ongoing compliance package. This includes filing the Annual Return, handling IRD correspondence, and maintaining your statutory registers.
Registering a new Hong Kong company? Air Corporate handles the full process including BRN and CRN issuance, all government filings, registered address, and company secretary. From USD 1,070 all-inclusive. Get started →
