Every business operating in Hong Kong must hold a valid Business Registration Certificate (BRC). Failure to register within one month of commencement may result in fines, prosecution, and operational disruption. This guide explains who needs a BRC, how to apply, fees, renewal rules, and compliance risks in 2026.
Key Summary
Mandatory Legal Requirement
Every business carrying on activities in Hong Kong must obtain a valid Business Registration Certificate under Cap. 310.
Applies to All Business Models
Limited companies, sole proprietorships, partnerships, branches, and online businesses are all required to register.
Issued and Managed by the IRD
The Inland Revenue Department issues the BRC and assigns the Business Registration Number, which acts as the Tax Identification Number.
Ongoing Compliance Is Required
Businesses must renew the BRC on time, update changes within one month, and display the certificate at each business location.
Penalties for Non-Compliance Are Serious
Late registration, failure to renew, or non-display can result in fines up to HKD 5,000 and imprisonment for up to one year.
What Is a Business Registration Certificate?
A Business Registration Certificate (BRC) is an official document issued by the Business Registration Office of the Inland Revenue Department (IRD). It confirms that a business is properly registered under the Business Registration Ordinance (Cap. 310) and is legally authorised to carry on business in Hong Kong. All business entities, including limited companies, sole proprietorships, partnerships, and branches of foreign companies, are required to obtain a BRC as part of the business registration process.
The Business Registration Certificate records key business particulars and assigns a Business Registration Number (BRN), which also serves as the company’s Hong Kong Tax Identification Number (TIN). The certificate must be displayed at the business premises and is required for ongoing compliance, tax filing, banking, licensing, and government-related applications such as grants or funding schemes.
Information included on a Hong Kong Business Registration Certificate:
- Business Registration Number (BRN), used as the Tax Identification Number
- Business name and company name, if different
- Registered business address
- Nature of business activities
- Date of commencement of business operations
- Expiry date of the certificate
Having a valid Business Registration Certificate is a fundamental compliance requirement for operating a business in Hong Kong and maintaining good standing with the IRD.
How To View / Download Business Registration Certificate
Ref: https://youtu.be/9THko4WrJEI?si=xUxm1ZEimBIu4rVW
Who Is Required to Obtain a Business Registration Certificate?
In Hong Kong, most entities carrying on business are legally required to obtain a Business Registration Certificate (BRC). This requirement applies regardless of whether the business is operated by a local or overseas entity, and whether activities are conducted through a physical office, online platform, or other commercial arrangements. As a general rule, if your activities amount to “carrying on business in Hong Kong”, you must register with the Inland Revenue Department and obtain a BRC within one month of commencing operations.
The obligation to register covers both traditional and digital business models. Businesses providing goods or services through the internet are subject to the same requirements under the Business Registration Ordinance (Cap. 310) if their operations, management, or income-generating activities are carried out in Hong Kong. Failure to comply with the business registration requirement may lead to prosecution and financial penalties.
Businesses That Must Obtain a BRC
The following entities are required to apply for a Hong Kong Business Registration Certificate:
- Private limited companies incorporated in Hong Kong
- Sole proprietorships and partnerships
- Branches and representative offices of non-Hong Kong companies
- Unincorporated bodies of persons carrying on business activities
- Clubs, trade associations, and non-profit organisations engaged in profit-making activities
- Non-Hong Kong persons or entities letting out property in Hong Kong
Pre-commencement applications are generally not accepted, except where the BRC is issued through the one-stop company incorporation process for Hong Kong limited companies.
Limited Exemptions
Certain activities may be exempt from business registration, but exemptions are activity-based and narrowly defined. Examples include specific types of licensed hawkers, designated agricultural or fishing activities, and charitable institutions that do not carry on a business for profit.
Do Online Businesses Need A Business Registration Certificate in Hong Kong?
Yes. If you conduct business online and your trading or service activities are carried out in Hong Kong, you are required to obtain a Business Registration Certificate (BRC) under the Business Registration Ordinance (Cap. 310). Online businesses are subject to the same registration rules as physical shops. Failure to register may result in prosecution.
Key Business Registration Requirements for Online Businesses
Type of Goods or Services
Business registration is required regardless of whether you sell new or second-hand goods, or provide services online.
Age of the Business Owner
There is no minimum age requirement. If a minor operates a non-exempt business, both the minor and their trustee or guardian must apply for business registration.
Business Name
The business name used on an online platform must match the name shown on the Business Registration Certificate.
If you use multiple business names, each additional name is treated as a separate branch and requires its own registration.
Business Address
A physical address must be provided for business registration. Website URLs or email addresses cannot be used as the registered business address.
What Counts as “Carrying on a Business in Hong Kong”?
The Inland Revenue Department assesses whether an online activity constitutes carrying on a business in Hong Kong based on the overall facts, including:
- Where goods are sourced and promoted
- How customers are solicited
- Delivery and payment arrangements
- Scale of operations
- Where the business activities are conducted
Fee and Levy Exemptions for Small Online Businesses
While registration is still required, small businesses may apply for an exemption from paying the registration fee and levy if average monthly turnover does not exceed:
- HKD 10,000 for service-based businesses, or
- HKD 30,000 for other business types
Profits Tax for Online Income
Any person carrying on a business in Hong Kong and earning profits arising in or derived from Hong Kong may be subject to Profits Tax, including income from online transactions. Tax liability is determined based on the specific facts and circumstances of each case. For a detailed explanation of tax filing obligations, applicable rates, and deductible expenses, refer to our complete Profits Tax in Hong Kong Guide.
Important Note
Business registration is only one aspect of compliance. Depending on your business model, server location, and customer base, additional legal or tax obligations in Hong Kong or other jurisdictions may apply. Professional advice is strongly recommended to ensure full compliance.
Business Registration Certificate vs Certificate of Incorporation
The Business Registration Certificate (BRC) and the Certificate of Incorporation (CI) serve different legal purposes in Hong Kong and are often misunderstood as interchangeable. In practice, only limited companies are required to obtain a Certificate of Incorporation, while all businesses carrying on business in Hong Kong must obtain a Business Registration Certificate, regardless of structure.
A Certificate of Incorporation is issued by the Companies Registry and confirms the legal existence of a Hong Kong limited company as a separate legal entity. It establishes the company’s corporate status, meaning the company can enter into contracts, hold assets, and assume legal responsibilities in its own name. In contrast, the Business Registration Certificate is issued by the Inland Revenue Department and focuses on tax registration and regulatory compliance. It records business particulars and assigns the Business Registration Number, which also acts as the Hong Kong Tax Identification Number.
Key Differences
| Item | Business Registration Certificate (BRC) | Certificate of Incorporation (CI) |
| Issuing authority | Inland Revenue Department | Companies Registry |
| Who needs it | All businesses carrying on business in Hong Kong | Limited companies only |
| Legal purpose | Business registration and tax compliance | Proof of corporate legal status |
| Includes tax ID | Yes, BRN acts as TIN | No |
| Required for sole proprietorships and partnerships | Yes | No |
If you are in the process of setting up a new company, read our comprehensive Hong Kong Company Incorporation Guide, which explains incorporation procedures, statutory requirements, and post-incorporation compliance in detail.
When Should a Business Apply for a Business Registration Certificate?
Under the Business Registration Ordinance (Cap. 310), any business carrying on business in Hong Kong must apply for a Business Registration Certificate (BRC) within one month of commencing operations. This statutory deadline applies to most business structures and is strictly enforced by the Inland Revenue Department. Missing the deadline can expose the business owner to fines and potential prosecution, so early registration is strongly recommended.
The exact timing depends on your business type. For Hong Kong limited companies, the BRC is normally issued automatically through the One-Stop Company Incorporation and Business Registration Service at the time of incorporation. For other business forms, the owner must submit a separate application to the IRD after operations begin.
Application Timing by Business Type
| Business type | When to apply for a BRC |
| Hong Kong limited company | Issued together with the Certificate of Incorporation |
| Sole proprietorship | Within 1 month of business commencement |
| Partnership | Within 1 month of business commencement |
| Branch of a non-Hong Kong company | Within 1 month of establishing a Hong Kong place of business |
| New branch of an existing business | Within 1 month of opening the branch |
For example, if you start a freelance consultancy or open a new retail outlet on 1 June, the Business Registration Certificate must be obtained by 30 June to remain compliant. Failure to register on time may result in penalties of up to HK$5,000 and imprisonment for up to one year, making timely application a critical part of Hong Kong company incorporation and compliance.
How to Obtain a Business Registration Certificate
The process for obtaining a Business Registration Certificate (BRC) in Hong Kong depends on your business structure. While limited companies can complete business registration as part of incorporation, other business types must apply directly to the Inland Revenue Department (IRD). In all cases, the application must be made within one month of commencing business to comply with the Business Registration Ordinance (Cap. 310).
For Hong Kong Limited Companies
If you are incorporating a Hong Kong limited company, the Business Registration Certificate is applied for at the same time as incorporation. Through the One-Stop Company and Business Registration Service, the Companies Registry and the IRD coordinate to issue both documents together:
- Certificate of Incorporation
- Business Registration Certificate
This streamlined process means there is no need to submit a separate BRC application. In most cases, both certificates are issued within 1 to 5 working days, making this the most efficient route for new companies.
For Sole Proprietorships and Partnerships
If you are setting up a sole proprietorship or partnership, you must apply for the Business Registration Certificate separately through the Business Registration Office of the IRD. The application must be filed within one month of business commencement.
You will need to:
- Complete the correct IRD application form
- Select the appropriate business type
- Pay the applicable Hong Kong business registration fee
Applications can be submitted online via eTAX, by post, or in person at the Business Registration Office.
For Branch Offices
Each branch office of a business operating in Hong Kong must be registered separately. A Branch Business Registration Certificate will be issued for each location, even if the main business already holds a valid BRC.
Correct IRD Forms for Business Registration
| Business type | IRD form | When to use |
| Sole proprietor (individual) | Form 1(a) | Individual carrying on business in Hong Kong |
| Body corporate | Form 1(b) | Company or other body corporate applying directly |
| Partnership or unincorporated body | Form 1(c) | Partnership, club, or association |
| Branch of an existing business | Form 1(d) | Registration of each business branch |
Key Steps in the Application Process
| Step | Action | Notes |
| Submit application | Apply online, by post, or in person | Must be within 30 days of starting business |
| Pay registration fee | Settle the required government fee | Confirms compliance with registration rules |
| Receive BRC | Issued by the Business Registration Office | Includes your Business Registration Number |
| Display certificate | Display at business premises | Mandatory under Hong Kong law |
| Maintain validity | Renew and update details on time | Non-compliance may result in penalties |
Obtaining a Business Registration Certificate is a legal requirement for operating a business in Hong Kong. Ensuring the correct application method and form from the outset helps avoid delays, penalties, and unnecessary compliance risks.
Below is an official video from the Inland Revenue Department. This guide explains the process step by step to help you apply for a Business Registration Certificate.
Applying for a Business Registration Certificate via paper application
Request the appropriate IRD application form based on your business type. Forms can be asked by emailing the Inland Revenue Department via taxbro@ird.ogv.hk , filling out this form, or visiting the Business Registration Office in person.
You can download these sample application forms for reference. Complete the form and submit it either in person or by post to the Business Registration Office at the Inland Revenue Centre in Kai Tak. In-person submissions allow you to collect the Business Registration Certificate within about 30 minutes, while postal applications are usually processed within two working days.
Cost and Validity Period of a Business Registration Certificate
In Hong Kong, a Business Registration Certificate (BRC) is issued for a fixed validity period of one year or three years, depending on the option selected at the time of application. Businesses may choose the validity period based on their operational needs and cash flow planning. Regardless of the duration, a valid BRC must be maintained at all times to remain compliant with the Business Registration Ordinance (Cap. 310).
There are two types of Business Registration Certificates: a standard Business Registration Certificate for the principal place of business and a Branch Business Registration Certificate for each additional branch. If your company operates multiple locations, each branch must hold its own valid branch certificate and display it at the relevant premises.
Current Government Fees (2025/26)
For the 2025/26 assessment year, the HKD 150 levy for the Protection of Wages on Insolvency Fund (PWIF) continues to be waived until 31 March 2026. The fees below reflect the payable registration fees only.
| Certificate type | Validity period | Government fee (HKD) |
| Standard Business Registration Certificate | One year | 2,200 |
| Standard Business Registration Certificate | Three years | 5,720 |
| Branch Business Registration Certificate | One year | 80 |
| Branch Business Registration Certificate | Three years | 208 |
These fees apply to businesses registered under the Business Registration Ordinance and are subject to change based on government policy. Businesses should always verify the latest fees with the Inland Revenue Department before submitting an application or renewal.
Choosing a three-year Business Registration Certificate can reduce administrative work and help avoid annual renewal deadlines, while a one-year certificate may be more suitable for short-term projects or newly established businesses assessing their long-term plans.
Importance of the Business Registration Number
The Business Registration Number (BRN) is a core identifier issued by the Inland Revenue Department when a Business Registration Certificate is granted. It is an eight-digit number printed on the Business Registration Certificate and functions as the company’s Hong Kong Tax Identification Number (TIN). Every interaction with tax authorities and most regulatory bodies in Hong Kong will require this number, making it a critical element of ongoing compliance.
The Business Registration Number is used across a wide range of statutory and commercial activities. It is required for profits tax filing and the submission of annual returns under the Companies Ordinance. You can learn more about filing requirements in our Hong Kong Annual Return Guide.
Why the Business Registration Number Matters
Holding a valid Business Registration Number allows a business to operate smoothly and lawfully in Hong Kong. Key benefits include:
- Ensuring full compliance with Hong Kong tax and business regulations
- Enabling accurate filing of profits tax returns and statutory documents
- Supporting cross-border operations, particularly between Hong Kong and Mainland China
- Facilitating access to benefits under bilateral trade agreements
- Protecting business assets by formalising the company’s legal and tax status
Without a valid BRN, a business may face difficulties opening bank accounts, applying for licences, or dealing with the Inland Revenue Department. Maintaining an active and accurate Business Registration Number is therefore essential for both day-to-day operations and long-term business growth in Hong Kong.
Renewal, Updates, and Ongoing Compliance
A Business Registration Certificate (BRC) is not a one-time requirement. To remain legally compliant in Hong Kong, businesses must ensure timely renewal and keep all registered information accurate. Depending on whether you selected a one-year or three-year certificate, renewal is required at the end of each validity period. As a best practice, renewal should be arranged at least one month before the expiry date to avoid disruption to business operations.
The Inland Revenue Department usually issues a renewal demand note around one month before expiry. Once the payment is settled, the demand note itself serves as a valid Business Registration Certificate. Late renewal may trigger a HKD 300 penalty, while failure to renew or display a valid certificate can lead to fines of up to HKD 5,000 and potential court proceedings, including imprisonment in serious cases.
Updating Business Details
Ongoing compliance also requires businesses to keep their registration details up to date. Any change that affects the information shown on the Business Registration Certificate must be reported to the Business Registration Office within one month of the change. Common updates include:
- Change of business address
- Change in business name or nature of business
- Addition or removal of partners
- Changes to ownership structure
Updates are typically made by submitting a written notice to the Business Registration Office and, where applicable, requesting a new demand note. Failing to notify the IRD of changes on time may result in penalties and compliance issues.
Staying Compliant Long Term
Maintaining a valid Business Registration Certificate is a core part of statutory compliance in Hong Kong. To minimise risk:
- Track expiry dates and set internal reminders
- Renew early, even if a reminder has not yet been received
- Report changes promptly to the Business Registration Office
For growing businesses, engaging professional company secretarial support can help ensure renewals, statutory filings, and compliance obligations are handled accurately and on time. You may read more in our Role & Responsibilities of Company Secretary in Hong Kong.
Statutory Penalties and Display Requirements
Complying with the Business Registration Ordinance (Cap. 310) is a statutory obligation for all businesses operating in Hong Kong. Failure to apply for a Business Registration Certificate on time, renew it properly, or comply with related requirements can result in serious legal and financial consequences. Businesses that do not register within one month of commencement may be prosecuted and, in some cases, assessed for backdated registration fees and levies if the delay exceeds 12 months.
Under Hong Kong law, non-compliance may lead to:
- A fine of up to HKD 5,000
- Imprisonment for up to one year
- Additional assessments for unpaid registration fees and levies
These penalties can disrupt business operations, affect credibility with banks and partners, and limit future business opportunities.
View here for more details about penalties
Display Requirements for a Business Registration Certificate
Once issued, a valid Business Registration Certificate must be displayed at all times for inspection. This requirement allows government officers to verify a business’s legal status without prior notice.
Key display rules include:
- The BRC must be displayed at the principal place of business
- Each branch must display its own Branch Business Registration Certificate
- If the certificate is issued electronically, a printed copy must be displayed
- The certificate must be clearly visible and accessible to inspectors upon request
Failure to display a valid Business Registration Certificate is treated as a compliance breach and may result in fines of up to HKD 5,000 and potential imprisonment. To avoid unnecessary risk, businesses should ensure their certificates are current, properly printed, and prominently displayed at all operating locations.
Additional Licences and Permits
A Business Registration Certificate in Hong Kong is a fundamental requirement, but it does not on its own authorise all types of business activities. Depending on the nature of your operations, you may also need to obtain additional licences, permits, or approvals from relevant government authorities before you can legally start trading.
Certain industries are regulated more strictly due to public interest, financial risk, or safety considerations. Common examples of additional licences include:
- Food business and restaurant licences issued by the Food and Environmental Hygiene Department
- Securities and Futures Commission (SFC) licences for regulated financial activities
- Money Service Operator licences for currency exchange or remittance businesses
- Retail and catering permits for physical shops and food outlets
- Education permits for training centres, tutorial schools, or learning institutions
Key Licensing Considerations
Before applying for any additional licence or permit, your company must first be properly registered with the Companies Registry and hold a valid Business Registration Certificate. Operating without the required approvals is considered unlawful and may result in fines, prosecution, or imprisonment.
To stay compliant:
- Identify applicable licences based on your business activities using official government sources
- Prepare and submit the required application forms and supporting documents
- Monitor renewal dates carefully, as licence validity periods vary by licence type
Because licensing requirements can differ significantly across industries, early planning is essential. Confirming your licensing obligations before commencing operations helps avoid regulatory delays and ensures your business remains compliant from day one.
When Can Hong Kong Business Registration Fees or Levies Be Waived?
Under the Business Registration Ordinance (Cap. 310), businesses carrying on activities in Hong Kong are generally required to pay business registration fees and levies. That said, there are limited circumstances where payment exemptions or waivers may apply.
Government-Announced Fee or Levy Waivers
From time to time, the Hong Kong Government may introduce temporary relief measures through the annual Budget. These waivers are announced by the Financial Secretary and apply automatically.
For the 2025/26 assessment year, the Business Registration Levy has been waived until 31 March 2026 for both one-year and three-year Business Registration Certificates. Businesses do not need to submit a separate application, as the reduced amount is reflected automatically during registration or renewal.
It is important to note that such waivers are policy-driven and time-limited. Businesses should always check the latest government announcements when budgeting for compliance costs.
Statutory Exemptions Under Cap. 310
Apart from temporary waivers, certain entities are legally exempt from paying business registration fees under section 3 of the Business Registration Ordinance. These exemptions apply only to specific categories of businesses, including:
- Charitable institutions or trusts of a public character
- Agricultural, fishing, or market-gardening activities
- Businesses carried on by the HKSAR Government
- Unincorporated businesses conducted entirely outside Hong Kong
Eligible entities must apply for exemption by submitting Form 3 to the Business Registration Office, together with supporting documents to demonstrate eligibility. Applications can be made in person, by post, or via GovHK.
Businesses that do not fall within these statutory categories, including small or low-turnover operations, are still required to obtain and renew a valid Business Registration Certificate.
How to Cancel a Hong Kong Business Registration
If a business or branch ceases operations, the Inland Revenue Department must be notified within one month of cessation. This can be done by submitting Form IRC3113 or by written notification.
The notice should include:
- Business Registration Number or branch number
- Business name and address
- Date of cessation
- Contact details
For companies, business registration obligations continue until formal deregistration or dissolution is completed. Simply stopping operations does not end statutory responsibilities.
If you are planning to close your company entirely rather than just cancel a branch registration, you may refer to our detailed Hong Kong Company Deregistration Guide for step-by-step procedures and statutory considerations.
Do You Still Have to Pay Business Registration Fees After Cancellation?
Business registration fees in Hong Kong are charged on an annual basis. If a registration is cancelled part-way through the validity period, fees already paid are not refundable, even on a pro-rata basis.
As a result, businesses planning to cease operations should consider timing carefully. Early notification and strategic planning may help avoid entering a new renewal cycle and incurring additional registration fees unnecessarily.
How FastLane Group Can Help?
At Fastlane, our team of experts has walked many companies through applying for and obtaining a Business Registration Certificate. Fastlane can also serve as your company secretary if you need assistance on various aspects related to business registration in Hong Kong. Having a professional and experienced firm on your side as a new company or business operating in Hong Kong can help you avoid the mistakes that many startups make.
Ready to learn more? Contact the Fastlane team today, and find out how our services can help you obtain your business registration certificate in Hong Kong—and much more!
FAQ
What is the difference between BRC and BRN?
The Business Registration Certificate (BRC) is the official document confirming registration, while the Business Registration Number (BRN) is the unique 8-digit number printed on the certificate and used as the company’s Tax Identification Number.
Can I operate before obtaining a BRC?
No. Businesses must apply within one month of commencement. Operating without registration may result in prosecution and fines up to HKD 5,000.
How long does it take to obtain a BRC?
For limited companies, 1–5 working days via the One-Stop Incorporation Service. Sole proprietors applying in person may receive it within 30 minutes.
Can I use a residential address?
Yes, subject to lease restrictions and building management rules.
Is the BRC the same as a business licence?
No. A BRC registers your business for tax purposes but does not replace industry-specific licences.
