How do I qualify for a waiver of the Business Registration Certificate fee?

The waiver of business registration fee is only applicable to unlimited companies. If the average monthly turnover of the business from which the profit is derived from the provision of services is less than $10,000 or the average monthly turnover of other types of business is not more than $30,000 for the six consecutive months prior to the date of the application, and if the proprietor or partners do not carry on any other limited or unlimited company, they may apply for the waiver by completing Form IRBR61C about one month before the expiry date of the certificate of registration.

What are the consequences of not paying the Business Registration Certificate fee on time?

Non-payment of business registration fees upon expiry is not equivalent to automatic non-renewal. Failure to register a business in a timely manner is liable to a maximum fine of $5,000 and imprisonment for one year, with back payment of business registration fees and levies payable for the current and previous years.

How can I change my business registration address, business name or nature of business?

Any change in the address, name or nature of business must be notified in writing to the Business Registration Office within one month of the change: change of address in Form IRC3111A, change of business name in IRC3110A, change of nature of business in IRBR193.

How can I change my partner or withdraw from the partnership?

The addition or withdrawal of a partner must be notified to the Business Registration Office within one month of the turnover by completing form IRBR64 and attaching a copy of the new partner's identity card or passport, signed by both the old and new partners, and the business registration certificate and registration number may need to be updated in the case of a sole proprietor becoming a partnership or a partnership becoming a sole proprietor.

How to retain the original Business Registration Certificate number when changing owners or partners?

If you want to retain your original business registration number when changing owners or partners, you can use the "add-and-retract" method by submitting two IRBR64 forms at the same time, adding the new owner or partner first, and then arranging for the original owner or partner to withdraw, so that you can keep your original registration number.

Do IG Shop and Online Shop need to apply for business registration?

Required. All business activities for profit-making purposes, regardless of whether they are physical shops or online only (e.g. IG shop, web shop), must apply for a Business Registration Certificate; if the turnover meets the conditions, a separate application for exemption from the Business Registration Fee can be made in the future.

Do I need to notify the Business Registration Office of the closure of my business?

Required. If the business has been closed, a notice of closure must be submitted in writing to the Business Registration Office. Otherwise, notices of business registration certificate payment will continue to be received and the registration fee for the relevant year will still be payable.

Business Registration Certificate: BR Application Requirements, Documents, Steps, Renewal and FAQs

5-minute guide to applying for a business registration certificate, essential documents, online application tutorial, common questions about changing addresses

The application for a Business Registration Certificate (BR) can be processed online or in writing. Online applications can obtain an electronic BR within 2 working days; in-person written applications can be collected in about half an hour. The fee for the 2026/27 fiscal year is HK$2,350 (1-year term). Unlimited companies with a monthly turnover of less than HK$30,000 can apply for a fee exemption.

The business registration certificate is divided into main registration and branch registration, and each business location must apply separately.
Online applications are applicable to sole proprietorships and partnerships, and electronic BR will be automatically completed within 2 working days upon establishment of the company.
Fees for the 2026/27 fiscal year: 1-year term HK$2,350, 3-year term HK$6,170.
Unlimited companies with average monthly turnover below the threshold can apply for fee exemption (service type <$10,000; other types ≤$30,000).
If there are changes in business information, be sure to notify the Business Registration Office within 1 month; a business closure notice must also be processed when the business ends.

Clarify before applying: What is a BR?

The Business Registration Certificate (BR) is a document that all individuals engaging in profit-making businesses must apply for as required by Hong Kong law, and it must be completed within 1 month of starting the business. The BR and the Company Registration Certificate (CI) are two different documents with different application agencies and purposes.

For detailed definitions and the differences between BR and CI, please refer to:Complete guide to Hong Kong Business Registration Certificate: definitions, fees, and differences with CI

The two categories of Business Registration Certificates

Two types of business registration certificates

According toInland Revenue DepartmentThe information on which type of registration certificate needs to be applied for must be confirmed before applying:

Category	Application
Business Registration Certificate(Main Registration)	The primary business operating location, with only one application required for each business
Branch Business Registration Certificate	Each business location established outside the main registration address must apply separately

Longfeng reminds youAccording to Hong Kong law, a valid original Business Registration Certificate must be displayed at each business location. If your business has multiple physical locations, each location needs to apply for a branch registration certificate separately; do not assume that one BR can cover all locations.

Both types of registration certificates are available for 1-year and 3-year terms, with application fees determined by the annual budget.

Documents required for applying for a BR

The documents to be prepared vary according to the type of business:

Sole Proprietorship (Form 1(a))

A photocopy of the owner's Hong Kong identity card
If not a Hong Kong resident: a photocopy of the passport or resident identity card issued by the relevant government agency

Partnership Business (Form 1(c))

Photocopies of the Hong Kong identity cards of all partners
If there are non-Hong Kong resident partners: a photocopy of their passport or resident identity card

Limited company (corporation) (Form 1(b))

The limited company established through the one-stop company registration service has been processed by BR simultaneously,No additional documents are required

Other categories

Limited partnership fund: Form 1(ca)
Branch business: Form 1(d)

All application forms can be requested from the Inland Revenue Department, and can be emailed to taxbro@ird.gov.hk, mailed, or collected in person at the Business Registration Office. Form number reference: IRBR194.

Online vs written application: Comparison of the two BR application methods

	Online application	Written application (in person)	Written application (by mail)
Applicable objects	Sole proprietorship, partnership, branch (excluding limited companies)	All categories	All categories
Identity verification	Digital certificate or Easy Smart+	In person	—
Certificate collection time	Electronic download within 2 working days	Collect on-site in about half an hour	Mailed after about 2 working days
Method of obtaining the certificate	Electronic BR, self-printing	Paper BR	Paper BR

Online application steps

log in (to a computer)Hong Kong Government One-Stop Portal（www.gov.hk/br)
Using a digital certificate orSmart Convenience+Account verification identity
Complete the application form and submit
Pay the fee electronically
Download the electronic business registration certificate from the One-Stop Portal within 2 working days and print it yourself

Longfeng reminds you: The printed version of the electronic BR has the same legal effect as the paper BR, and there is no need to collect it in person. However, online applications are currentlyNot applicable to limited companies (corporations), as the BR application was automatically completed through the one-stop service when the limited company was established.

Methods for applying for a business registration certificate

Written application steps

Collect the corresponding application form according to the business category
Complete the form and prepare the required documents
Submit in person: Go to the 2nd floor of the Kai Tak Taxation Centre, Business Registration Office, and you can make an online appointment in advance. Collect the paper BR in about half an hour after submission.
Mail submission: Send to Hong Kong Kowloon Coordination Road Post Office P.O. Box 29015, paper BR will be received by mail approximately 2 working days later

Business Registration Certificate Fees (Latest for 2026/27)

Current charges

Validity period	Registration fee	Levy	Total cost
1-year term	HK$2,200	HK$150	HK$2,350
3-year term	HK$5,720	HK$450	HK$6,170

Source of information:the Business Registration Fee and Charge Schedule of the Taxation Bureau, 2026/27 fiscal year

Note: The fee was exempted from April 2024 to March 2026, and the annual fee is HK$2,200. The exemption period expired on March 31, 2026, and the current fee has been adjusted to HK$2,350 (annual).

Exemption eligibility

Limited to unlimited companies(sole proprietorship or partnership) can apply for exemption, limited companies do not apply, for details please refer to:Official explanation of exemption eligibility. Must meet any of the following conditions:

Service-type business: Average monthly turnover for the past / expected first 6 monthsBelow HK$10,000
Other types of business: Average monthly turnover for the past / expected first 6 monthsNot exceeding HK$30,000

Application conditions: The owner or partner cannot operate another sole proprietorship or partnership business at the same time. The application form is IRBR61C, which must be submitted in person or by mail one month before the business registration certificate expires, or submitted online through One-Stop within one week before the expiration.

Extended Reading:Complete Guide to Business Registration Certificate Renewal: Expiration Penalties and How to Avoid Invalidity

Business registration certificate payment methods

After completing the application, the business registration fee can be paid in the following ways:

Online application: Pay electronically directly at the time of submission
Convenience storeAfter receiving the business registration bill, go to the designated convenience store to pay.
Mail a check.Make the check payable to "Government of the Hong Kong Special Administrative Region" and mail it to P.O. Box 28282, 29015, or 28827, Kowloon Coordination Road Post Office, Hong Kong.
Visit the Business Registration Office in person.Pay on the spot when processing.

3 things you must know after applying for BR.

According to Chapter 310 of the Hong Kong Business Registration Ordinance.After the BR application is completed, there are 3 things to pay attention to:

1. If there are changes in business information, it must be updated within 1 month.

Any changes to the business address, name, or nature must be notified in writing to the Business Registration Office within 1 month, and the corresponding form must be filled out:

Change details.	Form No.
Business address.	IRC3111A
Business name.	IRC3110A
Business Nature	IRBR193

Extended Reading:What is the nature of business on the business registration certificate (CORP)? How to fill it out and change it?

2. Regular renewal, do not let BR expire.

The Inland Revenue Department will mail a renewal payment notice about 1 month before the BR expires. After payment, the notice will serve as a valid BR, and there is no need to obtain a new certificate.

3. If the business ends, written notification of closure is required.

A written business closure notice must be submitted after the business ends. If closure is not processed, BR payment notices will continue to be received, and the annual fee obligation still exists.

Frequently Asked Questions FAQ

Do IG Shops or online stores need to apply for business registration?

Yes. Any business activity for profit, regardless of whether there is a physical address, must apply for BR. If the average monthly turnover meets the exemption criteria, a separate application for fee exemption can be made, but applying for exemption does not mean that BR does not need to be applied for.

Does Freelancer need to apply for business registration?

Yes. Freelancers providing services for profit fall under the definition of business activities in the Hong Kong Business Registration Ordinance and must apply for BR. Unlimited companies providing services can apply for fee exemption if their average monthly turnover is below HK$10,000.

How to waive the business registration fee?

The waiver applies only to unlimited companies, which must meet the monthly average turnover threshold (service type <HK$10,000; other types ≤HK$30,000), and the owner cannot operate another business simultaneously. Fill out the IRBR61C form and submit it one month before the BR expires.

Is it necessary to apply for BR in person?

Not necessarily. Sole proprietorships and partnerships can apply online through the One-Stop Portal without needing to be present. Limited companies are automatically processed upon establishment, with no additional steps required. If you choose to apply in writing, mailing is also an option, and you will receive the paper BR in about 2 working days.

Conclusion

If you have any questions about the business registration application or wish to have a professional handle it, feel free to contact Longfeng Business Consultants. Since 2014, Longfeng has assisted over 300 entrepreneurs each year in completing company and BR-related procedures, holding a TCSP license, saving you time and effort to focus on business development. Act now.to book a free consultation。

Extended Reading

Complete guide to Hong Kong Business Registration Certificate: definitions, fees, and differences with CI

Complete Guide to Business Registration Certificate Renewal: Expiration Penalties and How to Avoid Invalidity

What is the nature of the business / CORP? How to fill it out and change it?

Top 10 Must-Know Common Questions about Business Registration Certificates

Hong Kong Company Setup Guide: Understand the Process, Costs, and Time at a Glance