Apply for business registration in Hong Kong

Applying for a Business Registration Certificate (BR) can be done online or in writing.Apply online and receive an electronic BR within 2 working days at the fastest. You can pick up the document in person within about half an hour.Costs for 2026/27 fiscal year are HK$2,350 (1 year term) Unlimited companies with monthly average sales of services not exceeding HK$10,000 and other business not exceeding HK$30,000 are eligible to apply for exemption from payment.

Business registration certificates are either main or branch registrations, and each place of business must apply separately
Online applications are available for sole proprietorships and partnerships, with the electronic BR obtained within 2 working days. For limited companies, it is completed automatically on incorporation
Fees for 2026/27: HK$2,350 for 1 year, HK$6,170 for 3 years
Unlimited companies whose average monthly turnover is below the threshold may apply for a fee exemption (services ≤$10,000; other types ≤$30,000)
If business particulars change, be sure to notify the Business Registration Office within 1 month; a notice of closure must also be submitted when the business ends

Before you apply: what is a BR?

The Business Registration Certificate (BR) is a document required by Hong Kong law for all persons engaged in profit-making activities.Must be completed within 1 month of opening BR and the Company Registration Certificate (CI) are two different documents with different application authorities and purposes.

For the detailed definition and the difference between a BR and a CI, see: Complete guide to the Hong Kong business registration certificate: definition, fees and the difference from the CI

The two types of business registration certificate

According to the Inland Revenue Department, you must first confirm which type of certificate you need to apply for:

Type	When it applies
Business Registration Certificate (main registration)	The main place where the business operates; only one is needed per business
Branch business registration certificate	Each additional place of business apart from the main registered address needs its own application

SetupHK tip Hong Kong law stipulates that: Each business location must display a valid original copy of the business registration certificate. If your business has multiple physical locations, each location requires a separate branch registration certificate. Do not assume that one BR can cover all locations.

Both types of certificate come in 1-year and 3-year terms, and the application fee is set according to the annual Budget.

Documents required for a BR application

The documents to prepare differ depending on 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 a passport or resident identity card issued by the relevant government authority

Partnership (Form 1(c))

Photocopies of the Hong Kong identity cards of all partners
If any partner is not a Hong Kong resident: a photocopy of their passport or resident identity card

Limited company (body corporate) (Form 1(b))

For a limited company incorporated through a one-stop company registration service, the BR is handled at the same time, so no additional documents are needed

Other types

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

All application forms can be obtained from the Inland Revenue Department, by email to taxbro@ird.gov.hk, by post, or in person at the Business Registration Office. Form reference number: IRBR194.

Online vs written application: comparing the two ways to apply for a BR

	Online application	Written application (in person)	Written application (by post)
Who it applies to	Sole proprietorships, partnerships and branches (excluding limited companies)	All types	All types
Identity verification	Digital certificate or iAM Smart+	The applicant in person	—
Time to receive the certificate	Electronic download within 2 working days	Collected on the spot in about half an hour	Sent by post after about 2 working days
How you receive the certificate	Electronic BR, printed by yourself	Paper BR	Paper BR

Steps for an online application

Log in GovHK one-stop portal (www.gov.hk/br)
Verify your identity with a digital certificate or iAM Smart+account
Complete the application form and submit it
Pay the fee electronically
Download the electronic business registration certificate from the one-stop portal within 2 working days and print it yourself

SetupHK tip: A printed electronic BR has the same legal effect as a paper BR, and there is no need to collect it in person. However, online application is currently not available for limited companies (bodies corporate), as the BR application for a limited company is completed automatically through the one-stop service on incorporation.

Steps for a written application

Collect the application form that corresponds to your type of business
Complete the form and prepare the required documents
Submit in person: Go to the Business Registration Office on the 2nd floor of Inland Revenue Centre in Kai Tak. You can book online in advance, and the paper BR can be collected about half an hour after submission
Submit by post: Send to P.O. Box 29015, Concorde Road Post Office, Kowloon, Hong Kong; the paper BR is received by post after about 2 working days

Business registration certificate fees (latest for 2026/27)

Current fees

Validity period	registration fee	levy	Total fee
1 year	HK$2,200	HK$150	HK$2,350
3 years	HK$5,720	HK$450	HK$6,170

Source: Inland Revenue Department's schedule of business registration fees and levies, 2026/27

Note Fees were exempt from April 2024 to March 2026; the one-year fee is HK$2,200.The levy waiver ended on 31 March 2026 The current fee has been adjusted to HK$2,350 (1 year term).

Eligibility for fee exemption

Unlimited companies only (sole proprietorships or partnerships) can apply for an exemption; it does not apply to limited companies. For details, see: Official explanation of exemption eligibility. You must meet either of the following conditions:

Service businesses: average monthly turnover over the past / expected first 6 months not exceeding HK$10,000
Other types of business: average monthly turnover over the past / expected first 6 months not more than HK$30,000

Application conditions: the owner or partners must not run another sole proprietorship or partnership at the same time. The application form is IRBR61C, which must be submitted in person or by post 1 month before the certificate expires, or submitted online through the one-stop portal within 1 week before expiry.

Further reading: Business registration certificate renewal guide: late renewal penalties and how to avoid lapsing

Ways to pay the business registration fee

After completing the application, you can pay the business registration fee in the following ways:

Online application: Pay electronically at the time of submission
Convenience stores: After receiving the business registration bill, pay at a designated convenience store
Cheque by post: A crossed cheque payable to “The Government of the Hong Kong Special Administrative Region”, posted to P.O. Box 28282, 29015 or 28827, Concorde Road Post Office, Kowloon, Hong Kong
In person at the Business Registration Office: Pay on the spot when you handle the matter

After your BR application: 3 things you must know

According to the Under Hong Kong's Business Registration Ordinance (Cap. 310), there are 3 things to note once your BR application is done:

1. If business particulars change, update them within 1 month

Any changes to the business address, name, or nature of the business; You must notify the Commercial Registration Office in writing within 1 month. and fill out the corresponding form:

What is changing	Form number
Business address	IRC3111A
Business name	IRC3110A
nature of business	IRBR193

Further reading: What is the nature of business (CORP) on a business registration certificate? How to fill it in and change it

2. Renew regularly; never let your BR expire

The tax office will mail a renewal payment notice approximately 1 month before the BR expires. After payment, The notification letter is a valid BR. No need to collect a new certificate separately.

3. When the business closes, give written notice of closure

After the business is terminated, a written notice of termination must be submitted. If the closure is not completed, We will still continue to receive BR payment notifications; the annual fee liability remains the same..

Frequently asked questions (FAQ)

Do IG shops or online shops need to apply for business registration?

Yes. Any commercial activity aimed at profit, whether with or without a physical address, must apply for a BR. If the monthly sales volume meets the exemption criteria, you can apply for a separate exemption from payment; however, applying for an exemption does not mean that you do not need to apply for a BR.

Does a freelancer need to register their business?

Yes. Freelancers provide services for profit purposes, which are business activities as defined by the Hong Kong Commercial Registration Ordinance. Unlimited companies providing services that have an average monthly turnover of no more than HK$10,000 are eligible to apply for a fee exemption.

How can I get exempted from the business registration fee?

The exemption applies only to unlimited companies. Must meet the monthly sales threshold (service category ≤ HK$10,000; other categories ≤ HK$30,000), and the owner cannot simultaneously operate another business. Fill out the IRBR61C form and submit it 1 month before the BR expires.

Do I have to apply for a BR in person?

Not necessarily. Sole proprietorship and partnership businesses can be applied for online through One-Stop Service. The entire process does not require a physical visit. Limited companies are automatically processed upon incorporation, with no additional steps required. If you choose to apply in writing, you can also send it by mail; you will receive a hard copy BR approximately 2 working days later.

Summary

If you have any questions about business registration applications, or would like a dedicated person to handle it for you, please contact SetupHK. Since 2014, SetupHK has helped more than 300 entrepreneurs every year complete company and BR-related procedures, and holds a TCSP licence, saving you time and effort so you can focus on growing your business. Get in touch now Book a free consultation.