Apply for business registration in Hong Kong

A business registration certificate (BR) can be applied for online or in writing. An online application can get you an electronic BR within 2 working days at the earliest; an in-person written application can be collected in about half an hour. The fee for 2026/27 is HK$2,350 (1 year). An unlimited company with average monthly turnover not exceeding HK$30,000 can apply for a fee exemption.

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?

A business registration certificate (BR) is a document that Hong Kong law requires everyone carrying on a profit-making business to obtain, and it must be completed within 1 month of commencing business. A BR and a Certificate of Incorporation (CI) are two different documents, issued by different bodies and used for different 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: Under Hong Kong law, every place of business must display a valid original business registration certificate. If your business has several physical locations, each location needs a separate branch registration certificate; do not assume that one BR covers 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: The levy was waived from April 2024 to March 2026, and the 1-year fee was HK$2,200. The levy waiver period expired on 31 March 2026, and the current fee has been adjusted to HK$2,350 (1 year).

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 change to the business address, name or nature must be notified in writing to the Business Registration Office within 1 month, using 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 Inland Revenue Department posts a renewal payment notice about 1 month before the BR expires. Once payment is made, that notice is the valid BR, and there is no need to collect a new certificate separately.

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

After a business closes, a notice of business closure must be submitted in writing. If you do not go through the closure, you will continue to receive BR payment notices and the annual fee liability remains.

Frequently asked questions (FAQ)

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

Yes. Any commercial activity carried on for profit, whether or not there is a physical address, requires a BR. If your average monthly turnover meets the exemption conditions, you can separately apply for a fee exemption, but applying for an exemption does not mean you do not need to apply for a BR.

Does a freelancer need to register their business?

Yes. A freelancer who provides services for profit is carrying on a business activity as defined in Hong Kong's Business Registration Ordinance and must apply for a BR. An unlimited company providing services with average monthly turnover not exceeding HK$10,000 can apply for a fee exemption.

How can I get exempted from the business registration fee?

The exemption applies only to unlimited companies. The applicant must meet the average monthly turnover threshold (services: ≤HK$10,000; other types: ≤HK$30,000), and the proprietor must not run another business at the same time. Complete Form IRBR61C and submit it at least 1 month before the BR expires.

Do I have to apply for a BR in person?

Not necessarily. Sole proprietorships and partnerships can apply online through the one-stop portal without attending in person at any point. A limited company's BR is handled automatically on incorporation, so no extra steps are needed. If you choose a written application, applying by post is also possible, and you receive the paper BR by post after about 2 working days.

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.