Complete Guide to Hong Kong Business Registration Certificate: Definition of BR, Costs, Application Process, and Differences with CI (Latest 2026)
1. All businesses in Hong Kong for profit (including online stores, freelancers, limited companies) must apply for a Business Registration Certificate (BR) within 1 month of starting operations. The fee for the 2026/27 fiscal year is HK$2,350 (1-year term). If the limited company applies simultaneously upon establishment, no further action is required.
- 2. All profit-oriented businesses in Hong Kong must apply for a Business Registration Certificate within 1 month of starting operations.
- 3. The BR fee for the 2026/27 fiscal year: 1-year term HK$2,350, 3-year term HK$6,170 (the exemption period ended in March 2026).
- 4. The BR application is automatically completed upon the establishment of a limited company; unlimited companies must apply separately to the tax authority.
- 5. BR and CI are two different documents: BR is the legal business qualification, while CI is the legal identity proof of the company.
- 6. If there are changes to the address or nature of the business, updates must be made within 1 month to avoid missing renewal notifications.
7. What is a Business Registration Certificate (BR)?
8. The Business Registration Certificate (BRC) is a statutory document applied to the tax authority's Business Registration Office according to the Hong Kong Business Registration Ordinance (Chapter 310).9. Any business activity in Hong Kong for profit, regardless of the form of operation, must apply for and regularly renew the registration according to the law.10. In simple terms, a Business Registration Certificate is your "license" to legally operate a business in Hong Kong and is also your connection number with the tax authority. Whether you run a physical store, an online store, or take freelance jobs, as long as there is income, there is a legal obligation to apply.
11. According to the Hong Kong Business Registration Ordinance (Chapter 310), businesses in Hong Kong for profit must apply for a Business Registration Certificate to the tax authority within 1 month of starting operations; violators can be fined up to HK$5,000 and imprisoned for 1 year.
12. 5-minute guide to applying for a Business Registration Certificate: essential documents, online application tutorial, and frequently asked questions.
Extended Reading:13. Which businesses need to apply for a Business Registration?
14. According to the explanation, the following situations require business registration:
According toInland Revenue Department15. Individual business
- 16. : Sole proprietorship or partnership businesses, including physical stores, online stores, and freelancers.17. : Limited companies registered in Hong Kong under the Companies Ordinance, regardless of whether they actually operate in Hong Kong.
- limited company18. Non-local companies
- 19. : Non-local limited companies with a business location, representative office, or contact office in Hong Kong.: Non-local limited companies with business locations, representative offices, or contact offices in Hong Kong
- Limited Partnership Fund: A fund registered in Hong Kong under the Limited Partnership Fund Ordinance, regardless of whether it operates in Hong Kong
Longfeng reminds you: I only take freelance jobs part-time, do I need to apply for a BR?
As long as the purpose is for profit, the answer is yes. The amount does not affect the application obligation, but unlimited companies with monthly turnover below the specified limit can apply for exemption from payment separately, which are two different matters.
Business Registration Certificate Fees (Latest for 2026/27)
Business registration fees consist ofRegistration fee及LevyTwo parts, with the charging standards announced annually in the financial budget.
Current charges for 2026/27
| 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: Inland Revenue Department Business Registration Fee and Levy Charging Table, 2026/27 fiscal year
Important changes: From April 2024 to March 2026, the fee is exempted, and the one-year fee is HK$2,200. The exemption period expired on March 31, 2026, and the current fee has returned to HK$2,350 (one year). If your BR is due for renewal soon, please note that the fee has been adjusted.
Fee exemption eligibility
According toThe website of the Inland Revenue Department, those who meet the following conditionsUnlimited, can apply for a full year exemption from payment:
- The business operates as an unlimited company (limited companies do not apply)
- Monthly average turnover is below the limit specified by the Inland Revenue Department
- The sole proprietor does not operate other similar businesses simultaneously
Extended Reading:Complete guide to renewing business registration: What is the penalty for expiration? How to avoid BR invalidation?
Limited company vs unlimited company: What are the differences in BR application methods?
Many entrepreneurs do not know that the process for applying for BR for limited companies and unlimited companies is different:
| limited company | Unlimited company (sole proprietorship/partnership) | |
|---|---|---|
| Application method | Apply to the Companies Registry at the same time when establishing (one-stop service) | Submit separately to the Inland Revenue Department's Business Registration Office |
| Application deadline | Calculated from the date of submission of incorporation documents | Within one month after commencement of business |
| Can I apply online? | ✅ (Company Registry Electronic Platform) | ✅ (eTAX) |
| First BR fee | Based on the date of submission of incorporation documents | Based on the business commencement date |
Longfeng reminds you: Many people mistakenly believe that after establishing a limited company, they need to apply for BR separately, but the one-stop service has been completed automatically. However, if the company has not started operations for a long time after its establishment, it is important to pay attention to the effective date of BR and subsequent renewal arrangements to avoid overdue due to miscalculation of time.
What is the business registration number?
The business registration number is issued by the Taxation Department's Business Registration Office, in the format:
XXXXXXXX-&&-&&-&&-&
The first 8 digits are the business registration number, and the latter part represents the effective month, year of the registration certificate, and the information required by the Taxation Department.
The main uses of this number include:
- Tax reporting and refunds
- Opening a company bank account
- Applying for business loans or government funding (such as BUD Fund)
- Serving as a tax identification number for dealings with government departments
What is the difference between a Business Registration Certificate (BR) and a Company Incorporation Certificate (CI)?
This is the most confusing issue for entrepreneurs. The two documents are issued by different agencies and have completely different legal purposes:
| Business Registration Certificate (BR) | Company Incorporation Certificate (CI) | |
|---|---|---|
| Issuing agency | Taxation Department's Business Registration Office | Companies Registry |
| Applicable objects | Individuals or companies can hold it | Limited to corporate legal entities |
| Main purpose | Proof of legal business operation and tax payment | The legal identity of the company (company "birth certificate") |
| Is it required for limited companies? | ✅ Required | ✅ Required |
| Is it required for sole proprietors? | ✅ Required | ❌ Not required |
| Need to renew regularly? | ✅ Every 1 year or 3 years | ❌ One-time acquisition, no need for renewal |
A brief clarification: CI grants the company legal identity, while BR grants the qualification for legal business operation and tax payment. Limited companies hold both documents; individual owners or partnership businesses only need to hold BR, without CI.
Holding a business registration certificate does not mean you have established a company; however, once the company starts operating, it must hold both BR and CI.
Extended Reading:What is company CI? Understand the difference from BR
3 things to know about business registration certificate
1. Regular renewal
BR is available for one-year and three-year terms, and the tax bureau generally sends a renewal payment notice to the registered address about 1 month before expiration. After receiving the notice, payment can be made through the following methods:
- Any post office (cash, EasyPay or check)
- Designated convenience store
- Online banking
- In person at the Business Registration Office (Tseung Kwan O)
Longfeng reminds youIf the address has changed but has not been updated in time, you may not receive the notification letter, but the legal liability for an expired BR still exists. It is recommended to set a reminder on your calendar every year and not to rely entirely on the tax bureau to send letters.
2. Change of registration information
If there are changes to the business address, nature of business, or owner information, you must apply for changes at the Business Registration Office within 1 month, which can be done online through eTAX or in person.
Extended Reading:What is the nature of business on the business registration certificate (CORP)? How to fill it out and change it?
3. Cancel registration after business closure
After the business ends, you must apply for cancellation of the business registration. The procedures for limited companies and unlimited companies are different, and delays in processing may continue to incur annual fee liabilities.
Extended Reading:Canceling business registration: Complete guide to the closure process for unlimited companies
Frequently Asked Questions
Do online stores or freelancers also need to apply for business registration?
Yes. According to Hong Kong law, any business activity conducted for profit, regardless of whether there is a physical address or whether it is part-time or full-time, must apply for a BR. Unlimited companies with average monthly turnover below the specified limit can apply for fee exemption, but applying for exemption and mandatory BR application are two different matters.
After the establishment of the limited company, will BR be processed automatically?
Yes. When applying to establish a limited company through the "one-stop" service at the Companies Registry, the BR application is completed simultaneously, and no separate processing is required.
Can business registration fees be deducted for tax purposes?
Yes. Business registration fees are considered regular business expenses and can be listed as deductible items when filing profits tax. For specific operations, it is recommended to consult an accountant or the Long Peak tax filing team.
Extended Reading:Hong Kong Company Profits Tax Filing Guide
What are the consequences if the BR has expired and has not been renewed?
According to the Business Registration Ordinance, failure to pay on time is illegal and may result in a fine of up to HK$5,000 and imprisonment for 1 year. Overdue debts will also be considered tax arrears. Once overdue is discovered, it should be remedied as soon as possible and consult an advisor to assess remedial options.
Is the business registration number the same as the company registration number?
No. The business registration number is issued by the tax bureau for tax purposes; the company registration number is issued by the Companies Registry to confirm the legal identity of the company. The formats and purposes of the two are different.
Just established the company, when will I receive the business registration certificate?
The one-stop application is generally completed within a few working days after the company is established, or it can be checked immediately through the eTAX electronic platform. If there are delays, you can call the Business Registration Office for inquiries (hotline: 2594 3146).
Conclusion
If you have any questions about business registration or compliance for Hong Kong companies, feel free to contact Long Peak Business Consultants. Long Peak has served over 300 entrepreneurs annually since 2014 and holds a TCSP license, which can help you clarify the process and save trial-and-error time. Act nowto book a free consultation。
Extended Reading
What is Business Nature / CORP? How to Fill Out and Change
Top 10 Must-Know Common Questions about Business Registration Certificates
What is company CI? Understand the difference from BR
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