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About 1 month before a business registration certificate (BR) expires, the Inland Revenue Department sends out a payment notice. Once payment is made, that notice is the valid BR, and there is no need to collect a new certificate. Renewal fees for 2026/27: HK$2,350 for 1 year, HK$6,170 for 3 years. Failing to renew on time can result in a fine of up to HK$5,000 and imprisonment for 1 year
- About 1 month before a BR expires, the Inland Revenue Department sends a renewal payment notice; once payment is made, the notice is the valid BR and no new certificate needs to be collected
- Fees for 2026/27: HK$2,350 for 1 year, HK$6,170 for 3 years (the levy waiver period expired in March 2026)
- Failing to renew on time can result in a fine of up to HK$5,000 and imprisonment for 1 year, and also affects banking, loans and other business activities
- Making sure your registered address is valid and activating an eTAX account is the most effective way to avoid missing notices
Validity period of a business registration certificate
Hong Kong business registration certificates come in 1 year and 3 years two types (1-year and 3-year). The validity of a first-issued BR normally runs from the date of commencing business. Before the validity period ends, business operators must renew it; otherwise they are operating unlawfully.
According to the Hong Kong's Business Registration Ordinance (Cap. 310), any person who, without reasonable excuse, fails to comply with any requirement of the Ordinance commits an offence and, on conviction, is liable to a fine of up to HK$5,000 and imprisonment for 1 year. Overdue amounts are also treated as tax in arrears.
Business registration certificate renewal fees (2026/27)
| 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
SetupHK tip: From April 2024 to March 2026, the levy on the 1-year term was waived and the fee was HK$2,200. The waiver period expired on 31 March 2026, and the current 1-year fee has reverted to HK$2,350. Owners who need to renew soon should note that the fee has changed.
Business registration certificate renewal process
Step 1: Watch for the renewal payment notice
The Inland Revenue Department generally posts the renewal payment notice to the company's registered address about 1 month before the BR expires. The notice states:
- The renewal fee and the payment deadline
- Available payment methods
- QR code (supports FPS payment)
Important: Please keep the notice safe once you receive it, because once payment is completed, the notice itself is a valid business registration certificate, and the Inland Revenue Department will not issue a new paper BR separately, so there is no need to collect one in person.
Step 2: Pay before the deadline
You can choose any of the following ways to pay:
| Payment method | Description |
|---|---|
| Faster Payment System (FPS) | Scan the QR code on the notice and pay with your phone; the payment is credited instantly |
| Convenience stores | Payment is accepted at designated convenience stores such as 7-Eleven and Circle K |
| Post office | Cash, cheque or EPS payment; cheques payable to “The Government of the Hong Kong Special Administrative Region” |
| Inland Revenue Department (Kai Tak) | Pay in person at Inland Revenue Centre in Kai Tak by cash, cheque or EPS |
After paying, please keep the receipt or transaction record for future checking.
Consequences of an expired BR: 3 levels
1. Fine
Under the Business Registration Ordinance, failing to pay on time can result in a fine of up to HK$5,000, with the exact amount depending on how long the payment is overdue.
2. Legal liability
Failing to renew on time is an offence, and on conviction the maximum penalty is imprisonment for 1 year. Overdue amounts are also treated by the Inland Revenue Department as unpaid tax, which affects the company's credit record.
3. Business operations are blocked
An expired BR is equivalent to operating without a licence. Many business activities require a valid BR, including: applying for or maintaining a bank account, applying for a business loan, taking part in government tenders and applying for various business licences.
💡 SetupHK tip: SetupHK has handled many cases of late renewal caused by not receiving the notice, and almost every time the cause was a registered address that had not been updated. If your address changes, you must notify the Business Registration Office within 1 month; otherwise, all subsequent tax and legal documents may never reach you.
6 ways to effectively avoid your BR expiring
Set a reminder: Set a reminder on your phone calendar 2 months ahead; do not rely entirely on the Inland Revenue Department sending a letter.
Activate an eTAX account: You can check your BR expiry date instantly and download a copy of the payment notice, so you are not affected even if the physical letter is lost.
Ensure your registered address is valid: If your address changes, immediately complete form IRC3111A to notify the Business Registration Office, so that all notices are delivered on time.
Understand the difference between 1-year and 3-year terms: A 3-year term costs more each time but reduces the administrative burden of repeating the process every year; a 1-year term is more flexible and suits start-ups whose business is still being adjusted.
To change the validity period, apply early: To change from a 1-year term to a 3-year term (or vice versa), you must apply at least 1 month before your existing BR expires.
Ask the company secretary to follow up: If your business has appointed a company secretary, you can ask them to track the BR expiry date and send reminders, which effectively reduces the risk of human oversight.
FAQ
Can the renewal term of a business registration certificate be changed? Can I change from 1 year to 3 years?
Yes! Hong Kong Business Registration Certificates can be renewed for either a “one-year” or a “three-year” period, and businesses can switch between the two according to their needs.
If you want to change from a one-year to a three-year certificate, or from a three-year to a one-year certificate, you must apply at least one month before the existing Business Registration Certificate expires and complete the relevant form.
What if I have not received, or have lost, the Business Registration renewal notice?
If you have not received, or have lost, the original renewal notice for your Business Registration Certificate, don’t worry. You can contact the Business Registration Office of the Inland Revenue Department to enquire, or check the renewal status through your eTAX account and download a “copy of the business registration payment notice”, then pay on time.
If my BR is lost, how do I apply for a replacement Business Registration Certificate?
If your Business Registration Certificate (BR) is accidentally lost, you can apply to the Business Registration Office for a replacement. You usually need to complete an application form and pay a small administrative fee. You can also log in to your eTAX account to print the most recent copy of your Business Registration Certificate yourself.
The company has ceased operating. Does it matter if the Business Registration Certificate expires?
Yes, it does! To close a company, you must complete and submit a notice applying for cancellation. Business registration fees and levies already paid will not be refunded, but the Business Registration Certificate must remain valid until the registration is formally dissolved or cancelled, so you need to cancel the business registration.
What happens if the business registration fee is not paid? Will the certificate be cancelled?
Failing to pay the business registration fee results in a penalty, and the longer the delay, the higher the penalty may be. The Inland Revenue Department will not directly cancel your certificate, but will treat the payment as overdue and chase the arrears and penalties. Serious non-payment may lead to legal proceedings.
Professional business registration services: SetupHK
If you want to avoid the hassle of renewing your Business Registration Certificate and need professional help to stay compliant, SetupHK is a trusted choice.
Since our founding in 2014, we have helped many clients handle all kinds of Hong Kong company matters smoothly. With extensive experience and well-established processes, we are well regarded by our clients. Our team upholds the highest industry standards and provides you with:
- Professional and reliable service: From document review and payment reminders to paying the fees, we make sure everything is accurate so that your Business Registration Certificate always stays valid.
- Comprehensive one-stop solution: Covers every step, including renewal payment reminders, handling of Inland Revenue Department notices and even address change reminders, so you have nothing to worry about.
- Efficient and timely: Quick response and instant replies help you complete the renewal process in the shortest possible time and avoid any risk of late payment.
Whether you are an SME owner or an individual entrepreneur, simply provide basic information and we can help you handle every aspect of setting up a company in Hong Kong with ease. Tax filing, company registration and more can all be left to us, so you can focus on future growth with peace of mind!
Further reading:
Complete guide to applying for a business registration certificate: types, documents and steps
What is the nature of business / CORP? How to fill it in and change it?
10 essential business registration certificate FAQs
Cancelling business registration: complete guide to closing an unlimited company
