What is a Business Registration Number (BRN) in Hong Kong?

If you’re planning to start a Hong Kong business, one of the first things you’ll come across is the Business Registration Number. It appears like a simple series of numbers, but it plays a crucial role in proving your business is officially recognised by the government.

In this guide, you’ll learn what a BRN is, who needs one, and how to apply for it. We’ll also explain how it differs from the old Company Registration Number (CRN), what happens if you operate without one, and how Hong Kong’s new Unique Business Identifier (UBI) system affects you.

The Business Registration Number (BRN) is an 8-digit identifier issued by Hong Kong’s Inland Revenue Department (IRD) when a business completes its registration. It appears on your Business Registration Certificate and is used by the IRD to identify your business on tax returns and other official notices.

You can find your BRN in the middle of the certificate, under “Certificate No.”

You can also verify any Business Registration Number through the Business Registration Number Enquiry Service on the GovHK website. This tool lets you confirm whether a business is properly registered in Hong Kong.

If you are conducting business operations in Hong Kong for the purpose of gain, you must register your business and obtain a BRN, regardless of the business entity you operate. That includes:

• Any trade, commerce, craftsmanship, profession or other activity carried on for profit, whether online or in a physical location.
• Clubs with member-facilities, recreation or exclusive premises.
• Companies incorporated in Hong Kong, or foreign companies that have a place of business in Hong Kong, regardless of whether they are actively trading.
• Companies that have been re-domiciled to Hong Kong under the Companies Ordinance, whether or not they are trading here.
• Open-ended fund companies incorporated or re-domiciled in Hong Kong under the Securities and Futures Ordinance, even if they don’t actively carry on business here.
• Foreign companies with a representative or liaison office in Hong Kong, or which lease property in Hong Kong, whether or not they have a full business presence here.
• Limited partnership funds registered under the Limited Partnership Fund Ordinance, regardless of trading status.

On the other hand, you are not required to apply for a BRN if you fall into one of these categories:

• An approved charitable institution.
• A business of agriculture, market gardening, livestock breeding/rearing or fishing (local companies, re-domiciled companies and foreign companies are excluded from this exemption).
• A bootblack (shoe-shiner).
• A hawker licensed under the Hawker Regulation (Cap. 132AI), if the business is conducted outdoors and not inside the main structure of a building.
• A qualifying business under the Feed-in Tariff (FiT) scheme.
• If you are only holding office or employment and not carrying on any business activity.

Once you’ve confirmed that your business needs to register, the next step is applying for a Business Registration Certificate, and the process varies depending on your type of business.

In Hong Kong, there are two ways you can obtain a BRN: through the One-Stop Company and Business Registration Service, or by applying directly with the IRD.

The One-stop Company and Business Registration Service is a joint system between the Companies Registry and the IRD. It allows anyone incorporating a company in Hong Kong to complete both company formation and business registration in a single step.

However, this service only applies to companies incorporated or registered under the Companies Ordinance (Cap. 622). It is not available to other business types such as sole proprietorships, partnerships, unincorporated bodies, or branches. They will have to apply directly to the IRD instead.

The application, along with the required documents, can be submitted in two ways:

• Online through the e-Registry Portal.
• In hard copy at the Companies Registry, located on the 14th floor, High Block, Queensway Government Offices, 66 Queensway, Hong Kong.

Once the application is approved, the Companies Registry issues two certificates together: a Certificate of Incorporation (or a Certificate of Registration for non-Hong Kong companies) and a Business Registration Certificate, which includes the BRN.  Both documents are typically required later when opening a business bank account in Hong Kong.

Businesses that cannot use the One-Stop Company and Business Registration Service must apply directly to the IRD. This includes sole proprietorships, partnerships, unincorporated bodies, and branches.

Applications must be submitted within one month of starting business activities. You can apply in one of the following ways:

• Online through the GovHK Portal.
• By post to the Business Registration Office, P.O. Box 29015, Concorde Road Post Office, Kowloon, Hong Kong.
• In person at the Business Registration Office, 2nd Floor, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong (applicants are advised to book an online appointment beforehand).

The Business Registration Certificate will be issued in the same form and through the same channel used for submission. If you apply online, the certificate will be issued electronically. If you apply by post, it will be mailed to you. For applications submitted in person at the Business Registration Office, the certificate must be collected at the same office.

In Hong Kong, obtaining a BRN through business registration is a legal requirement under the Business Registration Ordinance (Cap. 310). Every person or entity carrying on business in Hong Kong must apply for business registration within one month of starting operations.

Operating without registration, and therefore without a valid tax identification number for your business, is an offence under the Ordinance. Such violations can result in a fine of up to HKD 5,000 and imprisonment for up to one year.

If an application for business registration is made more than 12 months after the business has commenced, the applicant must pay not only the current year’s business registration fee and levy but also any fees and levies due for previous years.

The Company Registration Number (CRN) was once a unique identifier issued by the Companies Registry to companies incorporated in Hong Kong, and for many years, it existed alongside the BRN.

Since 27 December 2023, the CRN has been replaced by the BRN under the UBI system. Newly incorporated companies now use their BRN as their official company identifier, while older companies may still see their CRN on historical records or certificates.

Although the CRN is no longer issued, understanding how it differs from the BRN remains useful. These two numbers were created for different purposes, managed by different authorities, and served distinct roles in identifying a business or company in Hong Kong.

Once you understand how the Business Registration Number fits into Hong Kong’s company setup process, the next step is simple: completing your company incorporation the right way.

And Statrys can help with that.

As a one-stop partner for Hong Kong company setup, we can take care of every detail, from preparing your incorporation documents, such as the Articles of Association, and filing with the authorities to getting your company fully registered and ready to operate. No dealing with multiple offices or unclear steps; just a clear, dependable process managed by experts who understand Hong Kong incorporation.

Here’s a glimpse of what we can do for you:

✅ Full company registration with all filings and government fees

✅ Company secretary service for one year

✅ Registered business address for one year (with mail scanning and forwarding)

✅ 24/7 online access to your company documents

✅ Application for Statrys multi-currency business account that can hold, send, and receive 11  major currencies, with support from a dedicated account manager

✅ Accounting and bookkeeping services to help you stay compliant with Hong Kong requirements

By the time your company is ready to operate, every form, filing, and certificate will already be in place, just as it should be.