Hong Kong Business Registration Certificate: How to Apply and Fees

You incorporated your Hong Kong company. You received your Certificate of Incorporation. Now someone is asking for your Business Registration Certificate (BRC), and you're not sure whether it's the same document or a different one.

It's a different document. The Certificate of Incorporation confirms your company exists as a legal entity. The BRC confirms you're registered to operate as a business and pay tax. Both are required. This guide covers what the BRC is, who needs one, exactly how to apply (including if you're not based in Hong Kong), the current fees, and how renewal works.

A Business Registration Certificate is a legal document issued by the Business Registration Office of the Inland Revenue Department (IRD). It registers your business for tax purposes and assigns you a Unique Business Identifier (UBI) — an eight-digit number that acts as your tax identification number in Hong Kong.

Getting a BRC is separate from incorporating your company. Incorporation is handled by the Companies Registry. Business registration is handled by the IRD. Both are required before you can legally operate.

Every BRC shows 6 pieces of information:

• Business name
• Business address
• Type of business and nature of activities
• Date of commencement of operations
• Unique Business Identifier (UBI)
• Expiry date

Every piece of information must be accurate and current. If your business address changes, you have one month to notify the IRD. If your business name changes, you apply for a new certificate. 

Example of a Business Registration Certificate

Almost every business operating in Hong Kong is required to hold a valid BRC. This includes:

• Hong Kong limited companies (private and public)
• Non-Hong Kong companies registered under the Companies Ordinance, including branch offices and representative offices of foreign companies
• Sole proprietorships
• Partnerships and limited partnerships
• Limited partnership funds registered under the Limited Partnership Fund Ordinance
• Investment firms established under the Securities and Futures Ordinance
• Clubs providing facilities or services to members

If your company is incorporated in Hong Kong, business registration is required regardless of where your actual trading activity happens.

Exemptions

The exemptions are narrow. The following types of businesses do not need a BRC:

• Approved charitable institutions
• Agricultural businesses (farming, market gardening, fishing, livestock) — but only if they are not incorporated under the Companies Ordinance
• Licensed hawkers operating outside buildings
• Bootblack businesses

These 2 documents are often confused. They come from different government offices and serve different purposes. A Certificate of Incorporation confirms your company exists as a legal entity. The BRC registers your business to operate and pay tax. Both are required.

Both documents are required to open a business account and to operate legally in Hong Kong. If you're asked to provide your 'business registration,' you're being asked for the BRC, not the Certificate of Incorporation.

The timing depends on your business type.

Companies Incorporated Under the Companies Ordinance

Your BRC application is submitted at the same time as your Certificate of Incorporation through the one-stop service. You do not apply separately. When you submit Form NNC1 (for a local company) or Form NN1 (for a non-Hong Kong company) to the Companies Registry, the business registration application is treated as filed simultaneously.

If you did not use the one-stop service, apply directly with the IRD immediately after receiving your Certificate of Incorporation.

All Other Business Types

Sole proprietorships, partnerships, branches, and representative offices must apply within one month of commencing operations. The IRD will not process an application for a business that has not yet started — you cannot apply in advance.

There are 2 routes to apply for a Business Registration Certificate in Hong Kong: the one-stop service (for new companies being incorporated) and direct IRD application (for sole proprietorships, partnerships, and branches).

Route 1: New Companies via the One-Stop Service

If you're incorporating a new Hong Kong company, use the e-Registry portal on the Companies Registry website. Submit your incorporation form (NNC1 or NNC1G for a local company, NN1 for a non-Hong Kong company) and the BRC application is filed automatically.

You will receive both the Certificate of Incorporation and the BRC together. For local companies submitting online, these are typically issued within about one hour.

Route 2: Direct Application With the IRD

This route covers sole proprietorships, partnerships, branches, and any company that did not use the one-stop service.

Step 1 — Get the Correct Form

The IRD provides application forms online as specimens for reference only. Downloaded copies cannot be used for submission. Only forms printed according to the Department’s specifications are accepted.

To get the correct forms, complete the request Form IRBR194 or make a request in writing, then:

• Email taxbro@ird.gov.hk
• Send by post to P.O. Box 29015, Concorde Road Post Office, Kowloon, Hong Kong, or
• Fax to 2824 1482
• Or collect them in person from the Business Registration Office.

If the owner, all partners, or the principal officer is not residing in Hong Kong, a Hong Kong resident must be appointed as an agent. Submit Form IRBR177 or an appointment letter with the agent’s full details, along with a copy of their Hong Kong identity card.

Step 2 — Gather Your Supporting Documents

• Sole proprietor: Hong Kong ID card, or passport if you're not a local resident
• Companies: Certificate of Incorporation
• Partnerships: ID or passport for all partners

Step 3 — Submit Your Application

You can apply through one of the following channels:

The current fee schedule applies from 1 April 2026 to 31 March 2027:

The three-year certificate costs HKD 2,057 per year on average — HKD 293 less per year than renewing annually. If your business structure is stable and you're not expecting a name or address change, the three-year option reduces administrative overhead.

The IRD issues a renewal demand note automatically. The timing is predictable: if your certificate expires in May, the IRD sends the demand note in mid-April. Once you pay the demand note, it becomes your new BRC.

How to Pay

Log in to your eTAX account to download the demand note and pay electronically.

Alternatively, send a photocopy of your current certificate with a crossed cheque payable to 'The Government of the Hong Kong Special Administrative Region' by post, or pay in person at the Business Registration Office.

You can complete the full renewal process remotely. There is no requirement to visit Hong Kong in person. If you have not received a demand note as the renewal date approaches, log in to your eTAX account to download it directly.

Operating without a valid Business Registration Certificate is a criminal offence under the Business Registration Ordinance. The maximum penalty is a fine of HKD 5,000 and imprisonment for up to one year.

2 additional obligations apply once you have your BRC:

• Display: The BRC must be displayed at your business location. For a company operating remotely without a physical office in Hong Kong, this typically applies to your registered address in Hong Kong.
• Address changes: If your business address changes, you must notify the IRD within one month. Failing to update your registration is treated as a separate non-compliance, not just an administrative oversight.

If you are based in Hong Kong, applying for your Business Registration Certificate yourself is manageable. The steps are clear, and the process is fairly straightforward.

But if you are overseas, it becomes more complex. You will need to appoint a Hong Kong resident as your authorised agent and handle registration, documentation, and compliance from abroad.

Statrys handles this for you, providing a resident agent as part of our company registration service, along with BRC application, registered address, and annual compliance.

Once your company is set up, we can also help you open a multi-currency business account with Statrys. 96% of clients opened their accounts within 3 business days (subject to approval). You can also access pay-per-use accounting with the same team.

One provider for everything, so you can focus on growing your business.