Business Registration Number (BRN) in Hong Kong: Full Guide (2026)

I've spent over 10 years supporting company incorporations and compliance. This guide walks through what a BRN is, who needs one, how to get it, and what the difference is between a BRN and a CRN.

Quick Reference: BRN in Hong Kong

Need to look up a BRN? You can verify any Hong Kong business registration number for free using the BRN Enquiry Service on GovHK. This tool confirms whether a business is properly registered, whether it's your own, a supplier's, a partner's, or a counterparty's

What Is a Business Registration Number?

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.

Where to Find Your Own BRN

• On your Business Registration Certificate, listed under "Certificate No." It's the 8-digit number in the middle of the document, not the reference number in the top corner, which is a different identifier.
• In your eTax account on the IRD website, if you registered online or by contacting the Business Registration Office directly.
• On any official government notices sent to your business.
• Look up online using the BRN Enquiry Service on GovHK.

Who Needs a BRN in Hong Kong?

Any person or entity carrying on business in Hong Kong for profit must register and obtain a BRN under the Business Registration Ordinance (Cap. 310). The requirement applies regardless of business structure, including:

• All Hong Kong-incorporated companies, whether actively trading or not
• Foreign companies that have a place of business in Hong Kong, operate a representative or liaison office there, or hold, lease, or let out property situated in Hong Kong
• Sole proprietorships, partnerships, and unincorporated businesses operating for gain
• Companies re-domiciled to Hong Kong under the Companies Ordinance
• Clubs providing facilities or accommodation to members

Who Is Exempt from Business Registration?

A small number of activities are exempt from the BRN requirement. You do not need to register if your business is:

• An approved charitable institution or trust
• Purely agricultural, market gardening, livestock breeding/rearing, or fishing (this exemption does not apply to local companies, re-domiciled companies, or foreign companies)
• A bootblack (shoe shiner)
• A hawker licensed under the Hawker Regulation (Cap. 132AI) operating outdoors, not inside a building
• A qualifying business under the Feed-in Tariff (FiT) scheme
• Individuals holding office or employment only, with no separate business activity

How to Get a BRN in Hong Kong

There are two ways to obtain a BRN in Hong Kong. Newly incorporated local limited companies can use the One-Stop Company and Business Registration Service, which combines company incorporation and business registration into a single application. All other business types, including sole proprietors, partnerships, and non-Hong Kong companies, apply directly with the IRD.

For a Newly Incorporated Limited Company

Available to: companies incorporating under the Companies Ordinance (Cap. 622). Apply via: the One-Stop Company and Business Registration Service, a single application between the Companies Registry and the IRD. When you incorporate a company in Hong Kong, you get your BRN within the same processing window.

What you need to prepare:

• Incorporation form (Form NNC1 for a company limited by shares)
• Articles of Association
• Notice to Business Registration Office (Form IRBR1)
• Identification documents for each director and shareholder
• Details of your appointed company secretary (see what a company secretary does if you haven't appointed one yet)
• A Hong Kong-registered address for the company
• Payment for the incorporation fee and business registration fee

The application can be submitted online through the e-Registry Portal, or in hard copy at the Companies Registry, located on the 14th floor, High Block, Queensway Government Offices, 66 Queensway, Hong Kong.

For a Sole Proprietorship or Partnership

Available to: sole proprietors, partnerships, unincorporated bodies, and branches of existing businesses. Apply via: the IRD's Business Registration Office. Applications must be submitted within one month of commencing business activities.

What you need to prepare:

• Completed application form available via GovHK
• Identification documents of the owner or all partners
• If any partner or the proprietor is not residing in Hong Kong: Form IRBR177 (Appointment of Agent) or an appointment letter stating the agent's full name, HKID number, and residential address, along with a copy of the agent's HKID

You can apply online through the GovHK Portal, by post to the Business Registration Office, P.O. Box 29015, Concorde Road Post Office, Kowloon, Hong Kong, or in person at the Business Registration Office, 2nd Floor, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong (book an online appointment beforehand).

The Business Registration Certificate is issued in the same form and through the same channel used for submission: electronically if you apply online, by mail if you apply by post, or for collection at the Business Registration Office if you apply in person there.

An authorised corporate service provider like Statrys can also submit your application to the IRD or Companies Registry on your behalf, so you don't have to register the business yourself.

BRN vs CRN: What's the Difference?

BRN and CRN are different numbers from different government bodies, and only one is still issued today. The BRN is issued by the IRD and applies to all businesses. The CRN was issued by the Companies Registry to incorporated companies and appeared on the Certificate of Incorporation.

The CRN as a standalone identifier no longer exists: since December 2023, Hong Kong switched to a Unique Business Identifier (UBI) system, and the BRN now fills that role. The number on your Certificate of Incorporation is no longer referred to as a CRN. Only companies incorporated prior to December 2023 will have a CRN.

How Much Does It Cost to Get a BRN?

From April 2026, business registration in Hong Kong costs HKD 2,350 for a 1-year certificate and HKD 6,170 for a 3-year certificate. The fee is made up of two components: a registration fee paid to the Inland Revenue Department (IRD) and a levy that funds the Protection of Wages on Insolvency Fund.

For the current period (1 April 2026 to 31 March 2027):

The levy was waived during April 2025 to March 2026, so businesses registered in that period paid HKD 2,200 for a 1-year certificate (no levy) or HKD 6,020 for a 3-year certificate (HKD 300 levy). Compared to the current rates, that's HKD 150 less for both certificate types.

Fees are set by the IRD and are subject to change. Always check the current fee schedule on ird.gov.hk before applying.

Do You Need to Renew Your BRN?

Yes. Your BRN is tied to your Business Registration Certificate, which must be renewed either annually or every three years, depending on the certificate type you chose at registration. The IRD will issue a renewal demand note approximately one month before your certificate expires. You can pay and renew online via your eTAX account on GovHK, by post to the Business Registration Office, or in person at the Business Registration Office, 2nd Floor, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon. For the full annual filing calendar beyond just the BRN, including Annual Return deadlines and what late filing costs, see our guide to Hong Kong Companies Registry fees, filings, and compliance.

Letting your certificate lapse constitutes operating without valid business registration. This can result in fines and liability for all outstanding fees and levies from the date of expiry.

What Happens if You Operate Without a BRN?

Operating without business registration, and therefore without a valid BRN, is an offence under the Business Registration Ordinance (Cap. 310). Penalties include a fine of up to HKD 5,000 and imprisonment for up to one year. If you apply more than 12 months after your business has started operating, you must pay not only the current year's registration fee and levy, but also back fees for all previous years since the business commenced.

How Statrys Can Help

Getting a BRN is step one. If you're registering a company, it's part of a larger process: incorporating, completing business registration, opening a business account, and staying compliant with annual filing requirements, each involving different government bodies and deadlines.

Statrys manages the entire process from a single point of contact. As a licensed corporate service provider, we can submit your incorporation and business registration application to the Companies Registry and IRD on your behalf, then keep your company compliant beyond day one.

What's included in our Hong Kong incorporation service:

• Full company registration: all Companies Registry and IRD filings covered, government fees included
• 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 via the company portal
• Application for a Statrys multi-currency business account: hold and manage 11 major currencies, send and receive to 120+ countries, with a dedicated account manager
• Pay-per-use accounting services to keep you compliant with Hong Kong requirements