Business Registration Number (BRN) in Hong Kong 2026: What It Is & How to Find 

If you're setting up a business in Hong Kong, a Business Registration Number (BRN) is one of the first things you'll need. Operating without one is an offence under Hong Kong law — and the penalties are steep.

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

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. 

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 the business structure.

This includes:

•  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 — note 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

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

This is a single application service 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
• A Hong Kong-registered address for the company
• Payment for the incorporation fee and business registration fee

The application 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.

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 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.

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 appears on the Certificate of Incorporation. However, 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

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 paid to the Business Registration Certificate and Licensing System.

For the latest period (1 April 2026 – 31 March 2027), the fees are:

Note that the levy was waived during April 2025 – March 2026, so if you registered before the end of March, you will only pay HKD 2,200 for a 1-year certificate or HKD 6,020 for a 3-year certificate — HKD 150 and HKD 450 less than the current rates respectively.

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

Source: Inland Revenue Department, ird.gov.hk — verified March 2026.

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 in one of the following ways:

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
• In person at the Business Registration Office, 2nd Floor, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon

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.

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
• 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.

Getting a BRN is step one — but if you are registering a company, it's part of a larger process. Incorporating a company in Hong Kong, completing business registration, opening a business account for payment, and staying compliant with annual filing requirements involve multiple government bodies and specific 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

You also get

✅ Application for a Statrys  multi-currency business account— hold and mange 11 major currencies, send and receive to 100+ countries,  with a dedicated account manager

✅ Pay-per-use accounting services to keep you compliant with Hong Kong requirements