What Is a Business Registration Certificate?？
A Business Registration Certificate, commonly called a BR, is the business licence that any entity operating a business in Hong Kong is legally required to obtain.
Whether a business is a limited company, an unincorporated business such as a sole proprietorship or partnership, or even a listed company, it must register its business and hold a valid BR if it carries on business in Hong Kong. The certificate records key information, including:
- The company’s Chinese and English names and its business name
- The company’s registered address or branch address
- The Business Registration Number, which serves as the company’s unique business identifier
- The business’s legal form, such as a corporation, partnership or sole proprietorship
- The nature of the business
- The effective date and expiry date of business registration
Which Businesses Need a Business Registration Certificate?
The requirement does not depend on business size. Under the Hong Kong Inland Revenue Department’s rules, the following businesses and activities must be registered:
- Any business activity carried on for profit, whether in physical premises or online, including a trade, commerce, craft, profession, calling or other business activity;
- Clubs providing facilities, services or premises exclusively to members for social or recreational purposes;
- All limited companies incorporated in Hong Kong under the Companies Ordinance, and limited companies incorporated outside Hong Kong with a place of business in Hong Kong, whether or not they actually conduct business in Hong Kong;
- All companies incorporated outside Hong Kong that maintain a representative office or liaison office in Hong Kong, or principally let property in Hong Kong, even without a formal place of business here;
- All limited partnership funds registered in Hong Kong under the Limited Partnership Fund Ordinance, whether or not they actually conduct local business.
What Types of Business Registration Certificates Are Available?
Hong Kong has main Business Registration Certificates and Branch Registration Certificates. Both offer validity periods of 1 or 3 years; the principal difference is the business location covered.
The rules require a valid certificate to be displayed at each business location or office. Businesses operating from multiple locations must register each additional location as a branch and obtain the corresponding Branch Registration Certificate.
Uses of a Business Registration Certificate
Under the Business Registration Ordinance (Cap. 310), anyone carrying on business in Hong Kong must apply to the Inland Revenue Department for a Business Registration Certificate. This important statutory document functions like a business identity card and is required for activities such as:
- Opening a company bank account
- Purchasing property or signing a lease in the company’s name
- Applying for government funding or licences
- Taking out employees’ compensation insurance and making MPF declarations
Business Registration Certificate Fees
The following business registration fees and levies for 2025/26 cover certificates with validity periods of 1 or 3 years issued after 1 April 2025:
| Registration fee | Levy | Total fee |
Business Registration Certificate (one year) | $2,200 | – | $2,200 |
Business Registration Certificate (three years) | $5,720 | $150 | $5,870 |
Branch Registration Certificate (one year) | $80 | – | $80 |
Branch Registration Certificate (three years) | $208 | $150 | $358
|
How Do You Apply for a Business Registration Certificate?
There are two main application methods: electronic applications and paper applications submitted by post or in person. The application process and certificate collection options differ slightly. Use the following guidance to choose the method that best suits your needs:
1. Online Application
- Log in to the online application platform
- Select the appropriate application category
- Verify your identity using iAM Smart, a digital certificate or eTAX
- Select the required validity period, such as one or three years, and your certificate collection method
- Sign electronically
- Pay the required fees
- Once the certificate is issued, collect it by your chosen method, such as in person at the Business Registration Office: 2/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong
2. Paper Application
- Obtain the application form in person from the Business Registration Office, request it by post, or download it from the GovHK website
- Complete the application form
- Submit the form to the Business Registration Office in person or by post
- Collect your Business Registration Certificate
Documents Required for a Business Registration Application
The documents required vary with the business structure. The following sections outline the requirements for limited companies, sole proprietorships and partnerships as a reference for entrepreneurs.
Sole Proprietorship
To operate as a sole proprietor, prepare the following business registration documents:
- A copy of the proprietor’s Hong Kong identity card
- Application Form 1(a)
- An eTAX online account for electronic submission
Partnership
For a partnership, provide identification documents for all partners and the following information:
- Copies of all partners’ Hong Kong identity cards
- Business registration Form 1(c)
- An eTAX account for at least one partner, for online applications
- Copies of the other partners’ identity cards
Renewing a Business Registration Certificate
According to the Inland Revenue Department, the Business Registration Office normally sends a demand note around the middle of the month preceding the renewal month. For example, if renewal takes effect in May, the demand note is usually sent in mid-April. Once paid, the demand note becomes a valid Business Registration Certificate.
If no demand note is received, notify the Commissioner of Inland Revenue in writing within one month after the current certificate expires.
How Do You Apply for Exemption from Business Registration Fees?
A sole proprietorship, partnership, other unincorporated body, or a business operated by a company incorporated outside Hong Kong but required to register here may qualify for exemption if the following conditions are met:
- The business principally provides services for profit and its average monthly turnover does not exceed $10,000
- For other businesses, average monthly turnover does not exceed $30,000
- The sole proprietor must not also own another sole proprietorship
- The partners must not also operate another partnership business
Get Help with Business Registration When Starting a Company
Frequently Asked Questions
When preparing to start a business, set up a company, open a bank account or apply for government funding, obtaining a Business Registration Certificate is one of the first steps. However, the application process, document preparation and form submission can be complex and time-consuming for entrepreneurs. This is where M&N Business Consultancy can provide professional support with a complete BR application service. Whether you are setting up a limited company, running an online shop or operating as a sole proprietor, the M&N team can prepare the necessary documents and submit the application to suit your circumstances, helping the process run smoothly so you can save time and focus on growing your business with peace of mind.
You can use this website to enter the business’s Chinese or English name and its location in Hong Kong, Kowloon or the New Territories, and look up the Business Registration Number registered with the Inland Revenue Department’s Business Registration Office.
If the business address changes, update the Business Registration Certificate within one month using either of the following methods:
- Method one: Complete Form IRC3111A and submit it to the Business Registration Office in person or by post.
- Method two: Log in to the Inland Revenue Department’s eTAX online services platform to make the change.
After a successful application, you can use GovHK to download a PDF version of the electronic record.
All commercial activities carried on for profit must be registered, regardless of their format. This includes Instagram shops and other online businesses without physical premises. If your income meets the criteria for exemption from business registration fees, you can also submit an exemption application.
