A Business Registration Certificate (Business Registration Certificate, or BR) is the essential entry pass for entrepreneurs to start a business in Hong Kong. Under the Business Registration Ordinance, anyone carrying on any form of business in Hong Kong—whether incorporating a limited company or setting up an unincorporated business—must apply for business registration. This ultimate guide provides entrepreneurs with the most comprehensive and practical information on applying for and maintaining a BR, covering every detail from fees, documents, and application procedures to BR searches and FAQs, so you can handle the legal formalities with ease and focus on business development.
What is a Business Registration Certificate?
A Business Registration Certificate (BR), officially known in English as a “Business Registration Certificate”, is the legal proof required to operate a business lawfully in Hong Kong. It is like a company’s “ID card” and contains key statutory information, including:
- Company name in Chinese and English, and business name
- Registered office address or branch address
- Business Registration Certificate number, i.e. the company’s unique business identifier
- Legal status of the business (e.g. body corporate, partnership, or sole proprietor)
- Nature of business
- BR effective date and expiry date
- Business registration payment date
Important reminder!! After obtaining the Business Registration Certificate, you must, as required by law, display the valid (paid) BR prominently at the business premises.
Why apply for a Business Registration Certificate?
Under the Business Registration Ordinance (Cap. 310), anyone carrying on business in Hong Kong must apply for a Business Registration Certificate within one month of commencing business. It must be presented in many business activities and legal documents. Key uses include:
- Opening a corporate bank account
- Signing a tenancy agreement or buying/selling property in the company’s name
- Applying for government subsidies or licences
- Purchasing employees’ compensation insurance or enrolling in the Mandatory Provident Fund (MPF)
- Any other legal transactions or document execution in the company’s name
In general, almost all transactions conducted in the company’s name, or the signing of legal documents, require a Business Registration Certificate.
Further reading: Opening a company bank account | Buying property under a company
Business Registration Certificate fees and levy explained
The cost of a Business Registration Certificate consists of two parts: the “business registration fee” and the “levy”1.
- Business registration fee: Government revenue used for public services and administrative expenses.
- Levy: A charge collected on behalf of the Protection of Wages on Insolvency Fund, used to pay employees’ outstanding wages when employers are insolvent1.
According to the 2025/26 Budget, the $150 waiver of the “business registration levy” for the period from 1 April 2024 to 31 March 2026 will expire on 31 March 2026.
From 1 April 2026, the Business Registration Certificate fee and levy will increase to$ 2,350.
Business Registration Certificate fees at a glance (2025/26)
Below are the fees for 1-year and 3-year Business Registration Certificates effective from 1 April 2026:
Certificate type | Registration fee | Levy | Total |
| 1-year certificate | $2,200 | $150 | $2,350 |
| 3-year certificate | $5,720 | $450 | $6,170 |
| Branch 1-year certificate | $80 | $150 | $230 |
| Branch 3-year certificate | $208 | $450 | $658 |
Source: https://www.ird.gov.hk/chi/pdf/brfee_table.pdf
For more on Business Registration fees2026/27, please visit: [Business Registration Certificate Fees] BR fee increased to $2,350! Latest notes and money-saving tips
Same-day ticket for business registration
According to the online appointment system for counter services at the Business Registration Office, counter services are provided by online appointment for same-day slots and for the next five working days. However, based on past experience, the chance of securing a same-day ticket via online BR application is very low. It is recommended to allow 4–5 working days to apply for a BR ticket to be safe.
Tip!! If you urgently need to process a BR, counter services for business registration start at 8:45am. You may try arriving in person at the Business Registration Office at 8:15am to queue; you may be able to obtain a same-day ticket and complete the business registration on the same day.
Further reading: [Business Registration Certificate Appointment] Step-by-step guide to booking BR counter services online
Business Registration Certificate application process
Entrepreneurs generally choose from three types of business structures:
1) Apply for a BR for a sole proprietorship (unincorporated business)
2) Apply for business registration for a partnership (unincorporated business)
3) Apply for a Business Registration Certificate for a limited company
The application forms, required documents, and procedures differ for each type of business registration.
Whether for a limited company or an unincorporated business, in addition to submitting forms in person to the Companies Registry and the Inland Revenue Department, you may also apply for a BR online via the Companies Registry e-Services or the Inland Revenue Department’s Individual Tax Portal (ITP). Below is a detailed guide for different BR applications.
Limited company Business Registration Certificate application process: 4 steps (in person)
Step 1: Submit Companies Registry documents
For in-person applications, you must complete Form NNC1 (company limited by shares), the Articles of Association, and IRBR1 (Notice to Business Registration Office). For online applications, submit the relevant forms via the Companies Registry e-Services website.
Further reading: [Online company incorporation] Same-day limited company incorporation guide
Step 2: Pay the BR application fee
The total cost to incorporate a limited company is 3,920, which includes the Business Registration Certificate fee of $2,200 and the company registration fee of $1,720. Online incorporation enjoys a 10% discount on the registration fee, bringing the total (including the BR fee) to $3,745.
Under section 5A of the Business Registration Ordinance, applying to incorporate a limited company in Hong Kong is deemed to be an application for a Business Registration Certificate at the same time.
Step 3: Collect the BR and Certificate of Incorporation
Upon completion of registration, the Companies Registry will issue both the Business Registration Certificate and the Certificate of Incorporation.
Step 4: Submit the Notice of Commencement of Business
Submit IRBR200 “Notice of Commencement of Business for Corporations” to the Inland Revenue Department to change the default nature of business on the BR (“CORP”) to the company’s actual business nature.
Further reading: Company registration documents guide
Business registration application service
Sole proprietorship (unincorporated business) registration process
The application for a sole proprietorship is relatively straightforward and can be completed in person or online within one month of commencing business.
Unincorporated business registration (in person): 4 steps
Obtain the application form
Complete Form IRBR194 and fax or mail it to the Business Registration Office, or collect Form 1(a) in person at the 4/F, Kai Tak Inland Revenue Centre.
Complete the application form
Complete the sole proprietorship business registration application Form 1(a) and prepare a copy of the proprietor’s Hong Kong Identity Card.
Pay the BR fee
Choose a 1-year or 3-year certificate and pay the corresponding fee1.
Collect the BR immediately
For in-person applications, the Business Registration Certificate is usually available for collection about one hour after payment.
Online BR application: 3 steps
Step 1: Apply for an ITP account
Users must first apply for an account via the Individual Tax Portal (ITP) on the eTAX website.
Step 2: Complete the online application information
Follow the system instructions to fill in the BR details and complete the digital signature.
Step 3: Collect the business registration
After a successful application, you may choose to collect it in person or wait for it to be mailed to the business address.
Partnership (unincorporated business) registration process
The application process for a partnership is similar to that for a sole proprietorship, but identity documents for all partners must be provided.
Required documents checklist
- Copies of Hong Kong Identity Cards of all partners.
- BR application Form 1(c).
- For online applications, you must use the eTAX (ITP) account of one of the partners.
Do online shops and freelancers need to apply for a BR?
This is a common question, and the answer is yes9.
According to the Inland Revenue Department, as long as you engage in any form of trade, business, craft, profession, or activity for profit, you must apply for a Business Registration Certificate—whether you operate a physical shop or run the business via online platforms (e.g. IG Shop, online store).
Carrying on business and earning profits in Hong Kong without business registration is illegal—do not take the risk. Moreover, without a Business Registration Certificate, you cannot open a business bank account. Frequent receipts and payments through a personal account may be “red-flagged” by the bank, and your account may be frozen or closed.
More details: What to do if your bank account is frozen/closed? Top 10 reasons, unfreezing and prevention guide
Can a public housing address be used as the BR address?
No. The BR address is the company’s business address. Under the rules of the Hong Kong Housing Authority, using public rental housing for non-residential purposes (e.g. business operations) constitutes misuse and may result in termination of the tenancy.
Further reading: Is using a public housing flat as a business address considered misuse?
Solution:Virtual Office (Virtual Office) services are an ideal solution. They provide a lawful business registration address, avoid legal risks, and are usually cost-effective.
Business Registration Certificate Renewal
The company must pay the fee before the specified payment due date stated on the BR renewal demand note.
If the company is not operating or its average monthly turnover is less than $30,000, it may apply for a waiver of the next year’s Business Registration Certificate fee from three months to one month before renewal.
For BR waiver eligibility and procedures, please refer to: Business registration fee waiver
When should business registration be renewed?
Business Registration Certificates have two validity periods: 1 year and 3 years. About one month before expiry, the Inland Revenue Department will mail a renewal demand note to the company’s registered address. Upon receipt, payment completes the renewal, and the demand note serves as the valid BR.
Example: If the BR expires in January 2026, the renewal demand note will be received one month earlier, i.e. in December 2025.
What should I do if I do not receive the BR renewal demand note?
First, confirm whether the BR address is correct. You may also call the Business Registration Office hotline for enquiries at 2594 3146, or visit the Inland Revenue Department in person during office hours.
Business registration payment methods
Payment at post offices
Bring the BR to any post office and pay by cash, EPS, or cheque. Cheque payable to: The Government of the Hong Kong Special Administrative Region.
Payment at convenience stores
Bring the business registration to the following convenience stores to pay the BR renewal fee:
7-Eleven: cash only
OK, VanGO and U購 select: cash or EPS
Note: Cash payments of $5,000 or below
Companies Registry
Bring the BR renewal demand note and pay the BR renewal fee in person at the Tseung Kwan O Business Registration Office by cash, cheque, EPS, or FPS.
Electronic payment
- Pay by scanning the FPS QR code
- Internet (including the e-Cheque Payment website)
- PPS
- Bank ATMs
After the Inland Revenue Department receives the business registration payment, it will mail the valid Business Registration Certificate to the company’s business address.
Change of BR address
If the company’s business address changes, you must complete the change procedures within one month. You may do so in either of the following ways:
Submit in writing
Complete Form IRC3111A “Notification of Change of Business Address” and submit it in person or by post to the Business Registration Office.
Online application
Process the change of business address online via the Inland Revenue Department’s “eTAX” Individual Tax Portal (ITP) service.
Branch Business Registration Certificate
If a company has more than one business location, the law requires a separate branch Business Registration Certificate for each additional business location. Branch certificate fees are calculated separately from the main certificate.
Ceasing a Business Registration Certificate
Methods for cancelling a BR mainly differ between limited and unincorporated businesses:
Ceasing business registration for an unincorporated business
You only need to notify the Business Registration Office by completing Form IRC3113 to cease the BR. For details, please visit: Unincorporated business cessation procedures.
Terminating Business Registration for Limited Companies
Ceasing business for a limited company is more complex, as you must first notify the Companies Registry and publish a Gazette notice. Only after approval by the Registrar of Companies should you notify the Inland Revenue Department to cease the Business Registration Certificate. For details, please visit: Company deregistration: 8 key steps.
Will the company be automatically closed if the BR renewal fee is not paid?
No. Failure to pay the BR fee on time only results in penalties; the company will not be automatically closed. The correct approach is to follow the statutory procedures for company closure.
List of BR application forms
Form number |
Form name |
Purpose |
| Form IRBR194 | Request for business registration application forms | Request Forms 1(a), 1(b), 1(c) and Form 1(d) |
| Form 1(a) | Business Registration Application for Individuals Carrying on Business in Hong Kong | Apply for a sole proprietorship BR |
| Form 1(b) | Business Registration Application for Bodies Corporate | Apply for a sole proprietorship BR |
| Form 1(c) | Business Registration Application for Partnerships (excluding limited partnership funds) or other bodies of persons not being bodies corporate carrying on business in Hong Kong | Apply for a partnership BR |
| Form 1(ca) | Business Registration Application for Limited Partnership Funds | Apply for a limited partnership fund BR |
| Form 1(d) | Business Registration Application for Branch Business in Hong Kong | Apply for a branch BR |
| Form IRBR200 | Notice of Commencement of Business for Corporations | Notify the Business Registration Office that the company has commenced operations |
| Form IRBR1 | Notice to Business Registration Office | Choose a 1-year or 3-year Business Registration Certificate |
| Form IRC3111A | Notification of Change of Business Address | Notify the Business Registration Office of a change of BR business address |
| Form IRBR184 | Application for a 3-year Business Registration Certificate | Choose a 1-year or 3-year BR |
| Form IRBR199 | Withdrawal of Election for a 3-year Business Registration Certificate | Cancel a 3-year BR |
| Form IRBR193 | Notification of Change in Nature of Business | Notify the Business Registration Office of a change in BR nature of business |
| Form IRBR3110A | Notification of Change of Business Name | Notify the Business Registration Office of a change in the company’s business name |
Business registration application forms
Business registration application forms 1(a), 1(b), 1(c), 1(ca) and 1(ca) must be requested from the Inland Revenue Department by submitting IRBR194.
Business registration application form IRBR194 Download
Business registration application form IRBR200 Download
Business registration application form IRC3111A Download
Business registration application form IRBR184 Download
Business registration application form IRBR199 Download
Business registration application form IRBR193 Download
Business registration application form IRBR3110A Download
Business Registration Certificate enquiry
Address: 2/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong
Business Registration Office service hours
Business registration counter: Monday to Friday 8:15am – 12:30pm 1:30pm – 5:30pm
Payment counter: Monday to Friday 8:45am – 12:30pm 1:30pm – 5pm
Public search counter: Monday to Friday 8:15am – 12:30pm 1:30pm – 5:30pm
Business registration enquiry phone numbers
Business registration enquiries | telephone number |
| General enquiries | 187 8088 |
| Business registration / business registration waiver | 2594 3149 |
| Change of business registration details | 2594 3145 |
| Waiver of business registration fee and levy | 2594 3130 |
| General business registration service enquiries | 2594 3146 |
Business Registration Certificate FAQs
Conclusion
In summary, this ultimate guide has provided entrepreneurs with a comprehensive breakdown of every aspect of Hong Kong Business Registration Certificates, from statutory requirements and fee details to BR application procedures for different types of businesses.
Business registration is only the first step in starting a business. Next, profits tax filing, annual returns, and accounting audits also require professional knowledge and careful handling.
General Accounting has been established for over 20 years and provides Hong Kong Business Registration Certificate application services. Trust or Company Service Provider licence no.: TC002940. If you have any questions about BR applications, our professional client service managers can provide free initial business registration enquiry assistance.
Further reading:
Sources:
1. Business Registration Ordinance (Cap. 310)
https://www.elegislation.gov.hk/hk/cap310!zh-Hant-HK?INDEX_CS=N
2. “Business” requiring business registration
https://www.ird.gov.hk/chi/tax/bre_abr.htm#a1
3. Business registration fee adjustments and levy waiver in the 2024/25 Budget
https://gia.info.gov.hk/general/202403/06/P2024030600438_450666_1_1709723706751.pdf
4. Concurrent business registration application for companies incorporated under the Companies Ordinance, or open-ended fund companies
https://www.elegislation.gov.hk/hk/cap310!zh-Hant-HK
5. How to register a new company?
https://www.cr.gov.hk/tc/services/register-company.htm
6. Latest arrangements for Business Registration Office counter services
https://www.ird.gov.hk/chi/tax/bre_brs.htm
7. Application for business or branch registration
https://www.gov.hk/tc/residents/taxes/etax/services/application_for_business_registration.htm
9. Inland Revenue Department notice on Business Registration Certificates
https://www.ird.gov.hk/chi/pdf/press_c_october_2017_final.pdf
10 New arrangements for search services at the Inland Revenue Department’s Business Registration Office
https://www.ird.gov.hk/chi/tax/bre_arrangements_20230821.htm
11. Combating misuse of public housing
https://www.housingauthority.gov.hk/tc/public-housing/tenancy-matters/combating-housing-abuses/index.html#p2
12. Business Registration Office address and service hours
https://www.ird.gov.hk/chi/tax/bre_add_hrs.htm
