Successfully applying for a Business Registration Certificate (BR) is only the first step. In day-to-day operations, you may face various BR management needs—annual renewal payments, updating the address after relocation, formally terminating the registration when the business closes, or simply checking your Business Registration Number (BRN).
Prepared by General Accounting, a licensed CPA firm, this article provides the most comprehensive 2026 guide to Business Registration Certificate management, covering all common BR scenarios including renewal, address changes, information updates, termination, and enquiries.
Business Registration Certificate Renewal: Full Process and Key Notes
When do you need to renew your BR?
Business Registration Certificates are issued for either one year or three years. The BR validity period is based on the “expiry date,” shown on the middle-left of the certificate.
About one month before the BR expiry date, the Inland Revenue Department will mail a “Demand Note for Business Registration Fee and Levy” to the company’s business registration address.
After receiving the BR renewal demand note: 4 steps
- Step 1: Verify the details on the demand note
Check whether the company name, BRN, address, and payment amount are correct. If any information is incorrect, contact the Business Registration Office to rectify it before making payment. - Step 2: Pay before the specified payment date
The demand note states the specified payment date (usually one month after the BR effective date). Be sure to complete payment on or before the deadline. - Step 3: Choose a payment method
You may pay through various online and offline channels, including post offices, convenience stores, the Business Registration Office (Kai Tak), online banking, cash, cheque, EPS, or FPS. - Step 4: Keep the demand note as your valid BR
After payment, the paid demand note itself serves as a valid Business Registration Certificate, so you do not need to wait for the new BR to arrive. The Inland Revenue Department will mail the new BR separately, usually within 7–10 working days.
What if you did not receive the BR renewal demand note?
- Confirm whether the registered address on the BR is up to date—if your company has relocated but has not updated the BR address, the demand note will be sent to the old address.
- Call the Business Registration Office: 2594 3146 and provide your company BRN to check the payment status.
- Visit the Business Registration Office in person—you may go to the 2/F, Kai Tak Inland Revenue Centre to enquire and pay on the spot.
- Enquire and pay via eTAX (ITP).—If you already have an eTAX account, you can log in to view the payment notice.
Business Registration Renewal Fees (Latest for 2026)
| Type of Certificate | Business Registration Fee | Levy | Total Fee |
|---|---|---|---|
| 1-Year Certificate (Main Business) | $2,200 | $150 | $2,350 |
| 3-Year Certificate (Main Business) | $5,720 | $450 | $6,170 |
| 1-Year Branch Certificate | $80 | $150 | $230 |
| 3-Year Branch Certificate | $208 | $450 | $658 |
Business Registration Fee Waiver: Which companies can pay less?
Eligibility criteria (meet any one):
- The company has no business operations.
- Service industries: average monthly turnover below $10,000 (below $120,000 per year).
- General industries: average monthly turnover below $30,000 (below $360,000 per year).
Application window and method
- Application window: submit between 3 months and 1 month before BR expiry.
- How to apply: submit in person or by post to the Business Registration Office, or online via eTAX (ITP).
Legal Consequences of Late Renewal
For detailed eligibility and a guide to Form IRBR61: [Business Registration Fee Waiver] Eligibility and Application Process
| Late renewal scenario | Legal consequence |
|---|---|
| Failure to pay on time | A fine of up to $5,000 and imprisonment for one year. |
| First offence (general case) | Actual fine is around $300 |
| Repeat offence or serious arrears | You may receive a court summons |
| Operating long-term without a valid BR | Same as above, and you must also pay all outstanding fees |
Changing the Business Registration Address: Complete Step-by-Step Guide
When do you need to change the BR address?
Under the Business Registration Ordinance, if there is any change to the business address, you must update the address with the Inland Revenue Department’s Business Registration Office within one month after relocation; otherwise, you may be fined.
Common situations requiring a BR address change:
- Office relocation
- Ending a virtual office service and switching to a new address
- Moving out of a residential address and switching to a commercial address
- Changing virtual office service provider
For more on NAR1 nature of business, please refer to: Annual Return (NAR1) Completion Guide | Nature of Business Codes and Descriptions
Changing the Business Registration Address: Written Application Steps
Required form: Form IRC3111A “Notice of Change of Business Address”
- Download and complete Form IRC3111A
Fill in the company BRN, old address and new address, then sign and date the form. - Submit the form
Submit via either of the following methods:
• In person: bring the completed form and HKID to the Business Registration Office (2/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon)
• By post: mail the completed and signed Form IRC3111A to the Business Registration Office - Confirm the change is completed
After processing, the Inland Revenue Department will mail the updated BR to the new registered address. It is recommended to follow up and confirm about 2 weeks after the change.
Changing the Business Registration Address: Online Application (eTAX ITP)
- Log in to the eTAX (ITP) Individual Tax Portal.
- Select “Business Registration” → “Change Business Registration Particulars”.
- Select “Change Business Address”.
- Enter the new address and complete the digital signature.
- Effective immediately upon submission; no additional documents need to be mailed.
Frequently Asked Questions on Address Changes
Is there a fee to change the BR address?
Can a public housing address be used as the new BR address?
After changing the address, when will the address on the BR be updated?
For a limited company, do you also need to notify the Companies Registry when changing the BR address?
Changing Other Business Registration Details
Change of business name
- Limited company: you must first change the company name with the Companies Registry (fee: $295), then submit Form IRBR193 to notify the Business Registration Office.
- Sole proprietorship/partnership: re-apply directly using Form 1(a) or 1(c); the old BR will be terminated at the same time.
Change of nature of business
If the nature of business shown on the BR changes materially, you should complete Form IRBR193 “Notice of Change of Nature of Business” to notify the Inland Revenue Department, ensuring tax records match actual operations.
For more on NAR1 nature of business, please refer to: Annual Return (NAR1) Completion Guide | Nature of Business Codes and Descriptions
Changes to proprietor or partner details
- Change of details for a sole proprietorship owner: bring the relevant documents and apply in person at the Business Registration Office.
- Change of partners in a partnership (adding a new partner or withdrawal): you must re-apply for Business Registration to reflect the new partnership composition; the old BR will be terminated at the same time.
Terminating Business Registration: Detailed Guide for Sole Proprietorships/Partnerships vs Limited Companies
Fees and key notes for terminating a sole proprietorship/partnership Business Registration Certificate:
- Fee: Free
- All outstanding taxes and fees up to the cessation date must be settled first.
- After cessation, business books and records must be properly kept for at least 7 years (for possible IRD review).
Terminating Business Registration for Limited Companies
The cessation process for limited companies is far more complex than for sole proprietorships/partnerships. There are two main options:
- Option 1: Voluntary strike-off
— Suitable for dormant companies that have ceased business and have no outstanding matters - Option 2: Winding up
— Suitable for companies with unfinished business, debts, or legal disputes; the procedure is more complex
For detailed statutory procedures, please refer to the Inland Revenue Department’s Guide to Cancellation of Business Registration.
Consequences of Not Completing Cessation Procedures
| Consequences of Not Deregistering | Description |
|---|---|
| Accumulating Fines | The annual BR fee ($2,350) is still payable, and late payments will incur fines. |
| Continuous Tax Filing Responsibility | Limited companies must still submit their tax returns and annual returns every year. |
| Personal Liability of Directors | If a limited company fails to file tax returns for a prolonged period, its directors may face personal legal liability. |
| Impact on Credit Records | Records of arrears may affect the personal credit ratings of the directors. |
Business Registration Information Enquiries: BRN Lookup and BR Copy Application
How can I check my Business Registration Number (BRN)?
The Business Registration Number (BRN) is your company’s unique business identifier. If you have lost your BR, you can check your BRN via the following methods:
- Method 1: Online enquiry via eTAX (ITP) (most convenient)
Log in to the eTAX Individual Tax Portal and view the BRNs of all registered businesses under the “Business Registration” section. - Method 2: Enquiry via GovHK
Go to GovHK’s Business Registration Search, enter the company name, and you can view the public business registration information and BRN. - Method 3: Call the Business Registration Office
Call 2594 3146 and provide the company name and other identifying information; staff can assist with the enquiry. - Method 4: In-person search at the Business Registration Office
Bring your HKID and visit the public search counter on the 2/F, Kai Tak Inland Revenue Centre.
How can I check another company’s business registration information?
Hong Kong business registration information is a public record. Anyone may check basic information free of charge.
Basic information available for free:
- Company registered name (Chinese and English)
- Business Registration Number (BRN)
- Nature of business
- Company type (limited company / sole proprietorship/partnership)
- BR validity period
| Type of Document | Application Method | Fee |
|---|---|---|
| Certified Extract of Information on the Business Register | In person or online | $23 (Electronic) / $65 (Paper) |
Apply for a BR Copy (Replacement for Loss)
| Application Channel | Description |
|---|---|
| eTAX (ITP) | After logging in, select “Business Registration” → “Apply for a Duplicate Business Registration Certificate”. The electronic PDF version can be downloaded immediately after payment. |
| GovHK | Apply online via GovHK. |
| In Person | Collect immediately after paying the fee at the Business Registration Office. |
An electronic BR copy has the same legal effect as a physical copy and can be used for all business and legal purposes. You can obtain it instantly without visiting in person.
Frequently Asked Questions
When do I need to renew the Business Registration Certificate?
Business Registration Certificates are issued for either one year or three years and must be renewed upon expiry. About one month before BR expiry, the Inland Revenue Department will mail the renewal demand note to the company’s registered address. Renewal is completed once payment is made before the deadline, and the paid demand note serves as a valid BR. From April 2026, the one-year certificate renewal fee is $2,350.
Is there a fee to change the Business Registration address? How long does it take?
Changing the Business Registration address is completely free. You only need to complete Form IRC3111A and submit it to the Business Registration Office. It must be done within one month after relocation. The Inland Revenue Department usually updates the record within about 7–14 working days after receiving the application and mails the updated BR.
How does a sole proprietorship terminate its business?
Complete Form IRC3113 “Notice of Cessation of Business” and submit it to the Business Registration Office. It is free of charge. Before cessation, ensure all taxes have been paid, and keep business records for at least 7 years.
How does a limited company strike off its registration? How long does it take?
A limited company strike-off requires an application to the Companies Registry (fee about $420) and publication of a notice in the Gazette, with an approximately 3-month public objection period. The entire process usually takes 4–6 months. See: Complete Guide to Cancelling Business Registration
How can I check a Business Registration Number (BRN)?
You can check it via the following methods:
- Log in to the eTAX (ITP) Individual Tax Portal.
- Enter the company name on GovHK for a free search.
- Call the Business Registration Office at 2594 3146.
- Check at the public search counter at the Business Registration Office in person.
What should I do if I lose my Business Registration Certificate?
You may apply for a BR copy via eTAX (ITP) or GovHK. The fee is $20. Upon successful application, you can immediately download the electronic PDF, which has the same legal effect as the physical copy.
When changing the company address, do I need to notify both the Companies Registry and the Inland Revenue Department?
For limited companies, yes. The registered office address must be updated with the Companies Registry (Form NR1), while the business address must be updated with the Business Registration Office (Form IRC3111A). These must be filed separately. Sole proprietorships/partnerships only need to file with the Business Registration Office.
If a company stops operating but does not complete cessation procedures, what are the consequences?
The company still exists and remains subject to legal regulation. Annual BR fees ($2,350), tax filing obligations (for limited companies), and annual return obligations continue. Long-term inaction may lead to accumulated penalties and legal liabilities, ultimately affecting directors’ personal credit records. It is strongly recommended to complete formal cessation procedures as soon as the business stops.
Conclusion
Day-to-day management of the Business Registration Certificate is fundamental to ensuring your company operates legally and compliantly. By mastering the following four key points, you can handle all BR management needs with ease:
- Renewal: note the BR expiry date and pay on time before the deadline (one-year certificate: $2,350); the paid demand note serves as a valid BR.
- Address change: must be processed within one month after relocation; complete IRC3111A and submit it for free.
- Termination: sole proprietorships/partnerships can cease for free with IRC3113; limited companies must apply for strike-off with the Companies Registry, taking 4–6 months.
- Enquiry: BRN and basic information can be checked for free on GovHK; certified copies start from $23 (electronic version).
About the Author
Jay Kwong | Senior Consultant at General Accounting
Specializing in Hong Kong business registration and company secretarial services, Jay has assisted over 10,000 clients with BR applications, renewals, and various corporate matters.
