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The business registration fee Hong Kong (BR fee) is mandatory for most businesses and it’s tied to your BRC.
If you’re carrying on business in Hong Kong (including companies, branches, sole proprietors and partnerships), you generally need to register with the IRD and pay the BR fee to obtain/renew your Business Registration Certificate (BRC). -
The BR fee isn’t “one fixed number”, it depends on the certificate type, term, and commencement date.
What you pay changes based on whether it’s a 1-year vs 3-year certificate (and whether it’s a main business vs a branch certificate). The table is organised by commencement date ranges, which is the key to reading it correctly. -
Levy vs BR fee has been confusing because of the waiver, so you need to read the table carefully.
The guide breaks down the BR fee vs the levy (PWIF) and explains why some periods show $0 levy while others still show levy amounts depending on how the certificate period overlaps the waiver window.
Starting a company in Hong Kong starts with getting properly registered and that includes paying the business registration fee Hong Kong, which businesses must pay to obtain and maintain a Business Registration Certificate (BRC) with the Inland Revenue Department (IRD).
The BR fee isn’t always a single fixed number. What you pay can vary depending on whether you choose a 1-year or 3-year certificate, the certificate commencement date, and government adjustments, including the levy waiver introduced from 1 April 2024.
This guide breaks down the latest fee structure, explains what’s changed, and shows you how to read the BR fee table correctly so you can budget confidently and stay compliant without last-minute surprises.
Make your compliance “renewal-proof” by setting a simple rule: track your BRC commencement/expiry dates, not just when you paid last time. That’s the date the IRD uses to determine what you owe, and it’s the date banks/partners typically care about when they ask for a valid certificate.
If you’d rather not juggle fee table date ranges, renewal demand notes, and branch certificate details, Sleek can help, from one-stop incorporation to BRC setup to keeping renewals and records organised, so you can stay compliant without last-minute admin stress.
What is the Business Registration fee in Hong Kong?
The business registration fee in Hong Kong (BR fee) is the prescribed statutory fee you must pay to the Inland Revenue Department (IRD) when you apply for business registration (and when you renew it) so the IRD can issue your Business Registration Certificate (BRC).
Under the Business Registration Ordinance, anyone carrying on business in Hong Kong must register and pay the fee within 1 month of business commencement (unless exempt).
Who needs to pay the BR fee in Hong Kong?
In Hong Kong, the BR fee applies to anyone carrying on a business in Hong Kong, unless they fall under a specific exemption in the Business Registration Ordinance.
That typically includes:
- Limited companies incorporated in Hong Kong
- Non-Hong Kong companies that have a place of business/branch in Hong Kong.
- Sole proprietorships and partnerships operating in Hong Kong (including internet businesses).
- Other unincorporated bodies of persons carrying on business.
And yes, branches can also trigger BR/branch registration fees, depending on how your business presence is set up.
How much is the business registration fee Hong Kong (BR fee) in 2026?
Here’s the BR fee table snapshot for certificates with a commencement date between 1 April 2025 and 31 March 2026.
|
Certificate type |
Period |
Fee (HK$) |
Levy (HK$) |
Total (HK$) |
|
1-year |
2,200 |
0 |
2,200 |
|
|
Business Registration Certificate (BRC) |
3-year |
5,720 |
300 |
6,020 |
|
Branch Registration Certificate |
1-year |
80 |
0 |
80 |
|
Branch Registration Certificate |
3-year |
208 |
300 |
508 |
- The amount payable is generally determined by the certificate’s commencement date (that’s why the BR fee table is organised by date ranges).
- The levy is waived for two years from 1 April 2024, which is why you’ll see “0 levy” in the 2025/26 row for 1-year certificates (and reduced levy patterns across some 3-year periods).
BR fee vs levy: What are you actually paying?
When people say “BR fee”, they’re usually lumping two charges together:
- Business registration fee: the main government fee for issuing or renewing your Business Registration Certificate (BRC).
- Business registration levy: a statutory levy paid into the Protection of Wages on Insolvency Fund (PWIF) (you’ll see this itemised in the official BR fee table).
Why the levy has been confusing lately: the Hong Kong Government introduced a two-year waiver of the $150 levy starting 1 April 2024. That’s why, for some periods, the BR fee table shows a $0 levy for 1-year certificates, while 3-year certificates can still show some levy depending on how much of the 3-year period falls outside the waiver window.
How to use the IRD business registration fee table
The BR fee table is simple once you know the one rule the IRD uses: the amount payable is generally based on the commencement date of the certificate (not the day you happen to pay, and not always the day you submit the form).
Use it like this:
- Identify what you’re paying for
- Business Registration Certificate (BRC) (main business), or
- Branch Registration Certificate (per branch).
- Pick the certificate term
- 1-year or 3-year certificate (the table shows both).
- Match the correct date range in the BR fee table
- For renewals, match the date range to the commencement date on the renewal certificate.
- For a new business (not a local company), the commencement date is the actual date you started business, not the date you applied.
- Important exception: first BRC for local companies using the one-stop service
- If you incorporated via the one-stop company and business registration service, the amount payable for the first BRC is determined by the date you make the incorporation submission (even though the certificate’s commencement date is the date of incorporation).
When and how to pay the BR fee
Paying the BR fee for new registration:
- Under the Business Registration regime, you’re generally expected to apply and pay within 1 month of starting business (unless you’re exempt).
- If you are incorporated via Hong Kong’s one-stop process, your first Business Registration Certificate is handled alongside incorporation, and you’ll still use the IRD’s BR fee table rules to work out what’s payable.
Paying the BR fee for renewals:
- The IRD Business Registration Office normally issues a renewal demand note about 1 month before your current certificate expires.
- Once you pay it, the received demand note becomes your valid renewed certificate.
- If you don’t receive the demand note, you’re expected to notify the Business Registration Office in writing within 1 month of the certificate expiry date.
How to pay the business registration fee in Hong Kong
- Online / electronic payment via GovHK/IRD channels (e.g., internet/phone/ATM, PPS, FPS, e-cheque), which can be used to pay Business Registration Fees.
- By post: send a photocopy of the old BRC with a crossed cheque payable to “The Government of the Hong Kong Special Administrative Region” to the Business Registration Office.
- In person at Post Offices using the payment voucher (cash/cheque/EPS).
Display requirement under Hong Kong law
Under the Business Registration Ordinance, every business must:
- Display a valid Business Registration Certificate (or branch certificate) in a conspicuous place at the address where the business/branch is carried on.
- Produce the certificate for official inspection on demand by an authorised IRD inspector.
- Stay on top of renewals, because an overdue renewal demand note can trigger penalties.
Not displaying a valid certificate, or failing to comply with Business Registration requirements, can be treated as an offence and may lead to penalties (including fines and, in serious cases, imprisonment).
Consequences of non-compliance
- Late payment or overdue renewal can attract penalties and cause avoidable admin delays, especially when banks or counterparties ask for a valid BRC.
- If issues aren’t fixed, non-compliance can escalate under the Ordinance, creating bigger compliance and operational risk.
- Bottom line: keeping your BRC valid and properly displayed is one of the simplest ways to stay compliant and avoid preventable headaches.
Exemptions and reduced-fee relief: When you may not have to pay the full BR fee
Most businesses must register and pay the business registration fee Hong Kong rules prescribe, but there are two “relief” buckets worth knowing:
1. Exemption from business registration (you don’t need to register at all in limited cases)
The IRD lists specific activities that can be exempt from registration under the Business Registration Ordinance, examples include
- Certain charitable activities
- Specific types of agriculture/market gardening/fishing (with an important carve-out for companies incorporated/required to be registered under the Companies Ordinance)
- Bootblacking
- Certain licensed hawker businesses
- Qualifying Feed-in Tariff (FiT) businesses.
2. Exemption from payment of BR fee and levy (you still register, but may not pay for that year if you qualify)
- Separate from registration exemption, the IRD also allows eligible small businesses to apply for exemption from paying the fee and levy if their average monthly turnover is below the stated thresholds (with different limits depending on business type).
- The GovHK eTAX service also makes clear this exemption pathway is available to certain business types (e.g., sole proprietorships/partnerships/unincorporated bodies, and limited companies not incorporated or required to be registered under the Companies Ordinance).
Exemption rules are quite specific, and even where you apply for payment exemption, the IRD’s process and deadlines still matter, so it’s worth checking eligibility carefully before assuming you don’t need to pay.
How long is a Hong Kong business registration certificate valid, and how do renewals work?
A Business Registration Certificate (BRC) is the official document showing your business is registered with the IRD under Hong Kong’s business registration regime. For many businesses, registration must be completed within 1 month of commencement (unless exempt).
- Issuance: Your BRC is issued after you submit the required details and pay the applicable business registration fee (and levy, if any).
- Validity options: You can generally choose a 1-year or 3-year certificate term (where applicable).
- Renewal: The Business Registration Office issues a renewal demand note typically around the middle of the month before the commencement month of the renewed certificate. Once you pay it, the received demand note becomes your valid renewed BRC/branch certificate.
How Sleek helps with Business Registration (BR fee) compliance in Hong Kong
Sleek helps you handle the business registration fee Hong Kong requirements properly by managing the setup and ongoing compliance end-to-end, so you don’t get tripped up by renewal dates, fee table confusion, or missing paperwork.
- One-stop solution: From company registration to BRC issuance and renewals, plus ongoing accounting and bookkeeping support as your business grows.
- All-inclusive pricing: Clear, bundled pricing so you know what you’re paying upfront, without juggling multiple providers.
- Ongoing compliance support: Stay covered with a dedicated Company Secretary and help with company updates, filings, and annual obligations.
- Online record-keeping: Your key corporate documents stay organised digitally, so it’s easy to pull a valid BRC when banks or partners ask.
Ready to keep your compliance simple? Schedule a consultation call with Sleek and we’ll help you set up and maintain a clean, renewal-proof Hong Kong registration process.
Answer a few quick questions and we will get back with your personalised package.
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Frequently Asked Questions
What is the BR fee?
The BR fee is an annual fee that all businesses in Hong Kong must pay to the Inland Revenue Department (IRD) via in-person at the business registration office or online services through the eTax account. The fee covers the costs of incorporation submission, maintaining the business registration system, and providing services to businesses.
How much is the BR fee?
The business registration fee Hong Kong businesses pay depends on the certificate type (main BRC vs branch) and whether you choose a 1-year or 3-year certificate. For certificates with a commencement date between 1 April 2025 and 31 March 2026, the total payable is:
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HK$2,200 for a 1-year Business Registration Certificate (BRC)
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HK$6,020 for a 3-year Business Registration Certificate (BRC)
When is the BR fee due?
The BR fee is due on renewal, based on the expiry/commencement cycle shown on your Business Registration Certificate. The IRD usually issues a renewal demand note around mid-month before the commencement month of the renewed certificate (about a month in advance).
What happens if I don’t pay the BR fee?
If you don’t pay the BR fee on time, you may face business penalties and interest charges. In some cases, your business registration may be canceled, which can have serious consequences for your business.
Can I claim the BR fee as a tax deduction?
In many cases, yes, the BR fee is generally treated as a deductible business expense if it’s incurred in the production of profits chargeable to Hong Kong Profits Tax (and isn’t capital/private in nature). You would typically claim it in your Profits Tax computation for the relevant year of assessment, supported by the demand note/receipt.
