- From 1 April 2026, a one-year Business Registration Certificate costs HK$2,350 (HK$2,200 registration fee plus a HK$150 levy); a three-year certificate costs HK$6,170.
- The HK$150 Protection of Wages on Insolvency Fund levy was waived from April 2024 to March 2026 and is now back, which is why older tables still show a $0 levy.
- The amount you pay is set by your certificate’s commencement date, not the date you pay it.
- Branch certificates are cheaper: HK$230 for one year and HK$658 for three years.
- Every business must hold a valid certificate; carrying on business without one is an offence carrying a fine of up to HK$5,000 and up to one year’s imprisonment.
- 1-year certificate: HK$2,350 (HK$2,200 fee + HK$150 levy)
- 3-year certificate: HK$6,170 (HK$5,720 fee + HK$450 levy)
- Branch certificate: HK$230 for one year, HK$658 for three years
- What changed: the HK$150 levy is back from 1 April 2026, after a two-year waiver
- What sets your amount: the certificate's commencement date, not the payment date
The BR fee in Hong Kong is HK$2,350 for a one-year Business Registration Certificate from 1 April 2026, after the HK$150 levy returned at the end of a two-year waiver. If you are budgeting a new company or renewing an existing one, this page gives you the current 2026/27 figures, the full fee-and-levy table, and the one rule for reading it.
We set up and renew Business Registration Certificates for Hong Kong companies, so these are the numbers we work with daily, checked against the Inland Revenue Department’s official fee table.
In this guide, you’ll learn:
- The current 2026/27 BR fee and the full fee-and-levy table
- What the registration fee and the PWIF levy each pay for
- Why older tables still show a $0 levy, and what changed on 1 April 2026
- How to read the table by your certificate’s commencement date
- Whether a one-year or three-year certificate is better value
- Branch fees, renewals, exemptions and the penalties for paying late
Hong Kong BR fee 2026/27: the current amount
For any certificate commencing between 1 April 2026 and 31 March 2027, here is what you pay. The total is the registration fee plus the HK$150-a-year levy.
Certificate (commencement date) | Registration fee | PWIF levy | Total |
|---|---|---|---|
1-year (from 1 Apr 2026) | HK$2,200 | HK$150 | HK$2,350 |
3-year (from 1 Apr 2026) | HK$5,720 | HK$450 | HK$6,170 |
1-year (1 Apr 2025 – 31 Mar 2026, ended) | HK$2,200 | HK$0 (waived) | HK$2,200 |
Figures current as of 26 June 2026, taken from the IRD Business Registration Fee and Levy Table. Confirm the live table on the day you pay.
What is the BR fee, and what is the PWIF levy?
The BR fee is what you pay the Inland Revenue Department for your Business Registration Certificate, and it has two parts: the registration fee and the levy. They are listed separately on your demand note because they fund different things.
- The registration fee (HK$2,200 a year) is the charge for registering your business with the IRD.
- The levy (HK$150 a year) goes to the Protection of Wages on Insolvency Fund, which pays employees if their employer becomes insolvent.
Every business needs a certificate, whether you run a limited company, a sole proprietorship or a partnership. If you are still deciding how to set up, you can incorporate a Hong Kong company and the certificate is issued alongside your Certificate of Incorporation.
Why do some tables still show a $0 levy?
Older fee tables show a $0 levy because the government waived the HK$150 levy for two years, from 1 April 2024 to 31 March 2026. During that window a one-year certificate cost only HK$2,200.
That waiver ended on 31 March 2026, and the 2026/27 Budget did not renew it, so the levy came back on 1 April 2026. Any table still showing a one-year total of HK$2,200 with no levy is now out of date. The current one-year total is HK$2,350.
How do I read the BR fee table?
The amount you pay is fixed by your certificate’s commencement date, not by when you make the payment. So a certificate that starts on or after 1 April 2026 carries the HK$150 levy, even if you received the demand note earlier. Your commencement date depends on how you registered:
- New business (not a local company): the date you started business, not the date you applied.
- Local company via one-stop incorporation: the date your incorporation was submitted.
This matters most around the 1 April changeover, when the levy status flips from one fee year to the next.
Should I get a one-year or three-year certificate?
Choose a one-year certificate for flexibility and a three-year certificate to lock in and cut admin. Over three years, the three-year certificate is also cheaper:
Option | What you pay over 3 years |
Three annual 1-year certificates | HK$7,050 (3 × HK$2,350) |
One 3-year certificate | HK$6,170 |
The trade-off is commitment. If you might close or restructure within a couple of years, the annual certificate avoids paying upfront for years you may not use, since the fee is generally not refunded if you stop partway through.
Established companies renewing year after year usually find the three-year option the better deal.
How much is the branch registration certificate fee?
A branch certificate is much cheaper than a main one because the registration fee is far lower, though the same levy applies. For certificates commencing from 1 April 2026:
Branch certificate (from 1 Apr 2026) | Registration fee | PWIF levy | Total |
1-year | HK$80 | HK$150 | HK$230 |
3-year | HK$208 | HK$450 | HK$658 |
Each branch needs its own certificate in addition to the main business registration.
When do I renew my BR, and how do I pay?
The IRD issues a renewal demand note about a month before your certificate expires, and payment is due within one month of the note’s date. Once you pay, the receipted demand note becomes your new valid certificate, so you do not get a separate document. You can pay online through GovHK or eTAX, by post, or in person.
If your certificate is expiring and no demand note has arrived, you must still tell the Business Registration Office in writing within one month of expiry, because not receiving the note is not a defence.
The full process is covered in our guide to renewing your business registration.
Who is exempt from the BR fee?
Only small unincorporated businesses can apply to have the fee and levy waived; limited companies cannot. A sole proprietorship or partnership qualifies if its average monthly turnover does not exceed:
- HK$10,000 for businesses mainly selling services, or
- HK$30,000 for other businesses.
It must still register first and then apply for the exemption on Form 3. Because a limited company is registered under the Companies Ordinance, it is not eligible for this small-business exemption and pays the full fee. Charitable bodies can be exempt under separate rules.
Either way, you still have to register the business; the exemption only removes the payment.
What happens if I don’t register or pay on time?
Carrying on business without a valid certificate is an offence under the Business Registration Ordinance, with a maximum fine of HK$5,000 and up to one year’s imprisonment. Missing a renewal can also trigger a surcharge on top of the fee.
A live company keeps owing the fee whether or not it trades, so a dormant company must still renew every year until it is formally closed. The cleanest way to stop the fee for good is to deregister the company, not simply let the certificate lapse.
How Sleek handles your BRC and renewals
Because we bundle the Business Registration Certificate with incorporation and company secretary work, you get the certificate set up correctly and renewed on time without tracking demand notes yourself.
With Sleek, you can:
- Get your certificate issued as part of incorporating a Hong Kong company
- Have renewals handled each year as part of company secretary & BRC renewals
- Keep your BR details and registered office current with the IRD
- Understand the difference between your certificate of incorporation vs BRC so the right one is filed when it is needed
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