- BRN and CRN serve different purposes in Hong Kong. The business registration number (BRN) is linked to business registration and tax administration, while the company registration number (CRN) identifies a company under the Companies Ordinance.
- Since December 2023, the BRN is also your company’s Unique Business Identifier (UBI). The Companies Registry now uses the BRN as the single primary identifier for companies. Existing CRNs still appear on certificates issued before 27 December 2023 and remain valid, but the BRN is the number the Registry leads with going forward.
- Using the wrong number on filings can cause delays. Tax matters and Business Registration Certificate renewals use the BRN. Companies Registry filings reference the BRN/UBI (and, for older companies, the CRN). Mismatched numbers can lead to rejected submissions or follow-up queries.
When you set up a business in Hong Kong, the most confusing part isn’t the paperwork—it’s figuring out why you suddenly have two different identification numbers. Many new founders struggle to tell them apart, especially since both are required to run your business.
Because Hong Kong requires companies to register with two separate government offices, you are automatically issued two distinct tracking numbers:
- Company Registration Number (CRN): Issued by the Companies Registry to prove your corporation legally exists.
- Business Registration Number (BRN): Issued by the Inland Revenue Department (tax office) to track your local business activities and taxes.
You will need both numbers to handle basic setup steps like opening a bank account, signing contracts, or filing your taxes.
In this guide, you’ll learn:
- What a BRN and a CRN each are, and which authority issues them
- When you use each number — tax filings, bank accounts, Companies Registry submissions
- What the 2023 Unique Business Identifier (UBI) change means for the CRN
- How to find both numbers on your certificates
What’s the difference between business registration and company registration?
In Hong Kong, business registration is different from company registration in purpose, requirements, and legal implications.
Business Registration | Company Registration | |
|---|---|---|
Requirement | Mandatory registration for tax purposes | Formation of a separate legal entity |
Authority | Business Registration Office (Inland Revenue Department) | Companies Registry (Companies Ordinance) |
Purpose | Obtain Business Registration Certificate (BRC) | Form a separate legal entity with limited liability |
Types of entities | All businesses (sole proprietorships, partnerships, companies) | Companies only (e.g. private limited companies) |
Legal status | Business remains an individual or partnership | Company becomes a separate legal entity |
Liability | Owners personally liable for business debts | Limited liability protects owners’ personal assets |
Timeline | Within one month of business commencement | At any time when forming a company |
Compliance | Annual renewal of the BRC | Annual filings under the Companies Ordinance |
Number issued | Business Registration Number (BRN) | Company Registration Number (CRN) |
Don’t treat BRN and CRN as interchangeable — use the right number for the right authority. One of the most common compliance mistakes in Hong Kong is submitting forms with the wrong registration number. Tax matters, Business Registration Certificate renewals, and IRD correspondence use your business registration number (BRN). Companies Registry filings now use the BRN as the Unique Business Identifier, though older companies may still see their original CRN referenced. Using the wrong number can delay approvals or trigger follow-up queries.
What is a Business Registration Number (BRN)?
A Business Registration Number (BRN) is an 8-digit identifier issued by Hong Kong’s Inland Revenue Department (IRD) when a business completes its business registration. The BRN appears on the Business Registration Certificate (BRC) and is used by the IRD to identify a business for tax matters and official correspondence.
The BRN forms the first part of the certificate number shown on the Business Registration Certificate, usually near the “Certificate No.” section. In practice, the BRN is needed when dealing with government authorities, filing tax returns, opening bank accounts, and completing other compliance activities. You can verify a BRN using the Business Registration Number Enquiry Service on the GovHK website.
Which businesses need a BRN in Hong Kong?
If you’re carrying on any business activity in Hong Kong for profit, you generally must complete business registration and obtain a Business Registration Number (BRN), regardless of the type of entity you operate. In other words, most businesses that trade, provide services, or earn income in Hong Kong will need a Hong Kong BRN.
This includes:
- Any trade, commerce, profession, or service carried on for gain, whether you operate online or from a physical location
- Clubs that operate member facilities, recreation services, or exclusive premises
- Hong Kong-incorporated companies, and foreign companies with a place of business in Hong Kong, even if they are not actively trading
- Companies re-domiciled to Hong Kong under the Companies Ordinance, whether or not they are trading locally
- Open-ended fund companies (OFCs) incorporated or re-domiciled in Hong Kong under the Securities and Futures Ordinance, even if they do not actively carry on business
- Foreign companies with a representative or liaison office in Hong Kong, or those that lease property in Hong Kong, even without a full business presence
- Limited partnership funds (LPFs) registered under the Limited Partnership Fund Ordinance, regardless of trading status
Who does not need to apply for a BRN?
You may not need to apply for a Business Registration Number (BRN) if you fall into one of these specific categories:
- An approved charitable institution
- Certain agriculture, market gardening, livestock breeding/rearing, or fishing activities (note: this exemption generally does not apply to companies)
- A bootblack (shoe-shiner)
- A licensed hawker under the Hawker Regulation (Cap. 132AI), where the business is conducted outdoors and not inside the main structure of a building
- A qualifying business under the Feed-in Tariff (FiT) scheme
- If you are only holding an office or employment and are not carrying on any business activity
What is a Company Registration Number (CRN) in Hong Kong?
A Company Registration Number (CRN) is a 7-digit number issued by the Hong Kong Companies Registry when a company is incorporated. You’ll find it on the company’s Certificate of Incorporation and in the Companies Registry record.
The CRN identifies your company in official filings and statutory records, and signals that the business is incorporated as a separate legal entity under the Companies Ordinance.
Note: for companies incorporated on or after 27 December 2023, the 8-digit BRN — not a separate 7-digit CRN — is the number shown on the Certificate of Incorporation. The classic 7-digit CRN belongs to companies formed before that date.
Who needs a CRN in Hong Kong?
A CRN in Hong Kong applies to businesses that are registered as companies with the Companies Registry.
This usually includes:
- Private limited companies incorporated in Hong Kong
- Public limited companies incorporated in Hong Kong
In contrast, sole proprietorships and partnerships do not receive a company registration number because they are not incorporated as companies under the Companies Ordinance.
For companies incorporated on or after 27 December 2023, the 8-digit BRN — not a separate 7-digit CRN — is the number shown on the Certificate of Incorporation. The classic 7-digit CRN belongs to companies formed before that date.
BRN vs CRN: Key functions and uses in Hong Kong
Understanding BRN vs CRN matters because the business registration number (BRN) and the company registration number (CRN) are used for different compliance and administrative purposes in Hong Kong, especially when dealing with the IRD, the Companies Registry, banks, and legal documents.
Use | BRN (now the UBI) | CRN |
|---|---|---|
Primary purpose | Identifies a business for business registration; key identifier with the IRD; now also the company’s UBI with the Companies Registry | Identifies a company as an incorporated entity under the Companies Ordinance |
Tax & IRD | The key identifier for tax administration and IRD correspondence | Not the main tax identifier; used for company-law purposes |
Companies Registry filings | Now quoted on specified forms as the UBI | Still referenced for older companies and where statute requires it |
Renewals | No renewal — stays with the company for its existence | |
Day-to-day | Often on invoices and business documents; used for vendor onboarding | Referenced in corporate onboarding and statutory documents |
Cross-border | Used as a taxpayer/business identifier in cross-border reporting | Evidences incorporated status in due diligence |
Does the UBI replace the CRN?
What the Unique Business Identifier (UBI) is
On 27 December 2023, the Hong Kong Companies Registry introduced the Unique Business Identifier (UBI) for all entities it administers. The UBI is the company’s 8-digit Business Registration Number (BRN). In other words, the BRN now does double duty: it identifies the business for tax purposes with the IRD, and it serves as the company’s single identifier with the Companies Registry.
So does the UBI replace the CRN?
In practice, the BRN/UBI has become the primary identifier the Companies Registry uses going forward — but the CRN was not deleted. Three things are true at once:
- For companies incorporated on or after 27 December 2023: the BRN is shown as the “No.” on the Certificate of Incorporation. These companies effectively lead with the BRN/UBI from day one.
- For companies incorporated before 27 December 2023: the original CRN remains on the existing certificate of incorporation and stays valid. Certificates are not reissued, and existing CRNs are not converted into BRNs.
- Going forward, for everyone: the BRN is used to search for and identify a company through the Registry’s electronic services, and must be quoted on specified forms filed with the Registry.
So the accurate way to put it: the BRN/UBI is now the main number the Companies Registry works with, and the CRN has stepped back to a secondary role. An older company’s CRN still exists and still appears on its incorporation certificate — it just isn’t the number the Registry leads with anymore. Because some statutory provisions still reference the company registration number, the CRN remains relevant for the foreseeable future.
Where the BRN (as UBI) is now used
- Communicating with government agencies and other businesses
- Filing specified forms and documents with the Companies Registry
- Searching for and identifying a company through the Registry’s electronic search services
- As the “No.” on the Certificate of Incorporation for companies formed on or after 27 December 2023
How to get your BRN and CRN in Hong Kong
Getting a BRN
- Complete business registration with the IRD within one month of starting business activities.
- Register online or by submitting an application with the required information and fee.
- Once processed, your BRN appears on your Business Registration Certificate.
Getting a CRN (or BRN-as-UBI on the certificate)
- Incorporate a company with the Companies Registry.
- The identifier is issued automatically on incorporation. For companies formed on or after 27 December 2023, the BRN is shown as the “No.” on the Certificate of Incorporation.
- In many cases, incorporation and business registration are completed together through the one-stop company and business registration process.
How Sleek can help set up your Hong Kong company
Understanding BRN vs CRN is the first step. Managing registrations, statutory filings, and ongoing compliance in Hong Kong can quickly become complex as your business grows.
Sleek helps you stay organised and compliant by handling the administrative and regulatory work behind the scenes.
- End-to-end business setup support: Sleek supports company setup and registration so your BRN and CRN are issued and recorded correctly from day one.
- Clear, transparent pricing: Upfront, all-inclusive pricing helps you manage registration and compliance costs without unexpected fees.
- Dedicated company secretary services: A professional company secretary supports statutory record-keeping, filings with the Companies Registry, and corporate governance requirements linked to your company registration number.
- Ongoing compliance support: Beyond incorporation, Sleek helps you stay on top of annual returns, statutory deadlines, and ongoing regulatory obligations, reducing the risk of penalties or missed filings.
Need help managing your BRN, CRN, and compliance requirements? Speak to Sleek today and let our team simplify your business administration, so you can focus on running your business with confidence.
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