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.Most companies will have both numbers, but they are used in different situations.
You’ll typically use your BRN for tax-related matters and business registration proof, and your CRN for Companies Registry filings, corporate records, and legal identification.Understanding BRN vs CRN helps avoid compliance mistakes.
Using the wrong number on filings, applications, or official documents can lead to delays, rejected submissions, or compliance issues.
When setting up a business in Hong Kong, one of the most common points of confusion isn’t incorporation itself, it’s understanding the different registration numbers you’re issued and what each one is actually used for. Many founders struggle to tell the difference between a company registration number and a business registration number, especially when both seem equally important.
In Hong Kong, companies must register with both the Companies Registry and the Business Registration Office. As a result, businesses are issued two identifiers: the Company Registration Number (CRN) and the Business Registration Number (BRN), both of which are required in different situations, such as opening a bank account, signing contracts, or dealing with government authorities.
This guide breaks down BRN vs CRN so you understand when each is used, and which one actually matters for your day-to-day operations in Hong Kong.
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 or applications with the wrong registration number. Tax-related matters, Business Registration Certificate renewals, and IRD correspondence typically require your business registration number (BRN).
On the other hand, corporate filings such as annual returns, changes to directors or registered office, and Companies Registry submissions must reference your company registration number (CRN). Using the wrong number can delay approvals, trigger follow-up queries from authorities, or result in rejected filings, creating unnecessary administrative and compliance risk.
What’s the difference between business registration and company registration (BRN vs CRN)
In Hong Kong, it’s important to understand that business registration is different from company registration, including their purposes, requirements, and legal implications.
Business Registration | Company Registration | |
Requirement | Mandatory registration for tax purposes | Optional formation of a separate legal entity |
Authority | Business Registration Office under Inland Revenue Department | Companies Registry under the Companies Ordinance |
Purpose | Form a separate legal entity with limited liability | |
Types of Entities | Applies to all types of businesses (sole proprietorships, partnerships, companies) | Applies only to companies (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 |
Registration Timeline | Must be completed within one month of business commencement | Can be done at any time when forming a company |
Documentation Required | Basic business information and fee | Articles of Association, memorandum, and other incorporation documents |
Compliance Requirements | Annual renewal of Business Registration Certificate | Annual filing of documents and compliance with Companies Ordinance |
Registration Number | Business Registration Number (BRN) | Certificate of Incorporation Number (CRN) |
What is a Business Registration Number in Hong Kong?
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-related matters and official correspondence.
The BRN forms part of the certificate number shown on the Business Registration Certificate. You can typically find the 8-digit BRN displayed prominently on the certificate, usually near the “Certificate No.” section.
In practice, a Hong Kong Business Registration Number is required when dealing with government authorities, filing tax returns, opening bank accounts, and completing other administrative or compliance-related activities.
You can also verify a Business Registration Number using the Business Registration Number Enquiry Service on the GovHK website. This public tool allows you to confirm whether a business is properly registered in Hong Kong.
Which businesses need a Business Registration Number (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
See How to set up a non-profit company in Hong KongCertain 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 unique 7-digit number issued by the Hong Kong Companies Registry when a company is incorporated. You’ll find the company registration number on the company’s Certificate of Incorporation and in the Companies Registry record for the company.
The Hong Kong company registration number is used to identify your company in official filings and statutory records. It signals that the business is incorporated as a separate legal entity under the Companies Ordinance, with its own legal identity distinct from its owners.
Who needs a Company Registration Number (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.
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.
Key functions/Uses | Business Registration Number (BRN) | Company Registration Number (CRN) |
Primary purpose | Identifies a business for business registration and is a key identifier used in dealings with the Inland Revenue Department (IRD). | Identifies a company in the Companies Registry system as an incorporated entity under the Companies Ordinance. |
Tax administration & IRD correspondence | Commonly used as a key identifier in IRD correspondence and tax administration for the business. | Not the main identifier for tax administration; mainly used for company law and Companies Registry purposes. |
Verification & licensing | Often needed when applying for certain business licences/registrations and for verifying a business’s registration status. | Used for company verification and due diligence (confirming a company’s registry record and legal status). |
Renewals / ongoing validity | Required for renewing the Business Registration Certificate (BRC) (typically renewed annually or every few years, depending on the certificate option). | No renewal of the CRN, once issued, the company registration number remains tied to the company throughout its existence. |
Operational use (day-to-day) | Frequently requested for onboarding with vendors, service providers, or processes that require proof of business registration; also often included on invoices and business documents. | Commonly referenced in corporate onboarding (e.g., banks/partners) and in statutory/corporate documentation that relies on the company’s registry identity. |
Statutory filings | Mainly linked to business registration and IRD administration rather than Companies Registry filings. | Required for Companies Registry filings such as annual returns and changes to company particulars (e.g., directors, registered office, share structure where relevant). |
International / cross-border use | Commonly used as a taxpayer/business identifier for certain cross-border compliance or reporting requests where an identifier is needed. | Used to evidence incorporated status in cross-border due diligence, but not typically treated as a tax identifier. |
Compliance impact | Operating without proper business registration can create compliance risk and penalties; the business registration number supports proof of registration via the BRC. | Important for maintaining corporate compliance and credibility with the Companies Registry; helps ensure filings are correctly attributed to the company. |
Introduction of UBI (Unique Business Identifier) in Hong Kong
As of December 27, 2023, the Hong Kong Companies Registry has launched a new system called Unique Business Identifier (UBI). The BRN which consists of the initial 8 digits of the Business Registration Certificate number, given by the Business Registration Office, is used as the UBI for companies/entities.
Does UBI replace CRN?
Yes, in Hong Kong, the Unique Business Identifier (UBI) system introduced by the Companies Registry does replace the Company Registration Number (CRN) for entities under its administration. The UBI is derived from the Business Registration Number (BRN) assigned by the Business Registration Office. Therefore, while the CRN was previously used as a unique identifier for companies, it is now effectively replaced by the UBI, which incorporates the BRN.
Where will UBI be used?
- The BRN, now the UBI, can be used for communication with government agencies and businesses.
- With the UBI in place, the BRN will be used for filing specific forms and documents with the Registry.
- The BRN will serve as the primary identifier for searching and recognizing a company or entity through the Electronic Search Services of the Registry.
- For companies established or registered on or after December 27, 2023, the BRN will also be displayed as the “No.” on the “Certificate of Incorporation” or “Certificate of Registration of Non-Hong Kong Company” issued by the Companies Registry.
How to get your BRN and CRN in Hong Kong
Getting a Business Registration Number (BRN)
- To obtain a Business Registration Number (BRN), you must complete business registration with the Inland Revenue Department (IRD) within one month of starting business activities in Hong Kong.
- You can typically register online or by submitting an application through the appropriate channels, along with the required information and the applicable fee.
- Once registration is processed, your business registration number will appear on your Business Registration Certificate (BRC).
Getting a Company Registration Number (CRN)
- To obtain a Company Registration Number (CRN), you need to incorporate a company with the Companies Registry.
- The company registration number is issued automatically upon successful incorporation and is shown on your Certificate of Incorporation.
- In many cases, incorporation and business registration can be completed at the same time using Hong Kong’s one-stop company and business registration process.
How Sleek can help
Understanding BRN vs CRN is only 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 processes so your business registration number and company registration number are issued correctly and recorded properly 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?
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Frequently Asked Questions
What is the BRN and CRN in Hong Kong?
The BRN stands for Business Registration Number, assigned to entities upon business registration for tax purposes. The CRN, or Certificate of Registration Number, is issued upon company registration under the Companies Ordinance.
How do I obtain a BRN and CRN?
The BRN is obtained through business registration with the Business Registration Office, while the CRN is issued by the Companies Registry upon successful company incorporation.
Are BRN and CRN the same thing?
No, they serve different purposes. The BRN is associated with business registration for tax purposes, while the CRN is specific to company registration, signifying the legal status of the entity.
Do I need both a BRN and CRN for my business in Hong Kong?
Yes, if you operate a registered company, you’ll have both a BRN and CRN. The BRN is for tax registration, and the CRN identifies your company as a legal entity under the Companies Ordinance.
Can I use my BRN instead of my CRN, or vice versa?
It’s essential to use the appropriate number for the intended purpose. While both numbers uniquely identify your business, the BRN is for tax-related matters, and the CRN is for legal and regulatory purposes related to company incorporation.
