- The business registration number (BRN) is an 8-digit number issued by the Inland Revenue Department (IRD). It’s the first 8 digits of the certificate number on your Business Registration Certificate.
- The company registration number (CRN) is the 7-digit number the Companies Registry issued to companies incorporated before 27 December 2023.
- Since 27 December 2023, the BRN is also every company’s Unique Business Identifier (UBI), and it’s the “No.” on new Certificates of Incorporation.
- Older companies keep their CRN, and it stays valid, but you quote the BRN on specified Companies Registry forms.
- Every business needs a BRN. Only companies have, or had, a CRN.
BRN vs CRN confusion usually starts with the certificates. A Hong Kong company incorporated before 27 December 2023 has two different numbers on two documents, while a newer company sees the same 8-digit BRN on both.
The BRN comes from the IRD. The CRN came from the Companies Registry. Since the Registry adopted the BRN as each company’s Unique Business Identifier (UBI), the BRN has become the number that matters most. Older CRNs still exist, though, and still appear on certificates.
This guide explains which number to use where, so your filings, bank forms and contracts all match.
In this guide, you’ll learn:
- The difference between a BRN and a CRN, and who issues each
- What the 2023 UBI change means for your company
- Where to find both numbers on your certificates
- Which number to use for tax, Registry filings and bank accounts
- The mistakes that cause filings to be queried
What’s the difference between a BRN and a CRN?
A BRN identifies your business to the IRD and, since 27 December 2023, to the Companies Registry as well. A CRN is the older 7-digit number that identified a company under the Companies Ordinance. If your company was incorporated on or after 27 December 2023, you’ll only see the BRN.
| BRN | CRN | |
|---|---|---|
| Issued by | IRD Business Registration Office | Companies Registry |
| Format | 8 digits | 7 digits |
| Who has one | Every registered business, including companies | Companies incorporated before 27 December 2023 |
| Shown on | Business Registration Certificate, and the Certificate of Incorporation for companies incorporated from 27 December 2023 | Certificate of Incorporation for companies incorporated before 27 December 2023 |
| Used for | Tax, business registration renewal, and now Registry filings and searches | Some company-law references for older companies |
| Renewal | The certificate is renewed every 1 or 3 years; the number stays the same | No renewal |
Which one matters? For day-to-day use, the BRN. Keep your CRN to hand if your company has one, but lead with the BRN.
What is a Business Registration Number (BRN)?
A BRN is the 8-digit number the IRD issues when a business completes business registration. It appears at the start of the certificate number on your Business Registration Certificate, and the IRD uses it to identify your business for tax and official correspondence.
You’ll need your BRN to file tax returns, open a business bank account and deal with government departments. To check a BRN, use the Business Registration Number Enquiry Service on GovHK.
Which businesses need a BRN in Hong Kong?
If you carry on any business in Hong Kong for profit, you generally need to register and get a BRN, whatever type of entity you run. This includes:
- Any trade, profession or service carried on for gain, online or from a physical location
- Clubs that provide facilities or services to members
- Hong Kong-incorporated companies, and foreign companies with a place of business in Hong Kong, even if they’re not trading
- Companies re-domiciled to Hong Kong under the Companies Ordinance, whether or not they’re trading
- Open-ended fund companies (OFCs) incorporated or re-domiciled in Hong Kong, even if they’re not carrying on business
- Foreign companies with a representative or liaison office in Hong Kong, or that lease property here
- Limited partnership funds (LPFs), whatever their trading status
Who doesn’t need a BRN?
You may not need to register if you’re:
- An approved charitable institution
- Running certain agriculture, livestock or fishing activities (this exemption generally doesn’t apply to companies)
- A bootblack (shoe-shiner)
- A licensed hawker trading outdoors under the Hawker Regulation (Cap. 132AI)
- A qualifying participant in the Feed-in Tariff (FiT) scheme
- Only holding an office or employment, without carrying on a business
What is a Company Registration Number (CRN) in Hong Kong?
A CRN is the 7-digit number the Companies Registry gave each company incorporated before 27 December 2023. It appears on the company’s Certificate of Incorporation. Certificates for companies incorporated on or after that date show the company’s 8-digit BRN instead.
| Your business | Number on the Certificate of Incorporation |
|---|---|
| Company incorporated before 27 December 2023 | 7-digit CRN |
| Company incorporated on or after 27 December 2023 | 8-digit BRN |
| Sole proprietorship or partnership | None, because it isn’t incorporated as a company |
Does the UBI replace the CRN?
Partly. Since 27 December 2023, your 8-digit BRN also serves as your Unique Business Identifier (UBI), the main number the Companies Registry uses. Older companies keep their CRN, and it remains valid.
| Incorporated before 27 Dec 2023 | Incorporated on or after 27 Dec 2023 | |
|---|---|---|
| Number on the certificate | 7-digit CRN | 8-digit BRN |
| Is the CRN still valid? | Yes. It isn’t converted, and the certificate isn’t reissued | No separate CRN is shown |
| Number to quote on specified Registry forms | BRN | BRN |
| Number to search the Registry with | BRN | BRN |
Whichever group your company is in, lead with your BRN when you deal with government departments, file with the Companies Registry or share company details with other businesses. Keep your CRN to hand if you have one, because some legal provisions still refer to it.
Where do you find your BRN and CRN?
Your BRN is the first 8 digits of the certificate number on your Business Registration Certificate. Your CRN, or your BRN if the company was incorporated on or after 27 December 2023, is the “No.” printed on your Certificate of Incorporation.
| Number | Certificate | Where it appears | Example format |
|---|---|---|---|
| BRN | Business Registration Certificate | The first 8 digits of the certificate number | 12345678-000-XX-XX-X |
| CRN (incorporated before 27 Dec 2023) | Certificate of Incorporation | The “No.” near the top | 1234567 (7 digits) |
| BRN (incorporated on or after 27 Dec 2023) | Certificate of Incorporation | The “No.” near the top | 12345678 (8 digits) |
Can’t find your certificates?
- Search the Companies Registry: look up your company by name on the Registry’s e-Search service to see its number.
- Check your filings: your annual return and other Registry forms show the number.
- Ask your company secretary: they should hold copies of both certificates.
When a form asks for your BRN, enter only the first 8 digits. The extra digits on your Business Registration Certificate identify the branch and the certificate's validity period, and copying them across is a common reason for mismatches on bank and government forms.
Which number should you use, and when?
Use your BRN for almost everything. The CRN only comes up for older companies, where a document or legal provision still refers to it.
| Task | Number to use |
|---|---|
| Renewing your Business Registration Certificate | BRN |
| IRD correspondence and profits tax returns | BRN, plus any file number shown on the IRD’s letter |
| Specified Companies Registry forms | BRN |
| Searching for a company on the Registry | BRN, or the company name |
| Opening a business bank account | Both certificates; the bank records the numbers on them |
| Tax residency self-certification forms (for example, for banks) | BRN, as your tax identification number |
| Contracts, invoices and supplier onboarding | Usually the company name and BRN |
| Due diligence on a company incorporated before 27 December 2023 | BRN, with the CRN as a cross-reference |
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Do you need both business registration and company registration?
Yes, if you run a company. Business registration is a tax registration that every Hong Kong business needs. Company registration creates a separate legal entity. If you set up a company, the one-stop process completes both together.
| Business registration | Company registration | |
|---|---|---|
| What it does | Registers your business with the IRD for tax | Creates a company that’s legally separate from its owners |
| Handled by | Business Registration Office (IRD) | Companies Registry |
| Who needs it | Every business, including companies | Only businesses set up as companies |
| Affects personal liability? | No. That depends on your business structure | Yes. Shareholders’ liability is limited |
| Deadline | Within 1 month of starting business | Before the company can trade |
| Ongoing | Renew the certificate every 1 or 3 years | File an annual return within 42 days of each anniversary of incorporation |
| Number issued | BRN | CRN (before 27 December 2023), or the BRN on the certificate (from 27 December 2023) |
If you’re a sole proprietor or partner, you only need business registration, but you stay personally liable for the business’s debts. That’s the main reason many founders incorporate.
How do you get your BRN and CRN in Hong Kong?
Incorporating a company gets you both at once: the one-stop process registers the business with the IRD at the same time. Sole proprietors and partnerships only need business registration.
| BRN | CRN (or BRN on the certificate) | |
|---|---|---|
| Issued by | IRD Business Registration Office | Companies Registry |
| When | Within 1 month of starting business | On incorporation |
| Government fee | HK$2,350 for a 1-year certificate (including the levy) | HK$1,545 (online application) |
| Where it appears | Business Registration Certificate | Certificate of Incorporation |
Registering late is an offence, so apply within the month even if you haven’t started trading in earnest yet.
What mistakes cause problems with your BRN or CRN?
Quoting the CRN where a form asks for the BRN
Specified Companies Registry forms now ask for your BRN. If you’re used to quoting your older company’s 7-digit CRN, check each form before you file, because the wrong number can lead to queries and delays.
Copying the full certificate number
Your BRN is only the first 8 digits of your Business Registration Certificate number. Entering the whole string on a bank or government form creates a mismatch that someone has to fix later.
Looking for a CRN that doesn’t exist
If your company was incorporated on or after 27 December 2023, its certificate shows the BRN, not a 7-digit CRN. When a form asks for a company number, use your BRN.
Letting business registration lapse
Your BRN stays the same when you renew, but the certificate itself expires every 1 or 3 years. Carrying on business without a valid certificate is an offence, and banks and suppliers often ask to see a current one.
How Sleek helps with your BRN, CRN and filings
Once you know which number to use, the next step is making sure every filing uses it correctly, on time. Sleek handles that admin for you.
With Sleek, you can:
- Set up correctly from day one: incorporate your company and complete business registration in one application, so your certificates and numbers match.
- Quote the right number on every filing: our licensed company secretary (TCSP licence TC006483) prepares your Companies Registry filings with your BRN where it’s required.
- Stay ahead of deadlines: we track your annual return and other statutory deadlines, so filings aren’t missed and penalties don’t build up.
- Know your costs upfront: company secretary plans start from HK$1,300 a year, and every price is on our pricing page.
You get one team keeping your company records and filings consistent, so the BRN vs CRN question doesn’t come up again.
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FAQs about BRN vs CRN in Hong Kong
No. The BRN is an 8-digit number from the IRD, and the CRN is a 7-digit number from the Companies Registry. For companies incorporated on or after 27 December 2023, though, the BRN is the only number shown on both certificates.
Does my BRN change when I renew business registration?
No. Your BRN stays the same for as long as the business is registered. Only the certificate’s validity period changes when you renew.
Do sole proprietors and partnerships have a CRN or UBI?
They don’t have a CRN, because they aren’t incorporated companies. They have a BRN, which identifies them to the IRD. The UBI change mainly affects companies on the Companies Registry’s register.
No. The IRD gives each business a separate file number for profits tax, which appears on returns and letters from the IRD. Quote it alongside your BRN whenever an IRD letter asks for it.
Banks usually ask for copies of your Business Registration Certificate and Certificate of Incorporation, and record the numbers on both. For a company incorporated on or after 27 December 2023, that’s the same BRN on each.
