- The Business Registration Certificate (BRC) confirms your business is registered for tax purposes with the Inland Revenue Department (IRD).
- Every business operating in Hong Kong needs one — limited companies, sole proprietorships, partnerships, and Hong Kong branches of foreign companies.
- Limited companies get the BRC automatically with their Certificate of Incorporation under the One-Stop Service. Sole proprietors and partnerships apply separately using Form 1(a) or Form 1(c).
- From 1 April 2026, the BRC fee is HK$2,350 (1-year) or HK$6,170 (3-year), payable to the IRD.
- The BRC must be renewed annually (or every 3 years) before expiry. A demand note arrives from the IRD about a month before; you pay it, and the receipt becomes your new BRC.
- Failure to register within one month of starting business activity is a statutory offence — fine up to HK$5,000 and up to one year of imprisonment under the Business Registration Ordinance (Cap. 310).
Quick answer
| Item | Detail |
|---|---|
| What it is | Official document issued by the Companies Registry confirming your company is incorporated under the Companies Ordinance. |
| Cost (2026) | HKD 1,545 (electronic via e-Registry) or HKD 1,720 (paper). Excludes Business Registration Certificate (HKD 2,350) and any service-provider fee. |
| Issuer | Hong Kong Companies Registry |
| Form used | NNC1 (Incorporation Form for a company limited by shares) |
| Timeline | As fast as 1 hour for electronic; typically 1–4 working days. Paper filings take ~5–7 working days. |
| Validity | Permanent — the certificate doesn’t expire as long as your company stays registered. |
| Required to operate | Yes. Plus a Business Registration Certificate (BRC) from the Inland Revenue Department. |
A Hong Kong Business Registration Certificate (BRC) is the document the Inland Revenue Department (IRD) issues to confirm a business is registered for tax purposes under the Business Registration Ordinance (Cap. 310). Every business operating in Hong Kong needs one — sole proprietors, partnerships, limited companies, and branches of foreign companies.
From 1 April 2026, a 1-year BRC costs HK$2,350 and must be obtained within one month of starting business. If you’re incorporating a limited company, the BRC is issued together with your Certificate of Incorporation via the Companies Registry’s one-stop service — no separate application needed.
In this guide, you’ll learn:
- What a Business Registration Certificate is, and what’s on it
- Who needs a BRC
- How the BRC differs from the Certificate of Incorporation
- How to apply for a BRC — by business type
- Current 2026 fees and processing times
- How to renew, what to do if you miss the deadline, and where to display the certificate
What is a Business Registration Certificate?
A Business Registration Certificate is the document the IRD issues to confirm a business is registered for tax purposes. It’s required under the Business Registration Ordinance (Cap. 310) for any person or entity carrying on business in Hong Kong.
You’ll be asked for the BRC when:
- Opening a business bank account
- Applying for industry-specific licences or permits
- Signing contracts that require proof of legitimate business standing
- Filing your annual Profits Tax Return
- Renewing your business registration each year
What’s on the certificate
A Hong Kong BRC shows:
- Your business name (in English, Chinese, or both)
- Your unique 8-digit Business Registration Number (BRN) — since December 2023, this also serves as the Unique Business Identifier (UBI) across all Hong Kong government registries, replacing the earlier multi-number systems
- Your registered business address in Hong Kong
- The type of business (limited company, sole proprietorship, partnership, or branch)
- The nature of business (a brief description of your trading activity)
- The date of business commencement
- The expiry date and renewal terms
Who needs a Business Registration Certificate in Hong Kong?
Every person or entity carrying on business in Hong Kong for profit must hold a valid BRC. This covers:
- Sole proprietorships
- Partnerships
- Hong Kong limited companies
- Branches of overseas (non-Hong Kong) companies
- Each branch of a multi-branch business — every branch needs its own branch BRC
Exemptions are narrow. They’re defined under the Business Registration Ordinance and limited to certain agricultural, fishing, and charitable activities. If your activity generates profit, assume you need a BRC unless you’ve confirmed an exemption applies.
How is the BRC different from a Certificate of Incorporation?
The BRC and the Certificate of Incorporation (CI) are the two most commonly confused statutory documents in Hong Kong. They’re not the same thing, and limited companies need both.
|
Feature |
Business Registration Certificate (BRC) |
Certificate of Incorporation (CI) |
|---|---|---|
|
Purpose |
Tax registration for any business |
Legal recognition of a company as an entity |
|
Issued by |
Inland Revenue Department |
Companies Registry |
|
Applies to |
All businesses in Hong Kong (limited companies, sole proprietors, partnerships, branches) |
Limited companies only (private or public) |
|
Identifier |
BRN (8-digit) |
CRN (7-digit) |
|
Validity |
1 or 3 years; renewable |
Permanent, as long as the company exists |
|
Fee (2026) |
HK$2,350 (1-year) or HK$6,170 (3-year) |
HK$1,545 electronic, HK$1,720 paper (one-time, no renewal) |
|
Where you display it |
At your principal place of business, in a prominent location |
No display requirement — kept with your statutory records |
Sole proprietorships and partnerships only need a BRC. Limited companies need both — and the IRD’s one-stop service issues them together when you incorporate via the Companies Registry e-Registry.
How do you apply for a Hong Kong Business Registration Certificate?
The application path depends on your business type.
If you’re incorporating a limited company
Use the Companies Registry e-Registry one-stop service. When you file Form NNC1 to incorporate, the system also files your BRC application with the IRD. Both certificates issue together, typically as a PDF within 1 hour for straightforward applications.
If you’re a sole proprietor, partnership, or branch
You apply directly to the IRD’s Business Registration Office within one month of starting business. There are three channels:
Application channel | How it’s issued | Turnaround |
|---|---|---|
In person at IRD Business Registration Office (3/F, Inland Revenue Centre, 5 Concorde Road, Kowloon) | Paper certificate, collected at counter | 30 minutes if forms are complete |
By post to PO Box 29015, Concorde Road Post Office | Paper certificate, mailed back | 2 working days |
Online via GovHK | Electronic record, download via GovHK | 2 working days |
Forms you’ll need
- Form 1(a) — for sole proprietorships
- Form 1(c) — for partnerships (other than limited partnerships)
- Form 1(b) — for body corporates not incorporated in Hong Kong (branch)
- Form IRBR177 — if all owners or principal officers are non-Hong Kong residents, you must appoint a Hong Kong resident as agent
The IRD does not accept downloaded form printouts. You need to request official forms via Form IRBR194 (mail or collect in person), or use the GovHK online application, which generates the correct form digitally.
What does a Hong Kong Business Registration Certificate cost in 2026?
Fees changed on 1 April 2026 when the Protection of Wages on Insolvency Fund (PWIF) levy was reinstated after a one-year waiver. Current fees for certificates with a commencement date on or after 1 April 2026:
Certificate type | Registration fee | PWIF levy | Total |
|---|---|---|---|
1-year BRC | HK$2,200 | HK$150 | HK$2,350 |
3-year BRC | HK$5,720 | HK$450 | HK$6,170 |
1-year branch BRC | HK$80 | HK$150 | HK$230 |
3-year branch BRC | HK$208 | HK$450 | HK$658 |
If you registered between April 2025 and March 2026, you paid HK$2,200 with no levy. From 1 April 2026 onward, the total is HK$2,350.
Should you choose a 1-year or 3-year BRC?
The 3-year certificate works out to HK$2,057 per year on average — about HK$293 cheaper per year than renewing annually. The trade-off is committing more upfront and locking in the current fee structure.
The 1-year option is the safer choice if you expect changes to your business address, name, or structure (since changes during the 3-year period can complicate things). The 3-year option suits stable established businesses that won’t need to update particulars often.
Planning to switch to a professional registered office address soon? Choose the 1-year BRC. Changing your address mid-cycle means filing Form IRC3111 with the IRD, and your certificate period doesn't reset, so a clean renewal is simpler than an mid-cycle update.
How do you renew a Business Registration Certificate?
The IRD issues a renewal demand note about one month before your BRC expires. Pay the demand note and the receipt becomes your new BRC — there’s no separate application form to file.
Three renewal channels:
- eTAX — log in, download the demand note, pay electronically
- By post — return the demand note with a crossed cheque payable to “The Government of the Hong Kong Special Administrative Region”
- In person — at the Business Registration Office
You can renew remotely from anywhere; there’s no requirement to be in Hong Kong. If you change your business name or address mid-cycle, file Form IRBR193 (for sole proprietors and partnerships) or Form IRC3111 (for limited companies) within one month of the change.
Late renewal triggers a HK$300 penalty per certificate, and operating without a valid BRC is itself a statutory offence under Cap. 310.
What happens if you miss the business registration deadline?
Late or absent business registration is a statutory offence under the Business Registration Ordinance (Cap. 310).
Penalties for failing to register
Under section 15 of the Business Registration Ordinance, any person who fails to apply for business registration is liable to:
- A fine of HK$5,000
- Imprisonment for up to 1 year
In practice, the IRD typically resolves first-time late registrations through payment of arrears and a late-registration penalty rather than prosecution. The statutory maximum still stands.
What you owe if you register late
If you register more than 12 months after commencing business, you also need to pay business registration fees for the years you were operating unregistered. The IRD calculates these arrears back to your actual commencement date.
Example: if you started business on 1 March 2024 but applied for registration only in May 2026, you owe BRC fees for two prior years plus the current year, calculated from 1 March 2024.
How the IRD finds out
Common triggers for IRD detection of unregistered business activity:
- A bank flagging the company during account due diligence
- Tax filings from clients or suppliers naming your unregistered business
- Routine industry checks (especially in regulated sectors)
- An employee’s salary tax return showing employment by an unregistered employer
Where and how should you display your BRC?
The Business Registration Ordinance requires you to display a valid BRC at your principal place of business in Hong Kong. IRD inspectors and other government departments can verify your status by checking that the certificate is on display.
What “display” actually means
- The certificate must be at your principal place of business, in a visible location
- If your BRC was issued electronically (via GovHK or the One-Stop Service), you must print and display a paper copy
- Each branch location must display its own valid Branch Registration Certificate (or a certified copy)
- The certificate must be the current one — expired certificates are not valid for display purposes
What if you operate from home or remotely?
If your business has no physical office (for example, you’re running a fully remote service business from home), the IRD still requires you to keep the BRC at your registered business address — typically your home address or your service provider’s registered office.
The certificate doesn’t need to be visible to the public, but it must be retrievable if IRD officers request to see it.
Register your Hong Kong business with Sleek
Sleek’s incorporation plans bundle the BRC application with your Certificate of Incorporation, plus the ongoing compliance work that comes with having a Hong Kong company.
For limited companies setting up through Sleek:
- BRC application: Included in your incorporation — Form NNC1 + IRBR1 submitted together to the Companies Registry. BRC delivered to your dashboard with your CI.
- Renewal tracking: Your BRC renewal date is tracked from day one. Sleek reminds you before the Demand Note arrives and can handle payment on your behalf.
- Address updates: If your business address changes, Sleek handles the IRD notification within the 1-month statutory deadline.
- Statutory records: Sleek serves as your statutory company secretary, holding HK TCSP licence TC006483 under Cap. 615 AMLO. Your BRC, CI, and other statutory documents are stored in one secure dashboard.
- Branch registrations: If your business expands and you open additional branches, Sleek handles the Branch BRC applications too.
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