- For individuals, the Hong Kong TIN is your HKID number, with every letter and digit but without the brackets.
- For companies and other entities, it’s the first 8 digits of the Business Registration certificate number (the BRN).
- The “TIN” printed on your tax return or notice of assessment is only for logging in to eTAX. Don’t use it on bank or CRS forms.
- Banks have asked for a tax residency self-certification, including your TIN, for every new account opened since 1 January 2017.
Hong Kong’s tax identification number trips people up because the government doesn’t issue a separate “TIN” card. Instead, the IRD uses numbers you already have: your HKID for yourself, and your business registration number for your company.
This guide shows which number to put on bank, CRS and overseas tax forms, and the mistakes that get forms sent back. If you’re setting up a company, its number comes from business registration, which is part of company incorporation.
In this guide, you’ll learn:
- What the Hong Kong TIN is for individuals and for companies
- Why the “TIN” on your tax return isn’t the one banks want
- When you’ll be asked for a TIN, and who counts as a Hong Kong tax resident
- What to do if you don’t have a Hong Kong TIN
- The mistakes that delay bank and compliance checks
What is the tax identification number (TIN) in Hong Kong?
Hong Kong’s TIN is your HKID number if you’re an individual, or the first 8 digits of your Business Registration certificate number if you’re a company or other entity. The IRD calls these “TIN equivalents”, because Hong Kong doesn’t issue a separate tax ID.
| Who | Hong Kong TIN | Example format |
|---|---|---|
| Individual | HKID number, all letters and digits, without brackets | A123456(7) becomes A1234567 |
| Company or other entity | First 8 digits of the Business Registration certificate number | 12345678 |
| The “TIN” on your tax return | Not a TIN for forms; it’s your eTAX login | Don’t use it on bank or CRS forms |
Source: the IRD’s guidance on residency for tax purposes and TIN.
What is the TIN for individuals in Hong Kong?
It’s your HKID number, including every letter and digit, with the bracketed check character included but the brackets removed.
- Where to find it: on the front of your Hong Kong Identity Card.
- How to write it: if your card shows A123456(7), enter A1234567.
- Permanent or not: the rule is the same whether your HKID is a permanent or non-permanent identity card.
- If you don’t have an HKID: you’re usually not a Hong Kong tax resident, so give the TIN from the country where you are tax resident instead.
What is the TIN for companies in Hong Kong?
It’s the first 8 digits of the company’s Business Registration certificate number, also called the business registration number (BRN). The same applies to partnerships and other entities with a Business Registration Certificate. A sole proprietor’s own bank account is usually treated as an individual’s, so the HKID number applies.
- Where to find it: at the start of the certificate number on your Business Registration Certificate. Use only the first 8 digits.
- Since 27 December 2023: the BRN is also each company’s Unique Business Identifier, used by the Companies Registry too.
- Not the company number: companies incorporated before that date also have a 7-digit company registration number (CRN). That isn’t the TIN. See BRN vs CRN for the difference.
Checking another company’s number? See how a business registration search works.
Is the TIN on my tax return my Hong Kong TIN?
No. The “TIN” printed on your individual tax return and notice of assessment is only for logging in to your eTAX account and the IRD’s e-services. For bank, CRS and other tax residency forms, use your HKID number.
The IRD says this directly: the "TIN" on a tax return shouldn't be given for automatic exchange of information purposes. If a bank form asks for your TIN, reach for your HKID card, not your tax return.
When will you be asked for a Hong Kong TIN?
Mostly when a bank or other financial institution asks where you’re tax resident. Under the Common Reporting Standard (CRS), banks report account details to the IRD, which shares them with the tax authority where you’re resident.
| Situation | Number to give |
|---|---|
| Opening a personal bank, brokerage or insurance account | HKID number |
| Opening a business bank account | First 8 digits of the BR certificate number |
| CRS self-certification for an existing account | HKID or BRN, as above |
| US forms such as W-8BEN or W-8BEN-E, which ask for a “foreign tax identifying number” | HKID (W-8BEN) or BRN (W-8BEN-E) |
| Overseas suppliers, payment platforms and marketplaces | HKID or BRN, depending on who the account is for |
- New accounts: banks have needed a self-certification for every new account opened since 1 January 2017.
- Changes: if your tax residency changes, give the bank an updated self-certification within 30 days.
- More than one country: list every jurisdiction where you’re tax resident, with each one’s TIN.
Paying an overseas licensor raises a separate question: whether you need to hold back tax. See royalty fee withholding tax.
Who counts as a Hong Kong tax resident for TIN purposes?
For CRS forms, you’re a Hong Kong tax resident if you meet any one of the tests below. If you are, give your Hong Kong TIN. If you’re also resident somewhere else, list that country and its TIN too.
| Who | Hong Kong tax resident if… |
|---|---|
| Individual | You ordinarily reside in Hong Kong, or you stay more than 180 days in a year of assessment, or more than 300 days over two consecutive years of assessment |
| Company | It’s incorporated in Hong Kong, or it’s incorporated elsewhere but normally managed or controlled in Hong Kong |
| Other entity (such as a partnership or trust) | It’s set up under Hong Kong law, or it’s set up elsewhere but normally managed or controlled in Hong Kong |
A year of assessment runs from 1 April to 31 March.
If you’re tax resident somewhere else too, see how Hong Kong’s agreements help you avoid double taxation.
What if you don’t have a Hong Kong TIN?
Self-certification forms let you explain why, using one of three standard reasons.
| Reason | When to use it |
|---|---|
| A | Your country of tax residence doesn’t issue TINs |
| B | You can’t obtain a TIN, and you explain why |
| C | Your country doesn’t require the TIN to be disclosed |
If you’re a Hong Kong tax resident, you’ll almost always have a TIN: your HKID or your BRN.
How does a Hong Kong TIN compare with an EIN, SSN or VAT number?
There’s no exact match, but on forms that ask for one, Hong Kong businesses give their BRN and individuals give their HKID.
| Overseas identifier | Used for | What to give in Hong Kong |
|---|---|---|
| EIN (United States) | Businesses | BRN |
| SSN (United States) | Individuals | HKID number |
| VAT or GST number | Businesses registered for sales tax | None; Hong Kong has no VAT or GST |
How do you get a TIN in Hong Kong?
You don’t apply for a TIN separately. It comes with your HKID card or your business registration.
| Individual | Business | |
|---|---|---|
| Your TIN | HKID number | First 8 digits of the BR certificate number |
| Issued by | Immigration Department | IRD’s Business Registration Office |
| When | When you register for an HKID card | When you register the business, within one month of starting |
For a new company, business registration happens at the same time as incorporation. See how to start a business in Hong Kong for the full set-up steps.
What mistakes do people make with Hong Kong TINs?
Giving the eTAX “TIN” from a tax return
That number is only for logging in to eTAX. Banks and CRS forms need your HKID number instead, so using the wrong one usually means the form comes back.
Using the company number instead of the BRN
The 7-digit company registration number identifies a company with the Companies Registry, not with the IRD. For a TIN, always give the first 8 digits of the BR certificate number.
Copying the whole BR certificate number
Only the first 8 digits are the BRN. The extra digits identify the branch and the certificate’s validity, and including them creates a mismatch.
Leaving out the HKID check character
The character in brackets is part of the TIN. Include it, but drop the brackets.
Guessing on a self-certification
Knowingly or recklessly giving misleading or false information on a self-certification is an offence, with a fine of up to HK$10,000. If you’re unsure where you’re tax resident, check before you sign.
How Sleek can help you get your BRN and stay compliant
Your company’s TIN comes from its business registration, so getting set up correctly matters from day one.
With Sleek, you can:
- Register correctly from the start: incorporate your company and complete business registration in one application, so your BRN is issued with your company certificates.
- Use the right number everywhere: our team files your profits tax return and Companies Registry forms with the correct BRN.
- Keep your books ready: accounting and audit, so the figures banks and the IRD ask for are up to date.
- Stay on top of company changes: a licensed company secretary (TCSP licence TC006483) handles director and shareholder changes and annual filings.
That way, the number on every form matches the one on your certificate.
Before you compare filing quotes, check what you could save in tax. Our guide to deductible expenses covers fee justification through tax savings.
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FAQs about the tax identification number in Hong Kong
Does Hong Kong have a tax identification number?
Not a separate one. The IRD uses your HKID number as the TIN for individuals, and the first 8 digits of the Business Registration certificate number for companies and other entities.
Yes, for businesses. Give the first 8 digits of your Business Registration certificate number wherever a form asks for a Hong Kong TIN for a company.
What TIN should a foreigner without an HKID use?
If you don’t have an HKID, you’re usually not a Hong Kong tax resident. Give the TIN from the country where you’re tax resident, or, if it doesn’t issue one, use one of the standard reasons on the form.
Does Hong Kong have a VAT number?
No. Hong Kong has no VAT or GST, so there’s no VAT number. If an overseas form asks for one, leave it blank or mark it not applicable.
What happens if I give the wrong TIN to my bank?
The bank will usually query it and ask for a corrected self-certification, which can delay your account. Knowingly or recklessly giving false information is an offence, with a fine of up to HK$10,000.
