- No separate TIN card: Hong Kong does not issue dedicated Tax Identification Numbers.
- For individuals: Your Hong Kong Identity Card (HKID) number acts as your personal TIN.
- For businesses: The 8-digit Business Registration Number (BRN) functions as your corporate TIN.
- Global compliance: You will need this identifier for Inland Revenue Department (IRD) filings, eTAX access, and international reporting frameworks like CRS and FATCA.
If you are filling in a bank form, tax self-certification, payroll document, or incorporation paperwork, one question often comes up: what counts as a tax identification number in Hong Kong?
The short answer is that Hong Kong does not use a single universal TIN label in the same way some jurisdictions do. Instead:
- For individuals, the TIN equivalent is usually the Hong Kong Identity Card (HKID) number
- For businesses, the TIN equivalent is the Business Registration Number (BRN)
For companies, the BRN is especially important because it is now also used as the Unique Business Identifier (UBI) in Hong Kong government systems.
In this guide, we explain what a TIN means in Hong Kong, which number to use in different situations, where to find it, and what mistakes to avoid when completing tax or compliance forms.
What is a tax identification number in Hong Kong?
A tax identification number is the number used by tax authorities and regulated institutions to identify a person or business for tax and compliance purposes.
In Hong Kong, the relevant number depends on who the form is asking about:
- Individuals: usually use the HKID number, including the check character but without brackets
- Businesses and entities: usually use the 8-digit Business Registration Number (BRN)
This is the practical answer most people need when a form asks for a TIN, tax ID, taxpayer number, or local tax reference.
TIN for individuals in Hong Kong
For individuals, the TIN equivalent is generally the HKID number.
When entering it on forms, the usual approach is:
- Include the letters and digits in the HKID
- Include the final check character
- Remove any brackets
- Do not add spaces unless the form specifically requires them
Example format:
- X123456A
This number is commonly used for:
- Bank onboarding
- Broker and financial Account applications
- CRS/AEOI self-certifications
- Tax-related compliance forms
Some readers get confused because the Inland Revenue Department may show a TIN on tax returns or notices for eTAX access. That eTAX login TIN is not the same as the TIN equivalent commonly requested for CRS/AEOI, banking, or tax residency self-certification. In those situations, individuals usually need to use their HKID.
TIN for companies and businesses in Hong Kong
For businesses, the TIN equivalent is the Business Registration Number (BRN).
The BRN is the 8-digit number shown on the Business Registration Certificate (BRC). If a form asks for your business tax identification number in Hong Kong, this is usually the number you should provide.
This number is commonly used for:
- Inland Revenue Department filings
- Business bank account opening
- Vendor onboarding and KYC
- Tax and compliance forms
- Companies Registry and related government processes
BRN and Unique Business Identifier (UBI)
Since 27 December 2023, Hong Kong has adopted the Business Registration Number (BRN) as the Unique Business Identifier (UBI) for companies and other covered entities.
That matters because many businesses still confuse the BRN with the company number. For most practical tax and compliance purposes, the BRN is the key number to quote.
Where to find your Hong Kong TIN
The answer depends on whether you are acting as an individual or as a business.
If you are an individual
You can usually find your TIN on your Hong Kong Identity Card.
Use:
- The HKID letters and numbers
- The final check character
- No brackets around the check character
If you are a business
You can find your TIN on your Business Registration Certificate.
Use:
- The first 8 digits of the business registration number shown on the certificate
If you recently incorporated in Hong Kong, you will typically receive your business registration details as part of the incorporation and registration process.
Is the company registration number the same as the TIN?
No. In Hong Kong, the Company Registration Number (CRN) and the Business Registration Number (BRN) are not the same thing.
If a form is asking for a tax identification number, you should usually provide the BRN, not the company number.
This distinction matters because:
- The company number is mainly a Companies Registry identifier.
- The BRN is the business identifier used for tax and many compliance purposes.
- Since the UBI rollout, the BRN has become even more important across official processes.
If a form specifically asks for company number, use the company number. If it asks for TIN, tax ID, or business tax number, the correct answer is usually the BRN.
When will you be asked for a TIN in Hong Kong?
You may be asked for your TIN in several common situations:
- Opening a bank account
- Completing CRS/AEOI self-certification forms
- Registering with financial or payment providers
- Handling payroll or tax onboarding
- Incorporating a company
- Updating business compliance records
For founders, this often becomes relevant immediately after incorporation because banks, accounting providers, and compliance teams all need the correct entity identifier.
TIN vs EIN, SSN, and VAT number
International founders often compare Hong Kong tax identifiers with US or EU systems. The comparison below helps avoid form-filling errors.
|
Identifier |
Typical jurisdiction |
Who it applies to |
Hong Kong equivalent |
|---|---|---|---|
|
TIN |
General tax identifier |
Individuals or entities |
HKID for individuals, BRN for entities |
|
SSN |
United States |
Individuals |
HKID serves a similar personal identification role |
|
EIN |
United States |
Businesses |
BRN |
|
VAT number |
VAT/GST jurisdictions |
Businesses |
Not applicable in Hong Kong because there is no VAT/GST |
Common mistakes to avoid
When completing a Hong Kong tax or compliance form, avoid these common errors:
- Using the company number when the form asks for a TIN
- Using the eTAX login TIN instead of the HKID for individual self-certification
- Omitting the HKID check character
- Including brackets around the HKID check character when the form does not want them
- Entering the full certificate reference instead of the 8-digit BRN
These small mistakes can delay bank onboarding, KYC review, and internal compliance checks.
How to get a business TIN in Hong Kong
If you are starting a company, you do not usually apply for a separate TIN in the way you might in other jurisdictions. Instead, your business receives a Business Registration Number when it is properly registered.
For many founders, this happens through the incorporation process and related business registration steps. Once issued, the BRN becomes the number you will use for tax, banking, and business administration.
Checklist: Which number should you use?
Use your HKID if the form is asking for the TIN of an individual
Use your BRN if the form is asking for the TIN of a business or company
Use the company number only when the form explicitly asks for company number
Do not confuse the eTAX login TIN with the TIN used for wider tax residency or compliance forms.
How Sleek can help you get your BRN and stay compliant
If you are setting up a business in Hong Kong, the easier route is to make sure your incorporation, business registration, and post-registration compliance are handled correctly from the start.
Sleek can support with:
- Hong Kong company incorporation: End-to-end setup (company name checks, registration filings, and getting core documents like your Certificate of Incorporation and Business Registration Certificate)
- Business Registration setup: Guidance on what your Business Registration Certificate is used for and how the BRN is quoted on forms, so you can move faster in banking and vendor onboarding.
- Accounting and tax: Bookkeeping and ongoing accounting support so your records are ready for year-end, plus coordination with tax filing needs as your business grows
- Audit and Profits Tax filing: audit coordination and tax filing support for Hong Kong companies that need audited financials and Profits Tax compliance
- Company secretary services: Help with ongoing statutory compliance and company record upkeep (changes in directors/shareholders, annual compliance tasks, and admin support)
That gives founders a clearer path from incorporation to banking, accounting, and annual compliance, with the right business identifiers in place from day one.
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