The question of a Tax Identification Number (TIN) in Hong Kong often arises at the most inconvenient times, right before a bank form stalls, a payroll setup freezes, or a cross-border filing bounces back. Here’s the key fact: Hong Kong does not issue a universal TIN, but there are clear equivalents used for tax and compliance purposes.
Understanding what counts as your TIN, how to locate it, and when you’ll need it can help your business run smoothly, especially during company incorporation in Hong Kong, business registration in Hong Kong, or tax filing in Hong Kong.
In this guide, we’ll explain what a TIN is in Hong Kong, how individuals and companies can find theirs, and when these identifiers are required. By the end, you’ll have a clear roadmap to ensure your Hong Kong business registration and tax filings proceed without interruption.
If you’re looking to start a business, knowing how to secure your Business Registration Number (BRN), Hong Kong’s TIN equivalent, is one of the first and most crucial steps.
What is a Tax Identification Number (TIN) in Hong Kong?
In Hong Kong, a Tax Identification Number refers to the identification code used by the Inland Revenue Department (IRD) and financial institutions to match taxpayers and businesses to their filings and financial records.
Although Hong Kong doesn’t have a universal TIN system like other jurisdictions, the following serve as its equivalents:
- For individuals, the Hong Kong Identity Card (HKID) number (including the check character, without brackets).
- For businesses, the Business Registration Number (BRN) is an eight-digit identifier issued by the Business Registration Office of the IRD.
What Serves as the TIN for Individuals in Hong Kong?
For individuals, the Hong Kong Identity Card (HKID) number acts as the TIN equivalent. This number is used for all IRD filings, banking compliance, and eTAX submissions.
The format of the HKID number is typically:
1–2 letters + 6 digits + a check character (without brackets)
Example: X123456A
Table: Summary of TIN for Individuals in Hong Kong
| Item | Details |
|---|---|
| Identifier | HKID Number (including the check character) |
| Issued by | Immigration Department |
| Typical Format | 1–2 letters + 6 digits + check character (e.g. X123456A) |
| Where Used | IRD filings, eTAX login, bank/broker compliance, payroll |
| Purpose | Used to identify individuals for tax and financial reporting |
The Hong Kong Immigration Department issues the HKID, which serves as your unique tax reference number.
How do you Find Your TIN (HKID) as an Individual?
You can find your HKID number printed on your Hong Kong Identity Card, typically issued to residents aged 11 or above.
For online submissions, ensure you enter your HKID without brackets and include the final check character.
Example:
- Correct: X123456A
- Incorrect: X123456(A)
You can also log in to the IRD’s eTAX portal to view your records or retrieve identifiers linked to your tax profile.
What is the TIN Equivalent for Businesses in Hong Kong?
For companies and entities, the Business Registration Number (BRN) serves as the official equivalent of a Tax Identification Number. It is an eight-digit number printed on the Business Registration Certificate (BRC) issued by the IRD.
Example format: 12345678
TIN (BRN) for Businesses in Hong Kong
| Item | Details |
|---|---|
| Identifier | Business Registration Number (BRN) |
| Issued by | Business Registration Office (Inland Revenue Department) |
| Typical Format | 8 digits (e.g., 12345678) |
| Also Known As | Unique Business Identifier (UBI) since 27 Dec 2023 |
| Where Used | IRD filings, Companies Registry forms, bank onboarding, and KYC checks |
How is the Business Registration Number (BRN) Issued in Hong Kong?
In Hong Kong, the Business Registration Number (BRN) is issued by the Business Registration Office under the Inland Revenue Department (IRD). This number is a crucial identifier for all businesses operating in the city and is a legal requirement for tax and compliance purposes.
When you register a new company through the government’s One-stop Company and Business Registration Service, the process is streamlined — both your Certificate of Incorporation and Business Registration Certificate (which includes your BRN) are issued together.
For those setting up a sole proprietorship or partnership, the procedure is slightly different. You must apply for business registration within one month of commencing operations to ensure your business is recognised correctly and compliant with Hong Kong law.
What Changed After 27 December 2023 with the Unique Business Identifier (UBI) in Hong Kong?
Since 27 December 2023, Hong Kong has adopted the Business Registration Number (BRN) as the Unique Business Identifier (UBI).
This means:
- The BRN now appears as the company number on the Certificate of Incorporation.
- The Company Registration Number (CRN) is no longer the primary identifier for most official filings.
- Existing businesses retain their 8-digit BRN as their UBI.
This shift streamlines business identification and simplifies reporting across government departments.
How do Hong Kong TINs Compare to Global Identifiers Like SSN or EIN?
| Identifier | Used In | Who It’s For | Purpose | Hong Kong Equivalent |
|---|---|---|---|---|
| TIN (HK) | Hong Kong | Individuals & Entities | Tax filings, banking/KYC | HKID / BRN (UBI) |
| SSN | United States | Individuals | Personal tax, social security | HKID |
| EIN | United States | Businesses | Employer and tax identification | BRN / UBI |
| VAT ID | EU and others | Businesses | Indirect tax (VAT/GST) | Not applicable (no VAT in HK) |
| CRN | Hong Kong | Companies | Registry identification only | Not a tax ID |
Where and When is the TIN Used in Hong Kong?
The TIN (HKID or BRN) is used across multiple areas, including:
- Tax filings with the IRD
- eTAX account registration
- Banking and financial reporting (CRS/AEOI)
- Employer payroll setup
- Cross-border compliance forms
For global forms, remember:
- Individuals: use your HKID, including the check character.
- Businesses: use your BRN (UBI).
- If a form requests a VAT/GST number, mark “Not applicable,” as Hong Kong does not levy VAT or GST.
Conclusion
Understanding the Tax Identification Number (TIN) equivalent in Hong Kong is crucial for any entrepreneur, investor, or professional operating in the region. Whether you’re registering a company, opening a bank account, or filing tax returns, your HKID or BRN will serve as your official tax identifier.
By staying informed and ensuring proper documentation, you can avoid delays in business registration, tax filings, and compliance reporting.
At 3E Accounting Hong Kong, we help streamline your company incorporation, obtain your Business Registration Number (BRN) efficiently, and ensure all filings are handled accurately and on time.
Simplify your Hong Kong incorporation process today. Contact 3E Accounting to get started.
Find Your TIN and Stay Tax-Ready
Whether you’re an individual or a company, your TIN is central to all IRD communications. 3E Accounting helps you stay compliant with Hong Kong’s evolving tax framework.
Frequently Asked Questions
For non-residents without an HKID, the Inland Revenue Department may assign an alternative tax reference number for filing purposes.
Every business — including companies, sole proprietorships, and partnerships — must have a Business Registration Number under Hong Kong’s Business Registration Ordinance.
Yes. A sole proprietorship must apply for Business Registration within one month of starting business operations to receive a Business Registration Number (BRN).
Yes. The BRN serves as your company’s TIN equivalent and is used for tax filings, banking compliance, and international reporting (CRS/AEOI).
Yes. You can verify your Business Registration Number or company details through the Companies Registry Cyber Search Centre or the Integrated Companies Registry Information System (ICRIS).
Abigail Yu
Author
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.
