Hong Kong Business Registration Ordinance (Cap. 310): Requirements, Fees & Compliance
When you setup a new company in Hong Kong, there are a few registration processes you need to go through in order to get your company properly incorporated in Hong Kong. In Hong Kong, company registration, business registration and trademark registration are the three registration processes that you need to know where all three are regulated by different laws (e.g. Hong Kong Business Registration Ordinance) and registration systems administered by different government departments.
The Business Registration Ordinance Hong Kong (Chapter 310, Laws of Hong Kong), commonly abbreviated as the BRO, is the principal legislation governing the mandatory registration of all businesses operating within the territory.
What Is the Hong Kong Business Registration Ordinance?
The Business Registration Ordinance (Chapter 310, Laws of Hong Kong) (“BRO”) is administered by the Business Registration Office, which is responsible for registering businesses carried on by either an individual, a partnership, a local limited company or a non-Hong Kong company.
To be specific, under the provisions of the BRO, every individual doing business in Hong Kong must register his or her business with the Business Registration Office of the Inland Revenue Department except for the following activities or businesses:
- Approved charitable institutions
- Agriculture, market gardening, livestock breeding or rearing, and fishing businesses
(except Hong Kong incorporated companies and registered non-Hong Kong companies under the Companies Ordinance) - Bootblack businesses
- Hawker businesses requiring licences under the Hawker Regulation
How Does a Business Apply for Registration Under Hong Kong’s BRO?
Under the Business Registration Ordinance, an application for business registration must generally be submitted within 1 month from the commencement of business operations in Hong Kong.
The application must be submitted using the prescribed form: Form 1(a), 1(b), 1(c), or 1(d), together with Relevant supporting documents & Payment of the prescribed business registration fee and levy.
For local companies and non-Hong Kong companies, business registration is carried out concurrently with the company incorporation or registration process under the Companies Ordinance.
The Notice to Business Registration Office (i.e. IRBR1 and IRBR2 for local and non-Hong Kong companies respectively) has to be delivered simultaneously when the application for incorporation of a local company (or when the registration of a non-Hong Kong company) is lodged with the Companies Registry.
What Is a Business Registration Number (BRN) in Hong Kong?
The Business Registration Number (BRN) is the unique 8-digit identifier printed on every Business Registration Certificate, assigned by the Inland Revenue Department at the time of registration. It serves as the permanent identification code for a business across all government interactions.
With effect from 27 December 2023, the BRN was designated as the Unique Business Identifier (UBI) for all registered businesses in Hong Kong. Concurrently, it also functions as the entity’s Tax Identification Number (TIN) for all Inland Revenue Department purposes.
Practical implications:
- The BRN/UBI must be quoted on all government filings, statutory returns, and official correspondence
- It consolidates previously fragmented business identity systems across government departments
- Foreign entities are required to use their BRN as the TIN on all cross-border tax documentation under international exchange of information frameworks
How to Apply for Business Registration in Hong Kong?
All eligible businesses must apply for registration within one month of commencing business. The Inland Revenue Department does not accept applications submitted before a business has actually commenced operations. The registration obligation is triggered by commencement, not intention.
Step 1: Determine the Correct Application Form
The form required depends on your business structure. Sole proprietors file Form 1(a), body corporates Form 1(b), partnerships and unincorporated bodies Form 1(c), limited partnership funds Form 1(ca), and branch registrations Form 1(d). All forms are available from the IRD Business Registration Office or via eTAX on GovHK.
Step 2: Prepare the Supporting Documents
Hong Kong residents must provide a copy of their HKID; non-residents must submit a valid passport or government-issued identity card. Body corporates are required to produce their Certificate of Incorporation or equivalent. Non-residents applying as sole proprietors or partners must additionally demonstrate that the business has actually commenced operations in Hong Kong before the IRD will process the application.
Step 3: Pay the Applicable Registration Fee
Payment is required at the point of application. From 1 April 2026, the standard one-year Business Registration Certificate costs HKD 2,350, and a three-year certificate costs HKD 6,170, following reinstatement of the HKD 150 levy. Branch certificates are charged at HKD 230 per year. The applicable fee is determined by the certificate commencement date, not the date of submission.
Step 4: Submit the Application
Applications may be submitted in person at the Business Registration Office, 2/F, Inland Revenue Centre, Kai Tak. Certificates are issued within 30 minutes. Postal submissions to P.O. Box 29015, Concorde Road Post Office, Kowloon are processed within two working days. Online submission via eTAX on GovHK is available for sole proprietorships, partnerships, and branch registrations, with the certificate ready for download within two working days.
For local limited companies, the Business Registration Certificate is issued simultaneously with the Certificate of Incorporation through the Companies Registry one-stop service, typically within one hour via e-Registry.
What Are the Rules for Displaying a Business Registration Certificate in Hong Kong?
- A business must display the valid business (or branch registration) certificate in a conspicuous place at the address where the business (or branch) is carried on.
- The business certificate should be produced for official inspection on demand.
- In the event that the registration certificate is issued in the form of an electronic record, the printed copy of the registration certificate has to be displayed.
What Are the Penalties for Hong Kong Business Registration Compliance?
- You are liable to a maximum fine of $5,000 and to imprisonment for 1 year if you fail to comply with the provisions of the BRO.
- Those who are exempted from business registration are still required to comply with the provisions under the Inland Revenue Ordinance (Cap.112).
- You can obtain Form 1(a), 1(b), 1(c) or 1(d) (for application for business registration) and Form 3 (for application for exemption from payment of business registration fee and levy) from the Inland Revenue Department at the following address:
The Receipt & Despatch Counter,
1/F or the Business Registration Office at 4/F of the Revenue Tower,
5 Gloucester Road, Wan Chai, Hong Kong. - You can also download Form 3 from web site <www.ird.gov.hk> or via the Fax-A-Form service by calling 2598 6001.
- All application forms must be completed in either English or Chinese
- All application forms can be lodged either to the Business Registration Office or by post to the following address:
P.O. Box 29015, Gloucester Road Post Office, Wan Chai, Hong Kong. - All applications or notifications submitted by fax will not be accepted.
How Can 3E Accounting Help Businesses Achieve Full BRO Compliance in Hong Kong?
Business registration errors are among the most common and most avoidable compliance failures for companies setting up in Hong Kong. A missed deadline, an incorrect form, or an overlooked branch registration can result in criminal liability, backdated fees, and disruption to your banking and licensing.
3E Accounting handles the entire process on your behalf, from selecting the correct registration form and calculating the applicable fees to submission and certificate collection.
