Business Registration Certificate: What it is, BRN, fees & how to apply

A Business Registration Certificate is a core license that almost every Hong Kong business must hold, regardless of size or industry. It proves your business is properly registered with the Inland Revenue Department and that you are operating within the legal framework in Hong Kong.

What is a Business Registration Certificate?

A Business Registration Certificate, often shortened to BRC, is issued by the Business Registration Office of the Inland Revenue Department after a business completes the business registration process. It shows your Business Registration Number, business name, address, nature of business and the period of validity, and must be clearly displayed at your principal place of business or registered office in Hong Kong.

Businesses must normally apply for the BRC within 30 days from the date they start business in Hong Kong, whether the activities are online or offline. The certificate serves as a tax identifier and is often requested by banks, landlords, payment gateways and business partners in due diligence or onboarding processes.

Importance of having a BRN

The Business Registration Number (BRN) printed on your certificate functions similarly to a tax identification number for your business. It is used in dealings with government departments, such as tax filings, opening a business account with banks, applying for certain licenses and tendering for government or corporate contracts.

Key reasons the BRN matters for Hong Kong businesses include:

• Acts as the official identifier of your business in the Inland Revenue Department’s system, supporting profits tax returns and correspondence.
• Required when updating your business details, applying for additional licenses, and in many cases when signing commercial leases or utility contracts.
• Enhances credibility with suppliers and customers, who can see that your business is formally registered and compliant with the Business Registration Ordinance.

Legal implications of operating without registration

Under Hong Kong law, any person who carries on a business in Hong Kong must apply for business registration within one month of commencing business. Operating without a valid BRC or failing to renew it can lead to prosecution, financial penalties and back‑dated liabilities.

Potential consequences include:

• Fines for late registration and late payment of business registration fees and levies, which can accumulate over time.
• Prosecution under the Business Registration Ordinance, which may involve higher penalties and a criminal record for the responsible individuals.
• Difficulties in opening bank accounts, signing formal contracts or defending your position in commercial disputes, as counterparties may question the legality of your operations.

Open a business bank account after getting your BRC

Once your Business Registration Certificate is issued, many SME owners move straight to the practical step of setting up a dedicated business bank account. Keeping business income and expenses separate can make day‑to‑day cashflow tracking simpler, support better record keeping for tax and audit purposes, and help you present a more professional profile when dealing with suppliers, landlords and customers.

In practice, banks may also ask for key onboarding documents such as your Business Registration Certificate and Business Registration Number (BRN), plus identification and basic business information, so having these ready can help streamline the account-opening process. For Hong Kong SMEs that want a bank with business-focused support and digital tools, OCBC offers Business Accounts designed to help you manage payments, collections and everyday banking as your company grows, and you could open your Business Account in as fast as 1 working day.

Business Registration Certificate vs Certificate of Incorporation

For a business operating in Hong Kong, these two documents serve very different legal purposes. Think of one as the "birth certificate" for the company and the other as the "license to do business."

For most small businesses and freelancers, they will only have a BRC but no certificate of incorporation if they are operating as:

• Sole Proprietorship: An individual running a business under their own name or a trade name.
• Partnership: Two or more people owning a business together without incorporating.

In these cases, the business is not a separate legal person; the owners are personally liable for all debts, so no "Incorporation" occurs.

If you are an individual selling services or goods, you just need a BRC. If you want to form a Limited Company, you are legally required to have both.

Business registration fee and levy

The cost of a Business Registration Certificate depends on the validity period you choose and periodic changes to the fee and levy set by the government.

From April 2024, the standard one-year Business Registration Certificate fee has been HKD 2,200, while the three-year certificate has been HKD 5,870. These amounts cover the registration fee and any applicable levy.

From 1 April 2026, the total cost will increase slightly due to the resumption of the Protection of Wages on Insolvency Fund levy. For certificates commencing on or after that date, the indicated total amounts will be:

These figures apply generally, but you should always check the latest fee table on the Inland Revenue Department or GovHK websites before submitting your application or renewal, as the government may adjust the registration fee or levy from time to time.

Branch Registration Certificate

The Branch Registration Certificate is the certificate issued for each additional place of business of the same enterprise (e.g., branches, extra offices, shops). It confirms that the branch is properly registered and that the required business registration fee and levy for that branch have been paid. The associated fee and levy are as follows (from 1 April 2026):

How to register my business for a BRC?

You must first determine your business form, for example, sole proprietorship, partnership, limited company or non-Hong Kong company, then follow the relevant procedure. Many applications integrate business registration with company incorporation, but standalone applications are also possible for sole proprietors, partnerships and branches.

Application via eTax

The eTAX platform is the quickest way for many small businesses to obtain a BRC, especially sole proprietors, partnerships with up to six partners and branches. After successful submission and payment, the BRC is usually issued within about two working days and made available for download as an electronic certificate or sent by post, depending on the option you choose.

Submission by post

If you prefer paper documents, you can submit a postal application to the Business Registration Office. This method is often used by businesses that cannot complete authentication online or that are assisted by service providers using physical forms.

The usual postal process is:

• Complete the prescribed business registration application form (Form 1(a) for a sole proprietor, Form 1(b) for a body corporate, Form 1(c)/(1)(ca)/(1)(d) for other business types as appropriate) and attach the required supporting documents.
• Prepare a crossed cheque or cashier order payable to “The Government of the Hong Kong Special Administrative Region” for the full registration fee and levy, and send everything to the Business Registration Office address stated on the form.
• The office will generally issue and return the certificate by mail within two working days after receiving a properly completed application and cleared payment.

In‑person submission

You can also register your business in person at the Business Registration Office during office hours. This route can be useful if you need assistance from counter staff.

Documents needed for BRC application

The exact documents depend on the type of business, but in all cases, the authorities require proof of identity and basic information about the business. For non-Chinese or non-English documents, a certified translation into English or Chinese may be required.

Common document requirements include:

You must also provide core business details such as proposed business name, business address in Hong Kong, nature of business, date of commencement and whether the application relates to the main business or a branch.