Business registration in Hong Kong: who, fees, renewal

Business registration is the Inland Revenue Department’s (IRD) record of businesses carried on in Hong Kong, under the Business Registration Ordinance (Cap. 310). A sole proprietor or partnership must apply within one month of starting the business. A local company does it in the same step as incorporation: the Companies Registry issues the Business Registration Certificate with the Certificate of Incorporation. For certificates starting between 1 April 2026 and 31 March 2027, a one-year certificate costs HK$2,350 and a three-year certificate HK$6,170. Failing to apply is an offence.

Who must register

• Sole proprietorships and partnerships. The IRD’sbusiness registration pagesays anyone carrying on a sole proprietorship or partnership business must apply within one month of the date the business starts. A sole proprietor uses Form 1(a).
• Local companies and registered non-Hong Kong companies. Under theone-stop company and business registration service, an application to incorporate a local company, or to register a non-Hong Kong company, is treated as a simultaneous application for business registration. On approval, the Registry issues both certificates in one go.
• Branches. The one-stop service covers the main business only. A company applies for each branch separately on Form 1(d), direct to the IRD’s Business Registration Office, at the earliest on the next working day after incorporation.

A business that qualifies for the small-business exemption from fees still has to register. The exemption is from paying, not from registering.

How to apply as a sole proprietor

1. Start the business. The one-month clock runs from the date it commences.
2. Complete Form 1(a) for a sole proprietorship, or apply through the IRD’s business registration e-services at GovHK.
3. Pay the business registration fee and levy for a one-year or three-year certificate.
4. Receive the certificate and display it at the address where the business is carried on.

The name rules for this route are insole proprietorship business name rules, and the whole process inhow to register a sole proprietorship. A company’s route is inhow to incorporate a Hong Kong company.

Fees and levy for 2026–27

The IRD’sBusiness Registration Fee and Levy Tablesets these amounts for certificates commencing between 1 April 2026 and 31 March 2027. The amount payable generally follows the commencement date of the certificate, not the day you pay.

For a company, add the Companies Registry’s incorporation fee: HK$1,545 through the e-Services Portal or HK$1,720 in hard copy, according to the Registry’sprice guide. Incorporating online with a one-year certificate in this period comes to HK$3,895 in government fees. A formation firm’s charges are on top.

The small-business exemption

Under the IRD’sexemption FAQ, a small business can apply to be exempted from the fee and levy if its average monthly sales or receipts do not exceed HK$10,000 for a business mainly deriving profits from services, or HK$30,000 for other businesses. The points to know:

• An existing business averages its last 6 months before the application; a new business uses its estimate for its first 6 months.
• If the same proprietor or partners carry on two or more businesses, none of them can be exempted.
• You claim on Form 3 (IRBR61). The exemption is only granted on application.
• It lasts one year, to the expiry date of the exempt certificate, and you apply again for each later year.
• An existing business applies not later than one month before expiry, or one week before if it applies through GovHK.
• Until you have the result, you still pay the fee and levy by the date shown.

Keeping the registration valid

• Display. The valid certificate must be displayed in a conspicuous place at the business address and produced to IRD inspectors on demand.
• Renewal. The Business Registration Office sends arenewal demand noteabout one month before the certificate expires. If none arrives, tell the office in writing within one month of expiry.
• Changes. Report changes to the registered particulars using the IRD’schange of particulars process.
• Closing. If the business stops, notify the Business Registration Office in writing within one month of the date of cessation.

Renewal is an IRD bill, not the Companies Registry’s annual return. If you are holding both letters,annual return vs business registration renewalexplains which is which.

Penalties

A person who fails to apply for business registration commits an offence and is liable to a fine of HK$5,000 and imprisonment for one year. The same maximum applies to other failures to comply with the Ordinance. If you would rather a firm tracked the dates, comparecompany secretary firmsin our directory. This page is not tax advice; the IRD decides registrations and exemptions.