Sole proprietorship in Hong Kong

A sole proprietorship in Hong Kong is not filed at the Companies Registry. You register with theInland Revenue Department’s Business Registration Officeon Form 1(a) within one month of commencing business. That gives you a Business Registration Certificate and a business registration number used for tax.

If you are comparing this withincorporating a company, readsole proprietorship or a limited companyfirst — the structures are different, not interchangeable.

Before you apply

The business must have actually started. The IRD will not accept registration for a business that has never existed or has not yet commenced operation. You cannot reserve a sole proprietorship the way some people try to reserve a company name.

Pick abusiness name that follows IRD rules— no “Ltd”, no false government connection, and separate rules from Companies Registry company names.

What you submit

• Form 1(a) — application by an individual
• Proof of identity — Hong Kong identity card copy if you are a Hong Kong resident; passport or relevant government identity document if you are not
• Business registration fee and levy for the certificate period you choose

If the owner is not residing in Hong Kong, the IRD requires a Hong Kong-resident individual as agent — Form IRBR177 or an appointment letter with the agent’s name, Hong Kong identity card number and residential address, plus a copy of that identity card.

Fees for 2026–27

For a Business Registration Certificate starting between 1 April 2026 and 31 March 2027, the IRD fee table shows HK$2,350 for one year and HK$6,170 for three years (including the levy for the Protection of Wages on Insolvency Fund). Confirm the current table before you pay.

Apply more than 12 months late and you owe back-year fees as well as the current year. Fail to register at all and the Business Registration Ordinance makes that an offence — a fine of HK$5,000 and imprisonment for one year.

How to lodge the application

In person — Business Registration Office, 2/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon. A properly completed application is normally issued within about 30 minutes at the counter.

By post — P.O. Box 29015, Concorde Road Post Office, Kowloon. Use sufficient postage; underpaid mail is rejected. Issue within about two working days of receipt.

Online — througheTAX at GovHK. The sole proprietor logs in with an Individual Tax Portal account and signs Form 1(a) with an ITP password, iAM Smart+ or a recognised personal digital certificate. Processing is normally within two working days; you download the certificate electronically when ready.

After registration

Display a valid Business Registration Certificate at the place of business. If the certificate is electronic, a printed copy displayed there counts as compliance with the Business Registration Ordinance.

Tell the IRD within one month of any change of address, business name or business nature, and of cessation. Seesole proprietorship tax and recordsfor how profits are reported on your BIR60.