The answer first
Every business carried on in Hong Kong, whether a company, a partnership or a sole proprietorship, must be registered with the Business Registration Office of the Inland Revenue Department. For a new local company, the Business Registration application is made together with incorporation, and both certificates are issued at the same time.
A certificate lasts 1 year or 3 years. The current certificate must be displayed at the place of business, and changes must be notified within 1 month.
At a glance
- Administered by
- Business Registration Office, Inland Revenue Department
- Validity
- 1 year or 3 years
- 1-year certificate
- HK$2,350 government fee and levy (recurring)
- 3-year certificate
- HK$6,170 government fee and levy (recurring)
- Changes
- Notify within 1 month
- Display
- Required at every place of business
Government fees and validity
| Certificate | Fee (HK$) | Levy (HK$) | Total (HK$) |
|---|---|---|---|
| 1-year certificate | 2,200 | 150 | 2,350 |
| 3-year certificate | 5,720 | 450 | 6,170 |
These are government charges, current as at October 2026. Fees and the levy are set by the Government and are reviewed in the annual Budget; levies have been waived in some past years. Confirm the amount on your renewal notice.
Renewal
- The Inland Revenue Department issues a renewal notice (demand note) about one month before expiry, to the business address on record.
- Paying the fee and levy renews the registration; the receipted notice, or the certificate issued, must then be displayed.
- If you do not receive the notice, you remain responsible for renewing. Contact the Business Registration Office.
- Late payment may attract a penalty, and continued failure can lead to prosecution.
Key takeawayMake sure your business address on record is current. Most missed renewals happen because the notice went to an old address.
Display and branches
- Display the valid certificate conspicuously at the place of business.
- Each branch must have its own branch registration certificate, also displayed at the branch.
- Failure to display the certificate is an offence.
Changes and cessation
| Event | What to do |
|---|---|
| Change of business name, nature or address | Notify the Business Registration Office within 1 month |
| New branch | Apply for a branch registration certificate within 1 month of commencement |
| Cessation of business | Notify within 1 month of ceasing; for companies, follow the deregistration process for closing the company itself |
Penalty exposureFailing to apply for Business Registration is an offence punishable by a fine of up to HK$5,000 and imprisonment for up to 1 year.
Self-check: where do you stand?
| Question | If the answer is no |
|---|---|
| Is your current certificate displayed at your place of business? | Display it now |
| Do you know your certificate's expiry date? | Diarise it, with a reminder one month ahead |
| Is your business address with the Inland Revenue Department current? | Notify any change within 1 month |
| Does each branch have its own branch certificate? | Apply within 1 month of opening |
| Does your certificate show your current business name and nature? | Notify changes within 1 month |
| Have you decided between a 1-year and a 3-year certificate? | Compare the cost and the administration saved |
How DBMS Global can help
- Business Registration at incorporation and at every renewal.
- Branch registrations and notifications of change.
- Tracking renewal dates and reminding you in advance.
In summary
- Business Registration is a separate Inland Revenue Department requirement.
- Renew every 1 or 3 years and display the certificate.
- Notify changes within 1 month.
Official references
- Business Registration Ordinance (Cap. 310)
- Inland Revenue Department: Business Registration fee table and guidance, www.ird.gov.hk