Due on or before the anniversary of the business commencement date each year (the date shown on the current BR certificate as the expiry date). 3-year certificates are available at HKD 6,000 plus levy. Renewal can be done up to 1 month in advance.

Business Registration Certificate Renewal

Annual renewal of the IRD Business Registration Certificate by the anniversary of the business commencement date. Cost is HKD 2,000 plus levy for a 1-year certificate.

Who this applies to

  • All businesses operating in Hong Kong (companies, partnerships, sole traders)
  • Branches of overseas companies with a place of business in Hong Kong

What to file

Business Registration renewal application via IRD eTAX or in person. No change-of-information form is required at renewal unless details have changed (in which case a Change of Business Particulars form must also be filed within 1 month of the change).

How to file

Online via IRD eTAX (etax.ird.gov.hk). Payment by credit card, PPS, bank transfer, or in person at Revenue Tower. The renewed certificate is issued immediately on payment online.

Payment due

HKD 2,000 + levy (currently approx. HKD 150) = HKD 2,150 for a 1-year certificate. HKD 6,000 + levy for a 3-year certificate. Due by the certificate expiry date.

Penalties for missing this deadline

Late renewal: surcharge of 300% of the registration fee per year of late renewal (effectively HKD 6,000 per year late for a HKD 2,000 certificate), plus HKD 140/month late fee. Non-registration/non-renewal also exposes the business to HKD 5,000 fine.

Filing checklist

  • Note the expiry date on the current BR certificate (typically the anniversary of commencement)
  • Renew online via eTAX at least 1 month before expiry to ensure continuity
  • Pay HKD 2,150 (1-year) or HKD 6,750 (3-year)
  • Download and display the new certificate prominently at the place of business
  • If any business details have changed, file a change notification within 1 month

Documents you'll need

  • Current Business Registration Certificate (for reference)
  • Payment method (credit card, PPS, or bank transfer details)

Common mistakes to avoid

  • Assuming the Business Registration renews automatically alongside the Companies Registry Annual Return (it does not)
  • Not displaying the renewed certificate at the place of business
  • Missing the anniversary date because it is not tracked in the accounts calendar
  • Letting the certificate lapse and then paying the 300% surcharge on re-registration
Source: Inland Revenue Department (IRD)

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