# Business Registration Certificate Renewal

Country: Hong Kong
When: 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.

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.

## What happens if you miss it

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.

## Submission 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 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: https://www.ird.gov.hk/eng/tax/bus_reg.htm