Tax Registration in Hong Kong
Business Registration with the IRD — the single registration every Hong Kong business needs. Hong Kong levies no VAT or GST, so there is no turnover-tax registration to make: Business Registration is the tax registration. A company's first certificate is issued with the Certificate of Incorporation under the one-stop service; a sole proprietorship or partnership is registered only here, with no Companies Registry filing at all. The client chooses a one-year certificate (HK$2,350 from 01.04.2026) or a three-year certificate (HK$6,170), and a branch of a foreign company takes the lower Branch Registration Certificate at HK$230 for one year.
1–5 business days
HKD
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| Sole ProprietorshipA freelancer, consultant or micro-trader who only needs a Business Registration Certificate — no incorporation, no statutory audit. Profits tax as an unincorporated business: 7.5% on the first HK$2m of assessable profits, 15% above. The owner is personally liable. | PartnershipTwo or more people trading together without incorporating — professional practices and family trades, registered via Business Registration under the Partnership Ordinance (Cap. 38) rather than at the Companies Registry. Unincorporated two-tiered profits tax of 7.5% / 15%; liability is unlimited and joint. | |
|---|---|---|
| Minimum owners | 1 | 2 |
| Maximum owners | Pending verification | Pending verification |
| Minimum directors | Pending verification | Pending verification |
| Liability | unlimited | unlimited |
| Foreign ownership | Pending verification | Pending verification |
| Tax treatment | Pending verification | Pending verification |
| Audit required | Pending verification | Pending verification |
| Audit threshold | Pending verification | Pending verification |
| Annual compliance | Pending verification | Pending verification |
| Typical use | Pending verification | Pending verification |
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Identity documents of the proprietor, partners or company officers
Business activity, trading name and Hong Kong business address
Choice of a 1-year or 3-year certificate
The fee applicable is the one in force on the certificate's commencement date.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Business Registration Certificate — 1-year commencing on or after 01.04.2026 (fee HK$2,200 + levy HK$150)one line of this schedule appliesVERIFIED from the IRD Business Registration Fee and Levy Table. The HK$150 Protection of Wages on Insolvency Fund levy was waived from 01.04.2024 to 31.03.2026 (one-year total HK$2,200); the waiver has ended and the levy is reinstated from 01.04.2026. Do not present the waiver as current. | HK$2,350Read at source on 2026-09-10 |
| Business Registration Certificate — 3-year commencing on or after 01.04.2026 (fee HK$5,720 + levy HK$450)one line of this schedule appliesVERIFIED from the IRD Business Registration Fee and Levy Table. HK$6,020 in 2025/26 during the partial waiver. | HK$6,170Read at source on 2026-09-10 |
| Branch Registration Certificate — 1-year (fee HK$80 + levy HK$150)only if it appliesVERIFIED from the IRD Business Registration Fee and Levy Table branch columns; the 3-year branch certificate is HK$658 (fee HK$208 + levy HK$450). | HK$230Read at source on 2026-09-10 |
| Comriq professional fee | Fixed fee within 1 business day |
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Application Filed
The business registration application is filed with the IRD — or, for a new company, the IRBR1 is filed with the NNC1 under the one-stop service.
Business Registration Certificate Issued
The Business Registration Certificate is issued for the chosen one-year or three-year term and delivered to you for display at the place of business.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
Not sure this is the right service? A paid expert call is credited against your order.
Verified September 2026
Requirements and statutory fees are set by Inland Revenue Department — Business Registration Office and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.