How renewal works
The Business Registration Office sends a renewal demand note approximately in the middle of the month before the renewal certificate begins: for a certificate starting in May, the demand note is issued in mid April[1]. Paying it turns the receipted demand note into the Business Registration Certificate[1], valid until the Date of Expiry printed on it[2]. If no demand note arrives, you should tell the Commissioner in writing within 1 month of the expiry of your current certificate[1].
Three ways to renew
- Online: log in to eTAX and use View/Download Business Registration Demand Note, then pay electronically or by other means[1]. The certificate can generally be downloaded as a PDF after 10:00 a.m. on the next calendar day after payment, and within 2 months from settlement[1].
- In person: take the old certificate to the Business Registration Office and ask for a fresh demand note[1].
- By post: send a photocopy of the old certificate with a crossed cheque payable to "The Government of the Hong Kong Special Administrative Region"[1].
If the business address has changed and the office was not told, file form IRC 3111A when renewing in person, or attach an advice of the new address when renewing by post[1].
The fee and levy
The amount depends on the date the certificate starts, not the date you pay[3].
| Certificate starts | Certificate | Fee | Levy | Total |
|---|---|---|---|---|
| 1 April 2026 to 31 March 2027 | 1 year | 2,200 | 150 | 2,350 |
| 1 April 2026 to 31 March 2027 | 3 year | 5,720 | 450 | 6,170 |
| 1 April 2025 to 31 March 2026 | 1 year | 2,200 | 0 | 2,200 |
| 1 April 2025 to 31 March 2026 | 3 year | 5,720 | 300 | 6,020 |
Branch registration certificates are charged separately on the same table[3].
Choosing a 3 year certificate
An existing business can choose 3 year certificates by written notice, for example on form IRBR 184, at least one month before the current certificate expires[4]. The choice stays in force until revoked in writing, on form IRBR 199, no later than 1 month before a 3 year certificate expires[4]. The fee and levy are not refunded if the business stops before the certificate runs out[4].
Exemption for very small businesses
A business can apply on Form 3 for exemption from the fee and levy if its average monthly sales or receipts do not exceed HK$10,000 for a business mainly selling services, or HK$30,000 for other businesses[5]. Companies incorporated under the Companies Ordinance cannot be exempted[5]. An existing business applies at least 1 month before expiry on paper, or 1 week before through GovHK, and must apply again each year[5].
Companies, closures and display
A Hong Kong company, whether or not it is operating, is treated as carrying on business and takes out a certificate every year until it is dissolved or deregistered[6]. A business that stops trading notifies the Business Registration Office in writing within 1 month of ceasing, and pays the fee and levy up to and including the year of cessation[6]; failing to notify can bring a fine of HK$5,000 and imprisonment for 1 year[6]. A valid certificate must be displayed at the place of business, and changes to registered particulars are notified within 1 month[7].
Rules, forms and figures can change, and the official pages listed below are the authority wherever this summary differs from them.