Business Registration Certificate Hong Kong | Renewal, Levy, And 2026-27 Budget Changes

Business registration certificate renewal in Hong Kong is one of those compliance tasks that feels too small to worry about until the renewal notice is missed or the wrong amount is paid. 

For SMEs, the Business Registration Certificate, or BRC, is not just another paper on the wall. It proves that the business is registered with the Inland Revenue Department. In 2026-27, companies should pay closer attention to the fee and levy line because the total payable is no longer the same as the last two waiver years.

Why The BRC Deserves A Proper Calendar Reminder?

A Business Registration Certificate is different to a Certificate of Incorporation. The Certificate of Incorporation confirms that the company exists under the Companies Registry. The BRC records the business with the Inland Revenue Department, or IRD, for business registration purposes.

For local companies, the first BRC is usually handled through the one-stop company and business registration process. IRD’s FAQ says the incorporation filing includes the company incorporation form, the company’s articles, the Notice to Business Registration Office, and the relevant business registration fee and levy.

After that first stage, renewal becomes the company’s responsibility. IRD normally sends the renewal demand note around the middle of the month before the renewed certificate period starts. Once the demand note is paid, the paid note becomes the valid Business Registration Certificate. 

So the real mistake is not only missing payment. It is treating the demand note like ordinary mail instead of a statutory renewal item.

BR Fee Hong Kong 2026

BR fee Hong Kong 2026 planning is important because the levy line changes the total amount payable. IRD’s current fee and levy table shows that for certificates commencing between 1 April 2026 and 31 March 2027, a one-year Business Registration Certificate costs HK$2,350 in total. This includes HK$2,200 as the registration fee and HK$150 as the levy.

For a three-year Business Registration Certificate in the same period, the total is HK$6,170. This includes a registration fee of HK$5,720 and a levy of HK$450. 

Why The Levy Feels Like A New Cost Again?

• The business registration levy for the Protection of Wages on Insolvency Fund can be easy to miss.
• It did not appear as a payable amount for one-year certificates during the two waiver years.
• In the 2024-25 Budget update the Government increased the annual business registration fee to HK$2200.
• This change took effect on 1 April 2024.
• The Government also waived the HK$150 levy for two years starting on 1 April 2024.
• This is why a business that paid HK$2200 during the waiver period may see HK$2350 for a one-year certificate commencing in 2026-27.
• The registration fee did not suddenly become HK$2350.
• The total changed because the HK$150 levy appears again in the 2026-27 fee table.
• For a small business with one main certificate and two branch certificates this can affect the renewal budget.
• The amount may not be very large but it can create confusion if the accountant expects last year’s total.

BR Renewal One-Year Three-Year Option

The BR renewal one-year three-year option is useful for businesses that want fewer annual renewal tasks. IRD allows business operators to choose a three-year certificate. Once selected, the choice stays valid until it is revoked in writing. For an existing business, the selection must be made at least one month before the current certificate expires. 

This can work well for a stable business that wants cleaner compliance planning. A trading firm with a long-term lease and steady operations may prefer one three-year payment instead of annual admin.

But it is not right for every business. IRD states that the business registration fee and levy will not be refunded even if the business or branch stops operating before the end of a three-year certificate.

That makes the decision practical rather than purely administrative. A newly formed startup still testing its business model may prefer annual renewal. A mature SME with steady operations may prefer a three-year certificate.

Branch Business Registration Hong Kong

Branch business registration Hong Kong rules matter for businesses with more than one location, more than one trade name, or a separate branch operation.

IRD guidance says that if the same business registers more than one business name, each additional registered business name is treated as a branch of the business. It also states that if a person carries on more than one business, each business should be registered separately. 

This can affect retail shops, clinics, service offices, online brands, and companies using different trade names. The main BRC may be valid, but the branch side can still be incomplete.

Branch fees are lower than the main BRC fee, but the levy can still apply. For certificates commencing between 1 April 2026 and 31 March 2027, IRD’s table shows HK$230 as the total for a one-year Branch Registration Certificate and HK$658 for a three-year Branch Registration Certificate.

What Directors Should Check Before Renewal

Before paying the demand note, directors should check the business name, business address, branch details, expiry date, fee period, and amount payable. If the business address has changed and IRD has not been notified, the business may need to update the address while handling renewal. IRD mentions Form IRC 3111A for address change notification in renewal cases.

The company should also keep proof of payment and a copy of the renewed certificate. If payment is made electronically, IRD says the certificate can generally be viewed, downloaded, and printed after 10:00 a.m. on the next calendar day after payment and within two months after settlement.

Conclusion

Business Registration Certificate renewal looks simple, but small mistakes can create avoidable compliance trouble. The 2026-27 fee table brings the levy back into the one-year BRC total, so companies should not rely on last year’s amount. 

BRC renewal becomes easier when expiry dates, branch certificates, address updates, levy changes, and company records are reviewed together. Our professional team at Arnifi helps Hong Kong businesses keep these routine compliance items organised so directors are not forced into last-minute fixes during renewal time.

FAQs

1. How Much Is The Business Registration Certificate Fee In Hong Kong For 2026-27?

For a one-year Business Registration Certificate commencing between 1 April 2026 and 31 March 2027, the total is HK$2,350. 

2. What Is The Business Registration Levy For?

The levy is collected for the Protection of Wages on Insolvency Fund. IRD lists the levy as part of business registration payment. 

3. Can A Business Choose A Three-Year BRC?

Yes. An existing business must make the written selection at least one month before the current certificate expires. 

4. Does A Branch Need Its Own Registration Certificate?

Yes, a branch or additional registered business name may need branch registration, and the branch certificate fee and levy should be tracked separately.