Insights

When starting a business in Hong Kong, in addition to establishing an office location, the primary compliance procedures involve legally incorporating a limited company and applying for a Business Registration Certificate.

於香港創辦企業，除確立辦公室地點外，依法成立有限公司並申請《商業登記證》乃首要之合規程序。

According to the Business Registration Ordinance (Chapter 310 of the Laws of Hong Kong), all entities conducting business in Hong Kong are required to register their business. The Business Registration Certificate is issued by the Business Registration Office under the Inland Revenue Department of Hong Kong. It contains basic information about the enterprise, serving not only as the Tax Identification Number (TIN) but also as proof that the enterprise complies with relevant statutory requirements under the Companies Ordinance (Chapter 622 of the Laws of Hong Kong) (the “Companies Ordinance”).

根據《商業登記條例》（香港法例第310章）規定，所有在香港經營業務之實體均須辦理商業登記。《商業登記證》是由香港稅務局轄下商業登記署簽發，載列企業基本資料，不僅作為稅務識別號碼 (TIN)，亦證明企業符合《公司條例》（香港法例第622章）等相關法定要求。

According to the Companies Ordinance, the enterprise must apply for a Business Registration Certificate within 30 days of commencing business operations. Applicants may complete the application procedures through the Government's online platform or in person at the Business Registration Office and must pay the prescribed fees. Enterprises must display a valid Business Registration Certificate in a conspicuous location at their place of business and renew the certificate on time to ensure continuous business compliance and avoid legal penalties.

根據《公司條例》，企業必須於業務開始營運後三十天內申請《商業登記證》，申請人可透過政府網上平台或親臨商業登記署辦理手續，並繳納訂明費用。企業必須將有效的《商業登記證》展示於營業地點之當眼處，並依時辦理續證，以確保業務持續合規經營並免受法律處罰。

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Business Registration Fees

商業登記證費用

Effective from 1 April 2026, the fee and levy schedule for business registration is as follows (specific amounts depend on the nature of the business and the validity period of the registration certificate):

由2026年4月1日起，商業登記費及徵費之收費標準如下（具體金額取決於業務性質和登記證有效期）：

1. One-Year Business Registration Certificate

• Total Fee: HK$2,350

• Fee Breakdown: Registration fee for HK$2,200, plus a levy of HK$150

• Applicability: General business operations (including sole proprietorships, partnerships or limited companies)

2. Three-Year Business Registration Certificate

• Total Fee: HK$6,170

• Fee Breakdown: Registration fee for HK$5,720, plus a levy of HK$450

• Applicability: Suitable for enterprises aiming to reduce administrative procedures for renewal by paying the three-year fee in a single lump sum

3. Exemption from Payment of Fees

• Exemption Conditions: If the principal nature of business of an enterprise falls under the exempted categories specified in the Business Registration Ordinance (e.g. recognized non-profit organization), it may apply for an exemption from the registration fee and levy; however, the submission of a business registration application is still mandatory

一、 一年期商業登記證

• 總費用：港幣 2,350 元

• 費用細明：登記費港幣 2,200 元，另加徵費港幣 150 元

• 適用範圍：一般業務（包括獨資、合夥或有限公司）

二、 三年期商業登記證

• 總費用：港幣 6,170 元

• 費用細明：登記費港幣 5,720 元，另加徵費港幣 450 元

• 適合範圍：適合擬減少續證行政手續之企業，一次過繳清三年費用

三、 豁免繳付費用

• 豁免條件：若企業主要業務性質符合《商業登記條例》訂明之豁免類別（如認可之非牟利機構），可申請豁免繳交登記費及徵費，惟仍必須提交商業登記申請。

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For newly incorporated limited companies in Hong Kong, the payable amount for the first Business Registration Certificate is determined based on the date of incorporation by the Companies Registry, which serves as the effective date of the certificate. For subsequent renewal certificates, the payable amount is calculated based on the applicable fee rates as of the effective date of the renewal.

對於在香港新成立有限公司，首張《商業登記證》的應繳金額以公司註冊處的成立法團日期釐定，該註冊日期即為登記證的生效日期。其後發出之續期登記證，應繳金額則按續證生效日期的適用收費率計算。

Business Registration Certificate Renewal Procedure

商業登記證續期程序

The Business Registration Office will generally issue a business registration payment notices to enterprises in the middle of the month preceding the month in which of the existing registration certificate takes effect. For example, if a renewal registration certificate takes effect in May, the Business Registration Office will issue the payment notice in mid of April. Upon payment of the amount stated in the notice, the payment notice becomes a valid Business Registration Certificate.

商業登記署一般會於現有登記證生效月份前一個月的月中，向企業發出商業登記繳款通知書。例如，若續期登記證於五月生效，商業登記署將於四月中旬發出通知書。企業一經繳付通知書上所列之款，該通知書即成為有效之《商業登記證》。

Payment Methods

繳款方式

When processing renewal procedures, enterprise can choose from the following payment methods:

企業於辧理續期手續時，可選擇以下途徑繳交款項：

1. Faster Payment System (FPS): Make instant electronic payments by scanning the QR code printed on the payment notice using a banking or e-wallet application on a smartphone. This is suitable for business owners seeking high efficiency.

2. Payment at Convenience Stores: Bring the payment notice to any designated convenience stores in Hong Kong (such as 7-Eleven or Circle K) to make the payment, providing a flexible offline payment option.

3. Payment at Post Offices: Visit any post offices in person to pay by cash, via EPS, or by crossed cheque (made payable to “The Government of the Hong Kong Special Administrative Region”).

4. In Person at the Business Registration Office: Go to the collection office of the Business Registration Office of the Inland Revenue Department to make an immediate payment. The advantage is this method that the enterprise can receive a valid Business Registration Certificate bearing a machine-printed receipt on the spot.

一、 轉數快 (FPS)：透過智能手機之銀行或儲值支付工具應用程式，掃描繳款通知書上列印之二維碼進行即時電子支付，適合追求高效率的企業主。

二、 便利店繳費：攜同繳款通知書至全港指定便利店（如7-Eleven或Circle K）繳費，提供靈活的線下支付選項。

三、 郵政局繳費：親臨各郵政局以現金、易辦事 (EPS) 或劃線支票（抬頭請註明「香港特別行政區政府」）繳交款項。

四、 親臨商業登記署：前往稅務局商業登記署收費處即時繳款，優勢在於可即時領取已加蓋機印收據之有效《商業登記證》。

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Late Penalties and Legal Liabilities

逾期罰則及法律責任

Enterprise that fails to renew their certificates on time will face the following penalties:

企業如未有按時辦理續證，將面臨以下處分：

1. Late Penalty: The Business Registration Office will issue a penalty notice to enterprise that have failed to pay their fees on time and will first impose a fixed penalty of HK$300. Upon receiving the notice, enterprise should settle the outstanding amount as soon as possible to avoid further penalties.

2. Prosecution and Court Summons: If an enterprise refuses to make the payment after receiving the penalty notice, or continues to operate without holding a valid business registration, the Inland Revenue Department may refer the case for prosecution. According to the Business Registration Ordinance, offenders are liable on conviction to a maximum fine of HK$5,000 and imprisonment for one year.

一、 逾期續期：商業登記署會向逾期未繳費之企業發出罰款通知，並率先徵收港幣 300 元之定額附加費。企業接獲通知後應盡快清繳欠款，以免衍生進一步懲處。

二、 檢控及法庭傳票：若企業在獲接附加費通知後仍拒絕繳款，或持續以未持有效商業登記的情況下經營業務，稅務局可將個案轉作檢控處理。根據《商業登記條例》，違例者一經定罪，最高可被判處罰款港幣 5,000 元及監禁一年。

Compliance is the cornerstone of a company’s steady growth. Having the correct legal information can effectively alleviate complex administrative burdens, allowing business owners to focus on developing their core business development.

合規經營為企業穩健發展之基石。掌握正確的法定資訊，能有效化解繁瑣的行政負擔，讓企業主專注於核心業務發展。

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專業企業服務支援

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