Business Registration Renewal: The 2026-27 Fee Explained

At a glance

Fees are as published in the IRD’s business registration fee and levy table.

The business registration certificate is not the certificate of incorporation

These two get mixed up constantly.

The certificate of incorporation is issued by the Companies Registry, proves the company exists as a legal entity, and is issued once — it never expires. The business registration certificate is issued by the IRD, confirms the business is registered for tax purposes, and has an expiry date that requires renewal. Different numbers, different departments, different jobs — the full comparison is in business registration number vs company number.

By the same token, business registration renewal and the annual return NAR1 are two timelines at two departments: the NAR1 goes to the Companies Registry within 42 days of the incorporation anniversary, while business registration renews with the IRD on the certificate’s expiry cycle. For the whole year’s deadlines in one place, see the compliance calendar.

The 2026-27 fee: what makes up the HK$2,350

From 1 April 2026, a 1-year certificate costs:

The moving part is the levy. The government waived the HK$150 levy from 1 April 2024 to 31 March 2026; that waiver has ended, so the total steps back up from HK$2,200 to HK$2,350 in 2026-27.

The amount payable is determined by the commencement date of the renewal certificate — any certificate starting on or after 1 April 2026 is charged at the new rate.

How the fee has moved (2023-2026)

Two changes in recent years: the registration fee rose from HK$2,000 to HK$2,200 in April 2024, and the levy resumed in April 2026.

One year or three? Run the numbers

At 2026-27 rates, a 3-year certificate costs HK$6,170 (HK$5,720 fee + HK$450 levy). Three consecutive 1-year certificates would cost 3 × HK$2,350 = HK$7,050 — so the 3-year certificate saves HK$880, provided rates stay where they are.

The flip side: rates move. Lock in a 3-year certificate and you will not benefit if the government introduces another waiver mid-term; equally, you are protected if fees rise. The past three years produced an increase, a waiver and a resumption — precedent in both directions. If the business’s future is uncertain (a possible closure or restructuring), the 1-year certificate keeps your options open.

How renewal works: expect the demand note, but do not rely on it

The IRD posts a renewal demand note to the registered business address around the middle of the month before the new certificate commences — if the new certificate starts on 1 November, the note goes out around mid-October. Once paid, the receipted demand note itself becomes the valid certificate; there is nothing further to collect.

If the note does not arrive, this is the point that catches people: you must notify the IRD in writing within 1 month of your current certificate expiring. That is a positive legal duty — “the letter never came” is not a defence, even if the cause was an outdated address or lost mail.

Payment can be made in person at the Business Registration Office, by post with a crossed cheque, or electronically through an eTAX account.

What happens if you renew late?

In practice the IRD adds a HK$300 penalty to the demand note for late renewal. Ignore it further and, under the Business Registration Ordinance, non-compliance carries a maximum fine of HK$5,000 and 1 year’s imprisonment. A valid certificate must also be displayed at the place of business, where tax inspectors may ask to see it.

The penalty itself is small, but an expired certificate ripples outwards — banks, licence renewals and counterparties running company searches will all see it. Renewing on time is the cheapest version of this obligation.

Branches are registered separately

Each branch or additional outlet beyond the main business address needs its own branch registration certificate: for 2026-27, HK$230 for one year (HK$80 fee + HK$150 levy) or HK$658 for three years.

The small-business exemption does not apply to limited companies

Small businesses with average monthly sales of no more than HK$30,000 (HK$10,000 for businesses mainly providing services) can apply to the IRD for exemption from the fee and levy. But note: companies incorporated under the Companies Ordinance cannot apply, and if one proprietor runs more than one business, none of them qualifies. A limited company pays this fee every year, however small it is and whether or not it trades.

One line in a bigger annual budget

Business registration is the most fixed and predictable of a company’s annual costs — but not the only one. The company secretary, annual return, bookkeeping and audit are what the year actually adds up to. The full cost structure, from incorporation onwards, is in what a Hong Kong company really costs.

Our year-round compliance service tracks the business registration renewal, the annual return and every other deadline — we remind you before the demand note lands and handle the filing end to end. Get started, or talk to us first.

This article is general information and does not constitute legal advice. Business registration fees, the levy, waiver arrangements and penalties are as published by the Inland Revenue Department (ird.gov.hk) and under the Business Registration Ordinance.