BRN vs CRN in Hong Kong: What They Are and When You Need Them

When you complete company registration in Hong Kong, the government assigns your company two identification numbers. The Company Registration Number (CRN) is issued by the Companies Registry, while the Business Registration Number (BRN) is issued by the Inland Revenue Department (IRD).

Both numbers appear on your incorporation documents and are tied to your company's legal standing in Hong Kong. However, since December 2023, the BRN has taken over as the single working identifier across all government filings, tax matters, and banking. Knowing which number to use will save you delayed applications and avoidable correspondence with the authorities.

What is a Company Registration Number (CRN)?

The CRN is a seven-digit number issued by the Companies Registry that serves as proof your company was legally incorporated under the Companies Ordinance (Cap. 622). Non-Hong Kong companies also receive one when they register a branch or place of business under Part 16 of the same ordinance. You will find it on your Certificate of Incorporation, where it stays permanently with no expiry and annual fee.

Until December 2023, the CRN was the primary reference number on all statutory forms filed with the Companies Registry, from your Annual Return (Form NAR1) to director and shareholder changes. But starting 27 December 2023, the Companies Registry launched the Unique Business Identifier (UBI) system and transferred that role to the BRN.

The CRN still appears on incorporation certificates issued before that date and remains a valid reference for your company's incorporation history. However, it is no longer accepted on statutory forms or used as a search key in the Companies Registry's database.

What is a Business Registration Number (BRN)?

The BRN is an eight-digit identifier issued by the Inland Revenue Department through the Business Registration Office. You will find it on your Business Registration Certificate (BRC), and it is the same number that serves as your company's Tax Identification Number (TIN) in Hong Kong.

The BRN is your company's official identity number in Hong Kong. Since the Companies Registry adopted it as the UBI in December 2023, the BRN is used across all government filings, tax matters, company searches, and banking for your company.

Under the Business Registration Ordinance (Cap. 310), you must register your business to obtain the BRN within one month of commencing operations. Missing that window is a criminal offence and punishable by a fine of up to HK$5,000 (~USD 637) and up to one year's imprisonment.

Who needs a BRN in Hong Kong?

If you are carrying on any form of business in Hong Kong for profit, you need a valid BRN. The requirement applies broadly and covers:

• Private and public limited companies
• Sole proprietorships and partnerships
• Non-Hong Kong companies with
• Open-ended fund companies (OFCs) incorporated or
• Limited partnership funds (LPFs) registered under the Limited Partnership Fund Ordinance
• Foreign companies that lease property in Hong Kong, even without a full business presence

The exemptions are narrow and cover: 

• Approved charitable institutions
• Licensed hawkers operating outdoors under the Hawker Regulation (Cap. 132AI)
• Qualifying businesses under the Feed-in Tariff (FiT) scheme, which are small-scale renewable energy installations that sell surplus electricity back to the grid
• Certain agricultural or fishing activities carried on by individuals (not companies)

Key Differences Between BRN and CRN

Below is an overview of where the business registration and company registration numbers differ in practice:

In day-to-day operations, the BRN is the number you work with. All statutory forms filed with the Companies Registry, from your Annual Return (Form NAR1) to director and shareholder changes, require the eight-digit BRN. Entering your seven-digit CRN instead will get the form rejected. The same applies when you open a corporate account, where the bank's compliance team verifies your BRN against the IRD's records before proceeding.

The CRN, by contrast, plays a secondary role under the current system. It appears on your original Certificate of Incorporation if your company was formed before 27 December 2023. It may also come up during due diligence or cross-border legal reviews, where a counterparty needs to verify your incorporation history. 

Some statutory provisions under the Companies Ordinance continue to reference it as well. For companies formed after that date, the CRN does not exist as a separate number. Instead, the BRN appears on the Certificate of Incorporation from the outset.

Proving the Change From Your CRN to Your BRN

If your company was incorporated before December 2023, a bank, investor, or counterparty may ask you to demonstrate that your old CRN and your current BRN belong to the same entity. The Companies Registry provides two documents for this purpose:

• The Information Sheet records the transition from the former CR number to the BRN, and it is publicly available as an image record through the Registry's e-Services Portal.
• The Letter of Confirmation serves the same evidentiary purpose and can be requested from the Registry directly.

The Registry also publishes mapping lists of former company numbers against current BRNs, which is often enough to satisfy a routine query.

There is one further scenario worth knowing about. Some entities registered before 27 December 2023 had no BRN at all, typically because they were exempt from registration under the Business Registration Ordinance. These entities were assigned a converted number derived from their old company number, with a "C" prefix and zeros inserted to reach eight digits. A local company with the CR number 12345 and no business registration record therefore received the dummy BRN C0012345.

Summary of BRN and CRN Across Business Structures

Whether you receive a BRN, CRN, or both depends on how your business is structured: 

Note: The registration numbers in the CRN column were previously issued by the Companies Registry to identify each entity type. Under the current UBI system, the BRN has replaced all of them for filings, searches, and government correspondence.

If you are setting up a private limited company, the most common structure for foreign founders, you receive only the BRN through the One-Stop Service upon incorporation. From that point, your BRN is the identifier that goes on your client invoices, employment filings with the IRD, vendor onboarding forms, and licensing applications. 

On the other hand, if you are acquiring or taking over a company that was incorporated before December 2023, that entity will still carry a legacy CRN on its original certificate. The verification steps outlined above cover how to verify that both numbers belong to the same entity.

Business Registration Certificate: Fees and Renewal for 2026

Your BRN stays valid for as long as your Business Registration Certificate is current. The certificate must be renewed either annually or every three years

The fees above include the HK$150 Protection of Wages on Insolvency Fund levy, which was reintroduced from 1 April 2026 after a temporary waiver ended. The base registration fee of HK$2,200 per year has not changed.

Additionally, if you have branch locations, each requires a separate certificate on top of the main business registration.

For reference, the total government fee for electronic incorporation is HK$3,895 (~USD 496). This covers the Companies Registry incorporation fee (HK$1,545) and the one-year Business Registration Certificate fee (HK$2,350). Paper applications cost an additional HK$175.

BRN Renewal Process

The IRD sends a renewal notice to your company's registered address roughly one month before your certificate expires. Payment is due within one month of the notice date. Once paid, the receipt itself becomes your new valid certificate. No separate document is issued.

You can pay through GovHK, eTAX, at any post office, or by cheque. If you miss the deadline, the IRD applies a HK$300 (~USD 38) late penalty per certificate. Beyond that, operating with an expired certificate is a separate offence under the Business Registration Ordinance. On conviction, you risk a statutory maximum of a fine of up to HK$5,000 (~USD 635) and up to one year's imprisonment. 

If your business has been operating unregistered for more than 12 months, all outstanding years of registration fees and levies become payable in full, backdated to your actual commencement date.

Fee Exemption for Small Businesses

Under Section 9 of the Business Registration Ordinance, certain small businesses can apply for an exemption from the registration fee and levy. The thresholds depend on the type of business:

• Service businesses must have an average monthly turnover below HK$10,000 (~USD 1,280)
• Other businesses must fall below HK$30,000 (~USD 3,845) per month

This exemption is only available to sole proprietorships and unlimited partnerships. Limited companies are not eligible, regardless of turnover. Meanwhile, a dormant limited company still owes the full fee each year until it is formally deregistered.

The application window opens three months before renewal and closes one month before the certificate expires.

Set Up and Stay Compliant in Hong Kong with Emerhub

The BRN goes on every filing, tax return, and bank submission your company makes in Hong Kong. Each of these carries a hard deadline, and late or incorrect submissions come with penalties that add up quickly.

Emerhub’s local team handles corporate administration for foreign companies from incorporation onwards. Our consultants can manage your Hong Kong company registration and offer corporate secretarial and registered office services. If you are already incorporated and need help keeping up with ongoing compliance, we also offer outsourced accounting, tax, and payroll services to keep your business compliant throughout your operations.

Talk to our local team about your setup in Hong Kong, and we will map out what you need. Book a free consultation via the form below.