How do I register an online business in Hong Kong and what does it cost?

Sole proprietorship or partnership: apply to the Business Registration Office of the IRD, which accepts applications online through the government's eTAX service. Apply within one month of the business starting. The certificate is issued for one year or three years.

Limited company: the Companies Registry's incorporation process includes the business registration application, so there is no separate step at the IRD for the main company registration.

Fees: the charge is a business registration fee plus a levy (the levy funds the Protection of Wages on Insolvency Fund and the Occupational Safety and Health Council). The amounts are set by the commencement date of the certificate and published in the IRD's fee and levy table. For certificates starting from 1 April 2026 to 31 March 2027:

• One-year certificate: fee HK$2,200 plus levy HK$150, total HK$2,350.
• Three-year certificate: fee HK$5,720 plus levy HK$450, total HK$6,170.

The amounts have changed between years (the levy was HK$0 on one-year certificates starting in 2024/25 and 2025/26), so check the current table before paying.

Failing to apply for business registration is an offence, with a fine of HK$5,000 and imprisonment for one year.

The certificate must be renewed before it expires, and the IRD should be told of changes such as a new business address or closure.