Filing Form IRBR1 Business Registration Notice with Your Hong Kong Company Incorporation
Understand how Form IRBR1 works as part of Hong Kong company incorporation, including filing with NNC1, fees, and the business registration certificate.
IRBR1 at a glance
- Official title
- Notice to Business Registration Office
- Issued by
- Inland Revenue Department
- Deadline
- With the incorporation form
We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.
Understanding the Form IRBR1 Hong Kong Business Registration Notice
Form IRBR1 Hong Kong Business Registration Notice is filed simultaneously with the incorporation application. It is not a standalone form that can be submitted separately after incorporation. The Companies Registry forwards the IRBR1 to the Business Registration Office of the Inland Revenue Department, which then issues the Business Registration Certificate (BRC).
How the IRBR1 Filing with Incorporation Works
The IRBR1 is attached to the incorporation form NNC1 (for companies limited by shares) or NNC1G (for companies not limited by shares). Both forms are filed at the Companies Registry. The Registry sends the business registration part to the Business Registration Office. The company receives two documents: the Certificate of Incorporation from the Companies Registry and the Business Registration Certificate from the Business Registration Office. The IRBR1 itself is not returned to the applicant. It exists only as the notice that triggers the BRC.
IRBR1 Business Registration Notice Hong Kong Purpose
The IRBR1 registers the company for business registration under the Business Registration Ordinance (Cap. 310). Every company incorporated in Hong Kong is automatically deemed to carry on business for the purposes of business registration. The IRBR1 collects the company name, principal business activity, and date of commencement of business. The Business Registration Office uses this information to open the company’s business registration account and issue the BRC, which is valid for one year or three years depending on the fee option selected.
Hong Kong Company Incorporation IRBR1 Requirements
The IRBR1 must be signed by an authorised person, normally one of the first directors named in the incorporation application. The form includes a declaration that the particulars are correct. The Business Registration Office requires the company to state its intended business nature using the Hong Kong Standard Industrial Classification (HSIC) code. If the company declares no business activity yet, it must state “not yet commenced business.” The IRBR1 also asks whether the company will apply for a business registration fee waiver, which is available to companies that will not charge for their services.
Fee Structure and Business Registration Levy
The business registration fee and levy are paid together with the incorporation filing fee at the time of submission. The standard business registration fee is HK$2,000 per year for one-year certificates, or HK$5,200 for three-year certificates. A levy of HK$250 per year is charged for the Protection of Wages on Insolvency Fund. If a fee waiver is granted, only the levy is payable. The fee is paid to the Companies Registry, which remits the appropriate portion to the Business Registration Office. The IRBR1 itself carries no separate fee; the cost is the business registration charge.
Validity Period and Renewal
The Business Registration Certificate issued after the IRBR1 filing is valid for one or three years from the date of incorporation. The Business Registration Office mails a renewal notice to the registered office address before expiry. Pay the renewal fee and levy each year or opt for the three-year renewal. If the company fails to renew, it commits an offence under Cap. 310 and may incur a penalty of up to HK$5,000 and six months’ imprisonment. The IRBR1 does not cover renewal; it applies only at initial incorporation.
Electronic Filing via E-Services Portal
The Companies Registry accepts electronic filing of the NNC1 or NNC1G together with IRBR1 through its e-Services portal. The portal guides the applicant through the combined submission. The Business Registration Office receives the IRBR1 data electronically, and the BRC is issued faster than paper filing. For paper filing, the IRBR1 is included as part of the incorporation form set, which can be downloaded from the Companies Registry specified forms index.
Link to Cap. 310
The Business Registration Ordinance (Cap. 310) governs the IRBR1 and business registration generally. Section 5 of Cap. 310 requires every person carrying on business in Hong Kong to apply for registration within one month of commencement. For a newly incorporated company, the IRBR1 satisfies this requirement simultaneously with incorporation. The Business Registration Office maintains the register of business registrations, which is separate from the Companies Register under Cap. 622.
Common Filing Errors
Errors on the IRBR1 delay the issuance of the BRC. Common mistakes include incorrect HSIC codes, failure to declare the principal business activity, and missing signatures. If the IRBR1 is rejected, the Companies Registry will notify the applicant and request correction. The company cannot hold itself out as carrying on business until the BRC is issued. Verify the IRBR1 particulars before submission.
Summary of Documents Received
After filing the NNC1 or NNC1G with IRBR1, the company receives:
- Certificate of Incorporation (from Companies Registry)
- Business Registration Certificate (from Business Registration Office)
- One copy of the Business Registration Certificate for display at the registered office
The IRBR1 itself is not returned to the company. Keep a copy of the completed form for your records. The Business Registration Office may request it during a compliance inspection.
How to fill out Form IRBR1
(1) Election for 3-year Business Registration Certificate
This box is an election about the expiry date of future business registration certificates issued for the company. Tick Yes if you want each certificate to show an expiry date that is 3 years from its commencement date (the date the certificate takes effect). Tick No if you do not want the 3-year period.
What filers get wrong: This election is optional. If you tick No, or leave the box blank, certificates will be issued for the standard 1-year period. The election applies to all future certificates for this company, not just the first one. Once made, it cannot be changed for that certificate. The 3-year period runs from the commencement date endorsed on each certificate, not from the date of incorporation.
(2) Tick the relevant box
Place a tick (✓) in the box next to your choice: Yes or No. Only one box should be ticked. If you tick Yes, the expiry date on all future business registration certificates for this company will be 3 years from the commencement date. If you tick No, the standard 1-year expiry will apply.
What filers get wrong: Do not tick both boxes. The form is submitted with the incorporation application (Form NNC1 or NNC1G) to the Companies Registry. The election is made at the time of incorporation and cannot be added later.
Who must sign and where to file
The form is submitted by the applicant for company incorporation. It must be filed together with the incorporation application form (NNC1 or NNC1G) and the prescribed business registration fee and levy to the Companies Registry. The form does not require a separate signature; the signature on the incorporation application covers this notice.
What filers get wrong: Do not send this form separately to the Business Registration Office. It must accompany the incorporation application. The company number is obtained from the Certificate of Incorporation after the application is approved. The business registration number will be issued after the application is processed.
Download the current form — always file the version on the issuing authority's site, not a copy.
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