Hong Kong Business Registration Fees Wavier and fee for 2025/26

The Financial Secretary of the Hong Kong Special Administrative Region, Mr. Paul Chan Mo-po, delivered the 2025/26 budget speech on 26 February 2025. It was confirmed that there would be no additional waiver of business registration fee for the year. Since the existing waiver of HKD150 registration levy was implemented for a 2 years period from 1 April 2024 to 31 March 2026, the total fee for application or renewal of one-year business registration certificate will remain at HKD2,200 during the period.

There are two types of business registration certificate, namely 1-year certificate and 3-year certificate. The amount payable under a certificate depends on the commencement date of the registration certificate. For local companies falling within the one-stop company incorporation service, the amount payable for the first registration certificate depends on the date of making the related incorporation submission to the Companies Registry and the commencement date of the registration certificate is the date of incorporation. For renewal of certificates, the amount payable is determined by reference to the commencement date of the relevant renewal certificate. For a new business other than a local company, the commencement date of its first registration certificate is its date of commencement of business, not the date of application for business or branch registration.

The fee for the business registration certificate of a Hong Kong company is divided into two parts: the business registration fee and the levy. As the business registration fee does not have any waive in the budget, the fee for the business registration certificate for companies and branches from 1 April 2025 shall be：

Business Registration Certificate（1 April 2025 to 31 March 2026）
1-year certificate			3-year certificate
Fee	Levy	Total	Fee	Levy	Total
2,200	0	2,200	5,720	150	5,870

Business Registration Certificate for each Branch（1 April 2025 to 31 March 2026）
1-year certificate			3-year certificate
Fee	Levy	Total	Fee	Levy	Total
80	0	80	208	150	358

Kaizen suggests you consult the professional advice of tax advisors before taking actions. Should you have any questions in relation to the proposals, please feel free to contact our CTAs in Hong Kong.