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Hong Kong TIN number guide

Hong Kong Identity Card (HKID) number​

The Hong Kong Identity Card (HKID) serves as the official identification document issued by the Immigration Department of Hong Kong, China. It is mandatory for all residents aged 11 and above, with certain exemptions.

Format

The HKID number follows a standard format like @123456(#).

(a) @ can be any one or two capital letters of the alphabet.

(b) # is the check digit, taking values from 0 to 9 and A.

Every letter and numeral in the HKID number, including the check digit (excluding the bracket), serves as the identifier equivalent to TIN (Tax Identification Number) for individuals.

HKID
HKID

Business Registration (BR) number​

The Business Registration Office in Hong Kong, China, plays a pivotal role in registering businesses conducted by various entities. Each business is assigned a distinctive BR number, serving as a unique identifier.

Format

The BR number is composed of 8 numerals positioned at the forefront of the business registration certificate number (e.g., 99999999-&&&-&&-&&-&).

Every numeral within the BR number serves as the identifier equivalent to TIN (Tax Identification Number) for entities.

Official database - BR enquiry

BR number on business registration certificate
BR number on business registration certificate

Frequently Asked Questions​

What is the penalty for missing the Business Registration renewal deadline in Hong Kong?​

Failing to apply for business registration within one month of commencing operations, or failing to renew on time, is a criminal offence under the Business Registration Ordinance (Cap. 310). The maximum penalty is a fine of HKD 5,000 and up to one year's imprisonment. The IRD first adds a HKD 300 surcharge to an overdue demand note; persistent non-payment escalates to prosecution. Renewal notices are sent by post roughly one month before expiry, but the obligation to renew on time rests with the business owner regardless of whether the notice is received. [1]

Why does my Hong Kong company receive two large tax demands at the same time?​

Hong Kong levies provisional profits tax — an advance payment based on the prior year's assessable profits — in addition to the final assessment for the preceding year. The provisional tax is split into two instalments: 75% is typically due in the final quarter of the tax year, and the remaining 25% is due three months later. This means a company can be required to pay the prior year's final tax and the current year's first provisional instalment (75%) simultaneously — a significant cash-flow burden. If current-year profits are expected to fall by more than 10%, a holdover application (Form IR1121) must be submitted at least 28 days before the payment due date to defer the provisional charge. [2]

Can a Hong Kong MNE entity still claim offshore income exemption after the 2023 FSIE reforms?​

Yes, but only if the entity satisfies additional substance tests introduced by Hong Kong's Foreign-sourced Income Exemption (FSIE) regime. From 1 January 2023, foreign-sourced interest, dividends, and IP income received in Hong Kong by a member of a multinational enterprise (MNE) group are chargeable to profits tax unless the entity meets the economic substance requirement (adequate staff, premises, and operating expenditure in Hong Kong), the participation requirement, or the nexus requirement for IP income. From 1 January 2024, the regime expanded to cover gains from disposal of all asset types. Entities that fail all three tests are taxed on the full amount of the in-scope income. The IRD offers advance rulings on whether substance requirements are met. [3]

The rate depends on whether the Hong Kong payer has ever owned the intellectual property and whether the recipient is an associate. For an unrelated non-resident corporation, only 30% of the gross royalty is treated as assessable profit, resulting in an effective withholding rate of 4.95% (30% x 16.5%). However, if the Hong Kong payer has at any time wholly or partly owned the IP and the non-resident recipient is an associate, 100% of the royalty is deemed assessable profit — raising the effective rate to 16.5% on the full gross amount. The payer must remit the withheld tax to the IRD within one month using Form BIR54; missing this deadline triggers an automatic 5% surcharge. [4]

When must an employer enroll a foreign employee in Hong Kong's MPF scheme if their visa is extended beyond 13 months?​

Foreign employees who enter Hong Kong under Section 11 of the Immigration Ordinance for employment are exempt from MPF enrollment for up to 13 months, provided they are not already members of an overseas retirement scheme. The exemption is calculated cumulatively: if an employee's initial 9-month visa is extended by 6 months, the combined stay exceeds 13 months and the exemption ends on the first day after the 13th month. The employer must then enroll the employee in an MPF scheme within 60 days of that date. Failure to enroll on time carries a maximum penalty of HKD 350,000 and three years' imprisonment. Employees already covered by a qualifying overseas retirement scheme remain exempt regardless of how long they stay. [5]

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