Application for Exemption from Payment of Business Registration Fee and Levy

This service is available to:

• the sole proprietor of a sole proprietorship business;
• any partner of a partnership business;
• any principal officer of a business carried on by an unincorporated body of persons; and
• the secretary, manager or any director of a limited company NOT incorporated or required to be registered under the Companies Ordinance.

According to the type of the relevant business and the applicant’s capacity, the applicant may submit the application via the following dedicated portal account:

• Individual Tax Portal (ITP);
• Business Tax Portal (BTP);
• Tax Representative Portal (TRP).

Eligibility

• A business carried on by an individual, a partnership, an unincorporated body of persons or a limited company which is NOT incorporated or required to be registered under the Companies Ordinance; and
• The average monthly turnover does not exceed:

(a) $10,000 for a business mainly deriving profits from the sale of service;

(b) $30,000 for other businesses; and

• For the business mentioned in the declaration, a sole proprietor must not carry on another sole proprietorship business at the same time.  In the case of a partnership business, all its partners must not carry on another partnership business together at the same time.  For details, please refer to the Important Notes of the electronic service.

Apply now

View and download result of application