Application for Exemption from Payment of Business Registration Fee and Levy
Online application 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.
Authentication is required by means of –
- a personal / organizational digital certificate (except a digital certificate for a minor) issued by a recognized certification authority, eTAX Account or MyGovHK Account (already linked up with eTAX Account) for a sole proprietor or any partner of a partnership; or
- an organizational digital certificate issued by a recognized certification authority for a director / secretary / manager / principal officer of a company or body of persons.
- 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 exemption for sole proprietorship business, its 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.