The short answer is: for the 2022/23 COVID-era Business Registration fee waiver, use 1 April 2023 as the date when new certificates were no longer covered by that waiver. The official 2022/23 Budget material says the waiver applied to business registration certificates and branch registration certificates with a commencement date from 1 April 2022 to 31 March 2023, inclusive [6].
The key date: 1 April 2023
The clearest official source in the materials does not use the phrase “restored the full fee.” Instead, it defines the waiver period: Business Registration fees were waived for certificates and branch certificates whose commencement date fell between 1 April 2022 and 31 March 2023 [6].
That means a certificate commencing on 1 April 2023 or later was outside that 2022/23 waiver period [6]. For most practical questions about when the COVID-era Business Registration fee relief ended, 1 April 2023 is the date to use.
Why “company registration fee” can be confusing in Hong Kong
In Hong Kong, “company registration fee” is often used loosely, but there are at least two different government charges involved:
| Charge | What it refers to | Why it matters |
|---|---|---|
| Companies Registry incorporation fee | The fee for incorporating a company with the Companies Registry; the current schedule lists HK$1,545 for electronic delivery and HK$1,720 for hard-copy delivery [ | This is separate from the Business Registration fee and levy [ |
| Business Registration fee and levy | The fee for a Business Registration Certificate, handled through the Inland Revenue Department process [ | This was the fee covered by the 2022/23 waiver described in the Budget material [ |
So, if you are asking about the COVID-era waiver, the relevant charge is the Business Registration fee, not the Companies Registry incorporation filing fee [5][
6].
How the certificate date affects the amount payable
The Inland Revenue Department’s Business Registration Fee and Levy Table explains that the amount payable is generally determined by the commencement date of the registration certificate [4]. That is why the 2022/23 waiver period is framed around certificate commencement dates rather than the date someone happens to ask the question or submit a payment [
4][
6].
In practical terms:
- Certificate commencement date from 1 April 2022 to 31 March 2023: covered by the 2022/23 Business Registration fee waiver described in the Budget material [
6].
- Certificate commencement date on or after 1 April 2023: not covered by that specific 2022/23 waiver [
6].
- Checking the exact current fee: use the official Business Registration Fee and Levy Table and the Companies Registry fee schedule, because the incorporation fee and the Business Registration fee are separate items [
4][
5].
Why 2026 fee summaries may look like a second “restoration”
Some current 2026 materials discuss the full Business Registration fee and levy structure being in effect again. One 2026 summary lists the total annual Business Registration amount from 1 April 2026 as HK$2,350, made up of a HK$2,200 registration fee and a HK$150 levy [1]. Another 2026 summary says there is no subsidy for the 2026/27 Business Registration fee and that the full HK$2,200 Business Registration fee applies [
7].
That does not change the 2022/23 waiver timeline. It simply means that, when checking today’s payable amount, you should verify the current Business Registration fee and levy separately from the Companies Registry incorporation fee [4][
5].
Bottom line
For the COVID-era Business Registration fee waiver described in the 2022/23 Budget materials, the fee relief ran through 31 March 2023. The practical restoration date for certificates outside that waiver was 1 April 2023 [6]. If you are checking a current incorporation or renewal cost, confirm whether you are looking at the Companies Registry incorporation fee or the Inland Revenue Department Business Registration fee and levy [
4][
5][
7].
