General partnership
An unincorporated partnership with no Companies Registry registration. It registers only for business registration with the Inland Revenue Department (IRD), and all partners have unlimited liability.
- Entiva fee to form
- $99
- Government fees to form
- HK$2,580
- Run plan
- $129 a month
- Steps to form
- 3
- Ongoing filings
- 4
- Ways to close
- 1
Who it suits, and what defines it.
Governed by the Partnership Ordinance (Cap. 38).
Who it suits
- Two or more people running a business together without forming a company.
Key facts
- Statute
- Partnership Ordinance (Cap. 38)
- Liability
- Unlimited for all partners
- Partners
- Two or more
- Companies Registry
- No registration
- Business registration
- Within one month of starting
- Profits tax
- Two-tier rates of 7.5% and 15%
- Changes
- Notified within one month
- Closing
- Notified within one month
What the law requires.
5 rules, each in plain words.
Business registration within one month of starting
On IRD Form 1(c).
A Hong Kong resident individual if all partners are non-resident
Appointed to act for the partnership, using IRBR177 or an appointment letter.
Changes notified within one month
For example a new business address, on IRC3111A.
Cessation notified within one month
By written notice or Form IRC3113.
A profits tax return
Unincorporated businesses pay two-tier rates of 7.5% and 15%.
How Entiva forms it.
3 steps. Entiva prepares and files each one, and collects every signature the law needs.
The steps
3 steps- 1Register the partnership for business registration
IRD Form 1(c) within one month of starting. The certificate takes 30 minutes in person or 2 working days by post.
- 2Apply for the small-business exemptionOnly if needed
Optional. Form 3, if receipts are low.
- 3Register an extra branch
Form 1(d), only for extra branches.
Documents
7- IRD Form 1(c): application for business registration
- Copies of each partner's ID or passport
- Partnership agreement
- Form IRBR177 or an appointment letter, if all partners are non-resident
- Documents for any corporate partner
- Partnership consent
- Business Registration Certificate
Who takes part
5- Every individual partner is verified
- A corporate partner is verified as a legal entity
- A Hong Kong resident individual acting for the partnership is verified
- People in prominent public roles get enhanced checks
- Anyone instructing for the partners is verified, with their authority
What has to be filed, and when.
Entiva tracks every deadline from the day it is formed, and files before each one.
Every year, and as things happen
4 filings- Renew business registration
By the date on the IRD demand note; if none arrives, tell the IRD within 1 month of expiry
- Re-apply for the small-business exemption
1 month before expiry on paper, or 1 week online, if eligible
- File the profits tax return
Date stated on form BIR52
- File the employer's return
Within 1 month of issue (BIR56A), even with no employees
The changes Entiva handles.
Each change is prepared, approved, signed and filed.
The most common changes
8 changes- Update business registration details
- Notify the IRD when partners join or retire
- Register a branch
- Tell the IRD about taxable profits when no return was issued
- Notify the IRD of a new employee
- Notify the IRD that employment is ending
- Notify the IRD that an employee is leaving Hong Kong
- Apply for a Certificate of Resident Status
How it closes.
One route, filed step by step.
Cessation
The business stops.
- 1
Cancel business registration within 1 month, by notice or IRC3113
What Entiva does for you.
From the first filing to the last.
General partnership
- Registers the partnership with the IRD on Form 1(c), which a partner signs personally.Formation
- Prepares and tracks the small-business fee exemption on Form 3, if the receipts qualify.Ongoing
- Notifies the IRD within one month when partners join or retire (Form IRBR 64).Changes
- Files the profits tax return (BIR52) from the accounts and a tax computation.Ongoing
- Files the employer's return (BIR56A) each year, even with no employees.Ongoing
- Cancels the business registration within one month of closing.Closing
Build it with the API.
Every step on this page is an action in the Entiva API, with its documents, signatures and filing.
What it costs, item by item.
Every Entiva fee and every government fee, from forming it to closing it.
Forming it
$99one-off
- Government fees
- HK$2,580
Steps marked only if needed are not counted.
Closing it
Quoted before it starts
- Entiva fee
- Fixed, quoted first
- Government fees
- At cost
Included in the Run plan
- Renew business registration
- Re-apply for the small-business exemption
- File the profits tax return
- File the employer's return
- Routine changes
- Every deadline tracked
Forming it
Entiva's formation fee is $99, one-off. Government fees are passed through at cost.
1-year certificate HK$2,350; 3-year HK$6,170, for certificates starting 1 Apr 2026 to 31 Mar 2027.
Branch certificate 1-year HK$230; 3-year HK$658, for certificates starting 1 Apr 2026 to 31 Mar 2027.
Excludes steps marked only if needed.
Every year
The Run plan costs $129 a month ($1,548 a year).
Certificates starting 1 Apr 2026 to 31 Mar 2027: 1-year HK$2,200 plus a HK$150 levy; 3-year HK$5,720 plus HK$450, HK$6,170 in total; branch 1-year HK$230, 3-year HK$658.
Changes
Routine changes are included in the Run plan.
Branch certificate 1-year HK$230; 3-year HK$658, for certificates starting 1 Apr 2026 to 31 Mar 2027.
Closing it
Closing is a fixed-fee project, quoted before it starts.
Entiva fees are in US dollars. Government fees are in the currency each authority charges, passed through at cost when the filing is made. Taxes are separate.
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