Sole proprietorship
One individual trading in their own name or a business name, registered only with the Inland Revenue Department (IRD). The owner has unlimited personal liability.
- Entiva fee to form
- $159
- 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 Business Registration Ordinance (Cap. 310).
Who it suits
- Individuals running a business on their own.
- Low-turnover businesses that can claim the fee exemption on Form 3.
Key facts
- Statute
- Business Registration Ordinance (Cap. 310)
- Liability
- Unlimited and personal
- Registered with
- The IRD only
- Registration
- Form 1(a), within one month of starting
- Non-resident owner
- Must appoint a Hong Kong resident
- Fee exemption
- Monthly sales up to HK$10,000 (services) or HK$30,000
- Closing
- Notified within one month
What the law requires.
4 rules, each in plain words.
Business registration within one month of starting
On IRD Form 1(a).
A Hong Kong resident individual if the owner is non-resident
Appointed to act for the owner, using IRBR177 or an appointment letter.
Cessation notified within one month
By written notice or Form IRC3113.
An optional small-business exemption
Average monthly sales or receipts of at most HK$10,000 (mainly services) or HK$30,000 (other businesses), on Form 3.
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 business
IRD Form 1(a) 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. Average monthly receipts of at most HK$10,000 (services) or HK$30,000 (other).
- 3Register an extra branch
Form 1(d), only for extra branches.
Documents
4- IRD Form 1(a): application for business registration
- Copy of the owner's Hong Kong ID card or passport
- Form IRBR177 or an appointment letter, if the owner is non-resident
- Business Registration Certificate
Who takes part
4- The owner is verified
- A Hong Kong resident individual acting for the owner is verified
- People in prominent public roles get enhanced checks
- Anyone instructing for the owner 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
As stated on the return (Part 5 of Form BIR60)
- 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
6 changes- Update business registration details
- 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
How it closes.
One route, filed step by step.
Cessation
The owner stops the business.
- 1
Cancel business registration within 1 month of cessation
What Entiva does for you.
From the first filing to the last.
Sole proprietorship
- Registers the business with the IRD on Form 1(a), which the owner signs personally.Formation
- Prepares and tracks the small-business fee exemption on Form 3, if the receipts qualify.Ongoing
- Pays the IRD demand note and obtains the renewed business registration certificate.Ongoing
- Files the business part of the profits tax return (BIR60) 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
$159one-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 $159, one-off. Government fees are passed through at cost.
1-year certificate HK$2,200 fee plus HK$150 levy, HK$2,350 in total; 3-year HK$5,720 plus HK$450, HK$6,170 in total.
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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