Certificate of Resident Status
A Certificate of Resident Status is a document issued by the competent authority of the Hong Kong Special Administrative Region (Hong Kong) to Hong Kong residents as proof of their status as Hong Kong residents, enabling them to apply for benefits under Comprehensive Double Taxation Avoidance Agreements/Arrangements.
The Certificate of Resident Status is sufficient to prove an individual’s status as a Hong Kong resident. Generally, if the forms relating to the Comprehensive Double Taxation Avoidance Agreement/Arrangement are not issued by the Inland Revenue Department (IRD), the IRD will not sign or stamp those forms, except for forms issued by Austria, Belgium, and Luxembourg.
The competent authority of Hong Kong will only issue a Certificate of Resident Status after the Comprehensive Double Taxation Avoidance Agreement/Arrangement between Hong Kong and the relevant tax jurisdiction has entered into force. In general, for each Comprehensive Double Taxation Avoidance Agreement/Arrangement, you will only be issued one Certificate of Resident Status per year. Please click here to view information on the tax jurisdictions that have signed Comprehensive Double Taxation Avoidance Agreements/Arrangements with Hong Kong.
Applicants should note that being issued a Certificate of Resident Status does not guarantee the success of their application to enjoy benefits under a Comprehensive Double Taxation Avoidance Agreement/Arrangement. Whether a person is eligible for tax relief abroad will be ultimately determined by the treaty partner. The treaty partner will decide whether the person meets all relevant conditions and is entitled to the benefits concerned. If a Hong Kong resident believes that the treaty partner should not have refused to grant the benefits to which he or she is entitled, the competent authority of Hong Kong will consider initiating consultations with the treaty partner in accordance with the mutual agreement procedures under the relevant Comprehensive Double Taxation Avoidance Agreement/Arrangement.
To assist the competent authority of Hong Kong in determining whether a Certificate of Resident Status may be issued, any person must provide relevant information when submitting an application.
