The Certificate of Resident Status
In order to claim tax benefits under a Comprehensive Double Taxation Agreement / Arrangement (DTA), the following persons can apply for a Certificate of Residents Status issued by the competent authority of the Hong Kong Special Administrative Region as a proof of resident status:
- Individual who ordinarily resides in Hong Kong;
- Individual who stays in Hong Kong for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment;
- Company / partnership / trust / body of persons incorporated or constituted in Hong Kong;
- Company / partnership / trust / body of persons incorporated or constituted outside Hong Kong but managed or controlled in Hong Kong;
- Re-domiciled company.
Forms related to DTAs which are not issued by the Inland Revenue Department would not be signed / stamped except forms of Austria, Belgium and Luxembourg.
Generally, only one Certificate of Resident Status will be issued in respect of each DTA for each year. The following link list out the jurisdictions which have signed DTAs with Hong Kong.
https://www.ird.gov.hk/eng/tax/dta_inc.htm
Issue of a Certificate of Resident Status will not guarantee that the applicants will be successful in their claim to benefits under the relevant DTA. The decision as to whether relief from foreign taxes can be granted is, ultimately, one to be made by the treaty partner.
Please refer to below link for application forms and ways to submit application.
Resource:
https://www.ird.gov.hk/eng/tax/dta_cor.htm
With effective from 10 November 2025, the competent authority of Hong Kong will issue a digital Certificate of Resident Status instead of paper Certificate to successful applicants.
