Certificate of Resident Status

A Certificate of Resident Status is a document issued by the Hong Kong competent authority to a Hong Kong resident who requires proof of resident status for the purposes of claiming tax benefits under the Comprehensive Double Taxation Agreements / Arrangements (DTAs).

The Certificate of Resident Status should constitute a sufficient proof of the resident status of a Hong Kong resident.

Persons should also be aware that issue of a Certificate of Resident Status will not guarantee that they 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.

In general, the following persons can apply for a Certificate 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.

Source from: https://www.ird.gov.hk/eng/tax/dta_cor.htm (on 25 Dec 2019)