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Q：
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What is a Hong Kong Certificate of Resident Status?
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A：
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A Certificate of Resident is a document issued by the Hong Kong Inland Revenue Department (“HKIRD”) to a Hong Kong resident. It is used to prove the Hong Kong resident status for claiming tax benefits under the Comprehensive Double Taxation Agreements / Arrangements (“DTA”).
You may visit this link (https://www.ird.gov.hk/eng/tax/dta_inc.htm) to see which jurisdictions have signed DTAs with Hong Kong.
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Q：
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Who can apply for a Hong Kong Certificate of Resident Status?
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A：
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The following are basic requirements regarding the persons who can apply for a Hong Kong Certificate of Resident Status:
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Individual who ordinarily resides in Hong Kong.
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Individual who have stayed in Hong Kong for more than 180 days during a year of assessment.
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Individual who have stayed in Hong Kong for more than 300 days in two consecutive years of assessment, one of which is the relevant year of assessment.
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Company / partnership / trust / body of persons incorporated or constituted in Hong Kong.
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Company / partnership / trust / body of persons incorporated or constituted outside Hong Kong but managed or controlled in Hong Kong.
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Q：
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Is that all the companies incorporated in Hong Kong can get a Hong Kong Certificate of Resident Status?
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A：
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The HKIRD will check whether the company qualifies as a Hong Kong resident based on the relevant DTA. In practice, the applicant is required to provide sufficient evidences to prove that it has permanent establishment in Hong Kong
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Q：
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How long is needed for the HKIRD to handle the application process of the Hong Kong Certificate of Resident Status?
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A：
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The processing of an application normally takes 21 working days by the HKIRD. If the submitted information is not enough, the HKIRD will spend more time on the case and will request the applicant to provide further information before determining whether a Certificate of Resident Status can be issued.
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Does the applicant need to apply for a new Hong Kong Certificate of Resident Status every calendar year?
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A：
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In general, a Hong Kong Certificate of Resident Status is only valid for one calendar year, except for the certificates issued under the DTA between Hong Kong and the Mainland of China.
According to the administrative arrangement between Hong Kong and the Mainland of China, a certificate issued could be used to prove the Hong Kong resident status for the calendar year claimed and the two succeeding calendar years. For example, an applicant obtains a Hong Kong Certificate of Resident Status for the calendar year 2019 and there is no change in the applicant’s business operation during the calendar years 2019 to 2021, then the Certificate could be used to prove the Hong Kong resident status for all the calendar years 2019, 2020 and 2021.
If the applicant’s circumstances change later and could not meet the conditions for enjoying tax benefits under the DTA, the Hong Kong Certificate of Resident Status issued would not be served as a proof of the applicant’s Hong Kong resident status after the changes.
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FAQ
