Certificate of Resident Status (CoR)

A CoR is a document issued by the competent authority of the Hong Kong Special Administrative Region (Hong Kong) to a Hong Kong resident who requires proof of resident status for the purposes of claiming tax benefits under a Comprehensive Double Taxation Agreement / Arrangement (DTA).

In general, the following persons can apply for a CoR:

• 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.

You can submit an application for CoR by post or in person to:

Assessor (Tax Treaty)
Tax Treaty Section
Inland Revenue Department
17/F, Inland Revenue Centre
5 Concorde Road, Kai Tak, Kowloon, Hong Kong

No.  A CoR is a document issued by the competent authority of Hong Kong to a Hong Kong resident who requires proof of resident status for the purposes of claiming tax benefits under a DTA.  The competent authority of Hong Kong will only issue a CoR after the DTA between Hong Kong and the relevant jurisdiction has become effective.  A list of the jurisdictions which have concluded DTAs with Hong Kong are available at our website at https://www.ird.gov.hk/eng/tax/dta_inc.htm.

No. A CoR is a document issued by the competent authority of Hong Kong to a Hong Kong resident who requires proof of resident status for the purposes of claiming tax benefits under a DTA.

No.

The target of the Department is to issue, within 21 working days after receipt of a properly completed application, a certificate of resident status, or notification of decision by the assessing officer either seeking further information or informing the applicant that the application cannot be accepted.