Hong Kong Introduces Digital Certificates of Resident Status for Tax Purposes

Hong Kong’s Inland Revenue Department has announced that it will begin issuing digital certificates of resident status from November 10, 2025.

A certificate of resident status is a document issued by IRD to a Hong Kong resident who requires proof of resident status for the purposes of claiming tax benefits under a double tax agreement (DTA) with Mainland China.

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;

• Re-domiciled company.

For DTAs with other jurisdictions, the IRD will issue these certificates in paper form by post after the relevant DTA between Hong Kong and the other jurisdiction has become effective.

An application for the digital certificate of resident status must be submitted through Hong Kong Business Tax portal account, and the certificate will be sent in a PDF format to the corresponding user’s account. Those wishing to collect the certificate in person shall make a written request when submitting the relevant application form and the required documents.

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