How do I get a Hong Kong Certificate of Resident Status (CoR)?

A CoR is the document the Hong Kong competent authority gives to a Hong Kong resident who needs to prove resident status to claim benefits under a comprehensive double taxation agreement (DTA).

Who is a Hong Kong resident entity:

• A company, partnership or trust incorporated or constituted in Hong Kong.
• One incorporated or constituted outside Hong Kong but managed or controlled in Hong Kong.
• A re-domiciled company, once re-domiciliation is complete.

How to apply. The applicant or its service agent (company secretary or tax representative) submits the application via the Business Tax Portal, Individual Tax Portal or Tax Representative Portal. The Inland Revenue Department's (IRD's) FAQ says no fee is payable.

Timing. The IRD aims to issue the CoR, or reply with questions or a refusal, within 21 working days of a properly completed application. The certificate is usually sent electronically to the applicant's portal inbox.

Limits

• A CoR is not issued for use in a country with which the treaty is not yet effective.
• It is not proof that a particular treaty rate applies; the foreign tax authority decides that.
• It does not cover Hong Kong's tax treatment of your income.

Allow extra time if you need it for a foreign filing deadline.