Hong Kong Certificate of Resident Status: How Does a Company Apply?
A Hong Kong company uses a Certificate of Resident Status to claim tax-treaty benefits in the Mainland or other treaty partners. Which form (IR1313A or IR1313B), what information is needed, and common misunderstandings.
Short answer: The IRD issues a Certificate of Resident Status (CoR) so you can show a treaty partner’s tax authority that you are a Hong Kong resident and claim benefits under a double taxation agreement or arrangement. Companies use IR1313A for the Mainland and IR1313B for other treaty partners, and there is no application fee. Holding a CoR does not guarantee the benefits; the other tax authority decides.
When you need one
- Receiving dividends, interest, royalties or service fees from the Mainland and claiming reduced rates under the Mainland–Hong Kong arrangement;
- Doing business with jurisdictions that have a comprehensive double taxation agreement with Hong Kong;
- An overseas payer asks for proof of Hong Kong tax residence.
Which form
| Treaty partner | Company, partnership, trust | Individual |
|---|---|---|
| Mainland China | IR1313A | IR1314A |
| Other treaty partners | IR1313B | IR1314B |
Revised forms apply from 12 June 2023; companies incorporated in Hong Kong are generally not required to give full details of their establishment and business. Companies incorporated outside Hong Kong but managed or controlled here complete an appendix.
Information usually needed
- The signed application form;
- Certificate of incorporation (and change of name certificate, if any);
- Year of claim, type and amount of income, and the beneficial owner of the income;
- Hong Kong business address and contact person;
- Nature of business, location of head office, and directors and staff in Hong Kong.
How we can help
Our CoR application support starts from HK$5,800: choosing the form, preparing Hong Kong operation details and handling IRD follow-up questions. For tax advice, consult a practising accountant or tax adviser.
Sources
- IRD: FAQs on Certificate of Resident Status https://www.ird.gov.hk/chi/faq/dta_cor.htm
- IRD: Revised CoR application forms from 12 June 2023 https://www.ird.gov.hk/eng/ppr/archives/23060801.htm
General information only, not legal or tax advice.