A Hong Kong Certificate of Resident Status application requires the correct IRD form, applicant identity or constitutional records, details of the treaty claim, and evidence that supports Hong Kong residence for the relevant calendar year.
The exact file differs for a company, partnership, trust, body of persons or individual. It also differs between Mainland China and other treaty jurisdictions.
Companies should prepare incorporation records, income and beneficial-owner details, business locations, management and staffing information.
Individuals may need Hong Kong identity or passport details, addresses and travel-document copies.
The main caution is that the IRD may request more evidence, while the treaty partner makes the final benefit decision.
The Hong Kong Inland Revenue Department, or IRD, uses four current Certificate of Resident Status forms. The correct form depends on the applicant type and treaty partner.
Companies, partnerships, trusts and bodies of persons use IR1313A for Mainland China. They use IR1313B for other treaty jurisdictions.
Individuals use IR1314A for Mainland China. They use IR1314B for other treaty jurisdictions.
The IRD website lists the current versions as 07/2025. Applicants should download the current form rather than reuse an old saved template.
A company should normally attach a copy of its certificate of incorporation. If its name has changed, it should also attach the relevant certificate of change of name.
The application asks for the place and date of incorporation, Hong Kong business registration number, Companies Registry number, Hong Kong business address and postal address.
The form also asks for the calendar year or years of claim. One application for the same treaty jurisdiction can cover at most three calendar years.
The applicant must identify the income for which treaty benefits are claimed. It should state the nature and amount of income for each claim year.
For dividends, interest or royalties, the form asks for the name and address of the beneficial owner. A conduit, nominee or agent may not be the beneficial owner if it must pass the income to another person.
A re-domiciled company should submit its certificate of re-domiciliation and evidence that it was deregistered from its former place of incorporation. A name-change certificate is also required when relevant.
A partnership, other than a limited partnership fund, should submit a certified true copy of the partnership agreement. It should also provide particulars of each partner during the claim year, including name, Hong Kong identity card or business registration number, and address.
A limited partnership fund should provide its certificate of registration and any certificate of change of name.
A trust should provide a certified true copy of its trust deed. A body of persons should provide a certified true copy of its constitution.
These constitutional records may not need to be resubmitted if the same copy was supplied with an earlier application and the relevant application reference number is stated in the new form.
The entity forms request the nature of business, location of headquarters and locations of main branches.
They also request numbers of directors, partners or trustees, senior management personnel and other staff. The figures are divided between people with a fixed place of residence in Hong Kong and people residing outside Hong Kong or without a fixed Hong Kong residence.
For a Mainland claim, the form also asks about the latest CoR issued under the Mainland arrangement and any material changes in business operations after the certified year.
These fields should match company records. Useful support may include an organisation chart, payroll records, office evidence, board minutes and descriptions of decision-making.
The application is tied to a real treaty claim. It is not a general certificate requested for banking, onboarding or internal corporate purposes.
Prepare the underlying contract, dividend resolution, interest schedule, royalty agreement or service agreement that explains the income. Keep invoices, payment calculations and expected payment dates where relevant.
Prepare the shareholding chain when a reduced dividend withholding rate is claimed. The source-country authority may need to verify the holding percentage, holding period and beneficial ownership.
The receiving authority may require its own claim form, tax identification number, local filing receipt or payer confirmation. These requirements are separate from the Hong Kong application.
Form IR1313A requires an appendix where the applicant was incorporated or established outside Hong Kong, other than a re-domiciled company.
Part 2 of the appendix is also required for certain dividend claims falling within Article 3 or 4 of State Taxation Administration Circular 2018 No. 9 on beneficial owners.
Where that route applies, applications for the lead applicant and co-applicants should be submitted as a bundle. Each applicant completes its own form.
The file should explain the ownership chain and identify the person treated as beneficial owner under the circular. Do not assume that a Hong Kong holding company automatically satisfies the beneficial-owner test.
Form IR1313B applies to non-individual claims outside Mainland China. Its appendix is required when the applicant was established outside Hong Kong, other than a re-domiciled company, or when the claim is made under the Hong Kong-Japan treaty.
The treaty partner may request a certificate for a specific year, an original paper certificate, a local form or certified translation.
Confirm the source-country procedure before filing. A complete Hong Kong file can still fail if the foreign claim deadline or prescribed form is missed.
An individual application asks for the applicant’s English and Chinese names, Hong Kong identity card number, residential addresses and postal address.
Passport number and nationality are required if the applicant does not hold a Hong Kong identity card.
The applicant must state whether they ordinarily reside in Hong Kong. The form asks for Hong Kong day counts over specified periods and requires copies of travel documents as support.
Where the claim spans more than one calendar year, the day-count information should be provided separately for each year.
The applicant should also complete employment or business details where relevant. These include the business name and address, business registration number, employer, position and employment commencement date.
The declaration confirms that the application and attached documents are true, correct and complete. Incorrect information may attract penalties under section 80(2D) of the Inland Revenue Ordinance.
For a company, the form is signed by a director, secretary or manager. Other applicant types have their own authorised signatories stated in the form notes.
Applications can be submitted online through the Individual Tax Portal, Business Tax Portal or Tax Representative Portal. Paper filing by post or in person remains available.
The IRD FAQ allows supplementary information online. A reply may include up to ten files, each no larger than 20 MB, in JPG, JPEG, PNG or PDF format.
Mainland and non-Mainland claims use different forms. Individuals and entities also use different forms.
A certificate of incorporation does not explain the income, claim year, beneficial owner or treaty article.
The statutory form lists core attachments. Additional operational records should be selected to answer the actual residence and treaty questions.
Residence evidence does not prove that the applicant can use and enjoy the income without a pass-through obligation.
Claim years, payment dates, staffing figures, addresses and ownership records should reconcile across the application and source-country claim.
The IRD target is 21 working days after receiving a properly completed application, but it may request further information.
No. The relevant entity form and constitutional document are required, together with claim, income, beneficial-owner and business information.
Not as one universal attachment stated for every application. The IRD may request bank or payment evidence when it is relevant to the facts.
Applicants without a Hong Kong identity card must provide passport number and nationality. Travel-document copies support the required Hong Kong day count.
Certain constitutional records need not be resubmitted if the earlier application reference number is provided and the documents remain applicable.
Certified true copies are expressly required for partnership agreements, trust deeds and constitutions. Check the relevant form note for the applicant type.
No. The IRD decides whether to issue the CoR. The treaty partner decides whether all conditions for the tax benefit are met.
Yes. An appointed company secretary or tax representative can use the relevant eTAX portal service, subject to portal authorisation.
Keep records aligned.
Tannet is suitable for coordinating the correct form, entity records, claim-year information, beneficial-owner materials and supplementary replies. It can also help align the Hong Kong application with company secretarial and accounting records. Legal or tax advisers in the source jurisdiction should confirm the local treaty procedure and final entitlement.
Written by: Tannet Business Services Team
Reviewed by: Consultant Amy Huang
First published: 30 Sep. 2026
Last reviewed: 30 Sep. 2026
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