Starting 10 November 2025, Hong Kong will replace paper Certificates of Resident Status with digital versions for tax benefits under the Hong Kong–Mainland China Double Taxation Arrangement, accessible via the Individual or Business Tax Portal. 

RF Report

The Hong Kong Inland Revenue Department (IRD) has announced that, effective 10 November 2025, the Hong Kong Special Administrative Region will issue digital Certificates of Resident Status in place of paper certificates for tax benefits under the Comprehensive Double Taxation Arrangement between Hong Kong and the Chinese Mainland.

Successful applicants will receive the digital certificate through the Individual Tax Portal or Business Tax Portal. In connection with this change, the IRD has updated its guidance and the Frequently Asked Questions on Certificates of Resident Status.

The updates include the following:

Issue of Certificate of Resident Status

Digital Certificate of Resident Status (New)

The competent authority of Hong Kong will issue a digital Certificate of Resident Status instead of paper Certificate to successful applicants for claiming tax benefits under the following DTA:

DTA Partner Effective Date
Mainland 10.11.2025

Generally, the digital Certificate of Resident Status (a PDF file) will be sent to the message inbox of the successful applicant’s ITP / BTP Account.

For a non-individual successful applicant who does not have a business registration number, the applicant is required to download the digital Certificate of Resident Status via the BTP by following the 5 steps:

  1. Click the “View All Services” tab on the login page of the BTP
  2. Click the “Certificate of Resident Status” tab on the “Online Services” menu
  3. Click the “Download Certificate of Resident Status with Access Code” tab on the “Certificate of Resident Status” menu
  4. Input the applicant’s file number and access code
  5. Click the “View / Download Certificate” button

Paper Certificate of Resident Status 

For applications relating to jurisdictions other than the Mainland, the competent authority of Hong Kong will issue paper Certificate of Resident Status to the successful applicants by post.  If you wish to collect it in person, you are required to make a written request when submitting the relevant application form and the required documents.

Verification of Digital Certificate of Resident Status (New)

The relevant DTA partner can upload the digital Certificate of Resident Status to the “e-Proof” website at <https://www.eproof.gov.hk/en/verification> to verify its authenticity.

Frequently Asked Questions (Updated)

Digital CoR (e-CoR) (new)

  1. Q: How to receive an e-CoR?

A: Generally, the applicant will receive the e-CoR (a PDF file) through the message inbox of the Individual Tax Portal (ITP) Account / Business Tax Portal (BTP) Account. If the non-individual applicant does not have a business registration number, the applicant can download the e-CoR through the BTP. The steps are as follows:

  1. Click the “View All Services” tab on the login page of the BTP
  2. Click the “Certificate of Resident Status” tab on the “Online Services” menu
  3. Click the “Download Certificate of Resident Status with Access Code” tab on the “Certificate of Resident Status” menu
  4. Input the applicant’s file number and access code
  5. Click the “View / Download Certificate” button
  6. Q: Can the e-CoR be sent to my personal email account?

A: No. The e-CoR will only be sent to your ITP Account / BTP Account.

  1. Q: I have to download the e-CoR with an access code. Does the access code have an expiration date?

A: Yes. The validity period of the access code is 90 days. You have to download the e-CoR within 90 days from the date of issue of the access code.

  1. Q: How can I view the digital signature of the e-CoR?

A: You can view the e-CoR (a PDF file) with Adobe Acrobat Reader which is available at the Adobe Systems Incorporated. Since built-in PDF viewer of some browsers (e.g. Google Chrome) may not be able to view the digital signature of the e-CoR, please download the PDF file to local drive and open the file using Adobe Acrobat Reader.

  1. Q: How can a DTA partner verify the authenticity of an e-CoR?

A: The relevant DTA partner can upload the e-CoR to the “e-Proof” website at <https://www.eproof.gov.hk/en/verification> to verify its authenticity.