The single-cell study of hepatitis B virus (HBV) in liver tissue is of paramount significance. However, the associated research technology is still in an advanced stage and represents an unmet clinical need. Based on ddPCR (digital droplet polymerase chain reaction), this study has pioneered a single-cell ddPCR (sc-ddPCR) method for the precise quantification of HBV DNA and RNA at the single-cell level. To ascertain the linearity and lower detection limit of HBV DNA, a series of experiments were conducted by simulating a chronic HBV infection in the liver through the mixing of various proportions of HBV-positive and negative cells. The study focused on the detection of episome-derived RNA (eRNA), developing a tailored protocol for its analysis. By capitalizing on the structural disparities in HBV transcripts, the study had formulated a specific primer and probe system for eRNA, the specificity of which was rigorously confirmed in HBV liver cancer cell lines. The linearity and lower detection limit of eRNA were scrutinized through the utilization of gradient-diluted standard cell lines. The results unequivocally demonstrated the establishment of an advanced single-cell detection method for HBV DNA and RNA based on ddPCR, characterized by exceptional linearity (HBV DNA: R²＝0.998 7; eRNA: R²＝0.942 5). Moreover, the method exhibited a remarkable sensitivity, as it consistently detected positive signals in gradient-diluted standard cell lines, with a lower detection limit of 0.16% for HBV DNA and 0.2% for eRNA. The sc-ddPCR method developed in this study is versatile, enabling simultaneous detection of DNA and RNA, and it serves as a robust technical foundation for further exploration of HBV virology activities within liver tissue. It is also invaluable for optimizing and advancing HBV treatment strategies, presenting promising prospects for broad applications.