Charge transfer resistance (Rct) is the reaction resistance at the limit of infinite frequency and zero amplitude AC perturbation, i.e. except for double layer capacitance and solution resistance. In practical terms, it is at high frequency and small amplitude perturbation.

Polarization resistance (Rp) is the reaction resistance at the limit of ZERO frequency and zero amplitude perturbation, it is at low frequency end and small amplitude perturbation.

If you are looking at a very simple reaction (like potassium ferro/ferri cyanide redox couple), then both Rct and Rp will have the same value, because the reaction can be modeled by a simple resistance. It has the same value at any frequency. 

If you are looking at complex reactions, then Rct and Rp will be different. Crudely, in the complex plane (Nyquist) plot, charge transfer resistance will be the place where the mid frequency loop reaches the real axis. Rp will be where the low frequency loop reaches the real axis. 

Dear Izni

This might help.

https://www.gamry.com/application-notes/EIS/basics-of-electrochemical-impedance-spectroscopy/

http://www.metrohm-autolab.com/download/Applicationnotes/Autolab_Application_Note_COR03.pdf

In case of pseudocapacitive materials, electrons have been transferred in electrochemical reaction. The resistance associated with it is termed as Rct. Mainly, minimum Rct results best electrochemical behavior.

Whereas polarisation resistance signifies the barrier between the cathodic and anodic current flow throughout the electrode configuration (2 or 3 electrode system). Mainly the charge-transfer (Rct) and diffusion (Rd)

resistances altogether give polarisation resistance (Rct + Rd).

Another resistance associated with impedance studies is called RL or leakage resistance that resists the supercapacitive behavior of electrode.

For further information, you can see my publications as well. The last attached link will surely clear your concept about polarisation resistance.

https://www.nature.com/articles/srep43430

http://www.sciencedirect.com/science/article/pii/S0013468617309817

http://pubs.rsc.org/en/content/articlelanding/2012/cs/c2cs35026b#!divAbstract

Charge transfer resistance (Rct) is the reaction resistance at the limit of infinite frequency and zero amplitude AC perturbation, i.e. except for double layer capacitance and solution resistance. In practical terms, it is at high frequency and small amplitude perturbation.

Polarization resistance (Rp) is the reaction resistance at the limit of ZERO frequency and zero amplitude perturbation, it is at low frequency end and small amplitude perturbation.

If you are looking at a very simple reaction (like potassium ferro/ferri cyanide redox couple), then both Rct and Rp will have the same value, because the reaction can be modeled by a simple resistance. It has the same value at any frequency. 

If you are looking at complex reactions, then Rct and Rp will be different. Crudely, in the complex plane (Nyquist) plot, charge transfer resistance will be the place where the mid frequency loop reaches the real axis. Rp will be where the low frequency loop reaches the real axis. 

thank you all for your wonderful answers.

In general, intrinsic resistance (Rs) is related to the combined resistance of electrolyte and electrode material, charge transfer resistance (Rct) is originated from the electronic and ionic resistances at the electrode-electrolyte interface, whereas Warburg diffusion resistance (Rw) is related to the resistance of ionic diffusion in electrolyte, which is frequency dependent .

Since, Rs is constant for a particular electrolyte and electrode material that is independent on current density, while Rw is frequency dependent, numerical comparison of the Rct values is the best way to evaluate the electrochemical performance of the system.

An electrode electrolyte interface can be termed also junction works in a similar way to the a p-n junction where this junction can be represented by a small signal equivalent circuit. So, it has a small signal capacitance, a small signal resistance which is originated from the charge transfer across the potential barrier between the electrode and electrolyte. There is also the ohmic resistance of the electrolyte.

So, At very low frequency the small signal resistance of the interface is the polarization resistance. The resistance Rct = Rp at very low ferquency.

When the frequency increases Rct decreases till ultimately it reaches Rs at very high frequency.

I invite you to read the presentation at the link: Presentation The properties of electrodes and electrochemical cells for w...

Best wishs