p-type Tunnel Oxide Passivating Contacts (TOPCon) solar cell is fabricated with a poly-Si/SiOx structure. It simultaneously achieves surface passivation and enhances the carriers’ selective collection, which is a promising technology for conventional solar cells. The quality of passivation is depended on the quality of the tunnel oxide layer at the interface with the c-Si wafer, which is affected by the bond of SiO formed during the subsequent annealing process. The highest cell efficiency reported to date for the laboratory scale has increased to 26.1%, fabricated by the Institute for Solar Energy Research. The cells used a p-type float zone silicon with an interdigitated back contact (IBC) structure that fabricates poly-Si and SiOx layer achieves the highest implied open-circuit voltage (iVoc) is 750 mV, and the highest level of edge passivation is 40%. This review presents an overview of p-type TOPCon technologies, including the ultra-thin silicon oxide layer (SiOx) and poly-silicon layer (poly-Si), as well as the advancement of the SiOx and poly-Si layers. Subsequently, the limitations of improving efficiency are discussed in detail. Consequently, it is expected to provide a basis for the simplification of industrial mass production.