- The Hainan FTP IIT relief exempts the portion of actual tax burden above 15% for high-end and urgently-needed talent (Cai Shui [2020] No. 32) — a top marginal 45% can fall to about 15%.
海南自贸港个税优惠对高端和紧缺人才实际税负超过 15% 的部分予以免征（财税〔2020〕32 号）——最高边际税率 45% 可实际降至约 15%。- The policy was extended to 31 December 2027 by Cai Shui [2025] No. 4.
该政策经财税〔2025〕4 号延续至 2027 年 12 月 31 日。- The relief applies to Hainan-sourced comprehensive income (the four items), business-operation income, and Hainan-recognised talent-subsidy income.
优惠适用于来源于海南的综合所得（四项）、经营所得，以及经海南认定的人才补贴性所得。- Eligibility is by “list management”: the entity must be registered in and substantively operate in the Hainan FTP, with at least a one-year contract; documents retained five years.
资格实行”清单管理”：主体须注册于海南自贸港并实质性运营，个人须签订至少一年合同；资料留存五年。- The 2025 refinements (琼府 [2025] No. 43) set an actual-residence floor of 90 days and count reasonable off-island travel/leave/training toward the 183-day tally.
2025 年优化（琼府〔2025〕43 号）设定实际居住不少于 90 天的底线，并将合理离岛出差/休假/培训计入 183 天核算。- For aerospace, shipping and offshore-oil personnel with frequent travel, the 183-day residence test is waived subject to social-insurance and contract conditions.
对频繁出差的航空航天、航运、海洋油气勘探人员，在满足社保与合同条件时豁免 183 天居住测试。- Since 2022 (Cai Shui [2018] No. 164) foreign individuals no longer get the former housing/language/education allowances but take standard deductions; the Hainan 15% cap is a separate, Hainan-specific relief.
自 2022 年起（财税〔2018〕164 号）外籍个人不再享受原住房/语言/子女教育津补贴免税，改按标准专项附加扣除；海南 15% 上限是独立的、海南专属优惠。- Claim the relief when filing the annual reconciliation in Hainan — comprehensive income 1 Mar–30 Jun, business-operation income 1 Jan–31 Mar.
在海南办理年度汇算清缴时享受优惠——综合所得 3 月 1 日至 6 月 30 日，经营所得 1 月 1 日至 3 月 31 日。
Hainan talent & tax measures expanded | 海南人才与税收措施扩围
Overview
The Hainan Free Trade Port (FTP) pairs its well-known 15% corporate income tax (CIT) for encouraged industries with an equally important individual income tax (IIT) relief for talent. Under the *Notice on IIT Policies for High-end and Urgently-needed Talent in the Hainan FTP* (Cai Shui [2020] No. 32), individuals working in the FTP who are recognised as high-end or urgently-needed talent pay an effective IIT no higher than 15%: the portion of actual tax burden above 15% is exempted. The policy was originally scheduled to expire at the end of 2024 but was extended to 31 December 2027 by Cai Shui [2025] No. 4, and in 2025 Hainan refined the eligibility and residency rules. For a foreign high-end professional, this can turn a marginal top rate of 45% into an effective 15% — a decisive factor in locating regional or R&D staff in Hainan. This article explains the cap, who qualifies, the 2025 residency refinements, and how to claim.
The 15% effective IIT cap: what it is
Cai Shui [2020] No. 32 provides that for high-end and urgently-needed talent working in the Hainan FTP, the portion of their individual income tax actual burden exceeding 15% is exempted. The relief applies to income sourced from the Hainan FTP, specifically: comprehensive income (工资薪金、劳务报酬、稿酬、特许权使用费 — wages and salaries, remuneration for labour services, author’s remuneration, and royalties); business-operation income (经营所得); and talent-subsidy income recognised by Hainan. The taxpayer enjoys the policy when filing the annual IIT reconciliation (汇算清缴) in Hainan. In effect, the excess over a 15% effective rate is refunded/exempted, so qualifying individuals are capped at roughly 15% regardless of the statutory progressive brackets that otherwise reach 45% at the top.
It is important to distinguish this from the general foreign-individual IIT treatment. Since 2022, under Cai Shui [2018] No. 164, foreign individuals no longer enjoy the former housing, language-training and children-education allowance exemptions and instead take the standard special additional deductions (专项附加扣除). The Hainan 15% cap is a separate, Hainan-specific relief that sits on top of the normal computation and is the item that matters most for senior foreign hires.
Who qualifies: high-end and urgently-needed talent
Eligibility is by “list management” (清单管理). The taxpayer must (a) work in the Hainan FTP, (b) have income sourced from Hainan, and (c) be recognised as high-end or urgently-needed talent under Hainan’s catalogue. The specific catalogue and procedures are set by Hainan province in consultation with the Ministry of Finance and the State Taxation Administration. In practice, “high-end talent” covers leading scientists, senior technical and management personnel in priority industries, holders of recognised qualifications, and talents meeting provincial/municipal high-end criteria; “urgently-needed talent” covers technical and management backbone in Hainan’s key developing industries. Because the policy is designed to attract real substance, an entity must be registered in and substantively operate in the Hainan FTP, and the individual must hold a labour or employment contract of at least one year with that entity — documents that must be retained for five years.
Residency and the 2025 refinements
The original rule required accumulation of 183 days of residence in the Hainan FTP within a tax year. The 2025 refinements (the new *Measures for the Administration of the High-end and Urgently-needed Talent List enjoying IIT Policies*, issued as 琼府 [2025] No. 43, and the implementing announcement by the Hainan Department of Finance and four other departments) make the rule more workable for people who travel. Two changes stand out. First, reasonable off-island business travel, leave and training days are now counted toward the residence tally, while an actual residence of no fewer than 90 days is set as the floor — balancing flexibility with anti-abuse. Second, for specific personnel in aerospace, shipping and offshore oil-and-gas exploration, where frequent travel is inherent, the 183-day test is waived subject to meeting social-insurance and contract conditions. The measures also tighten “substantive operation” checks to prevent shell companies from capturing the relief.
How to claim and the application path
Most eligible individuals are identified through data sharing and need not apply. The tax authority pushes the list of persons with annual income above RMB 300,000 to the human-resources department, which checks island-days and credit standing and then transfers qualifying names to the tax authority for reminder filing. For the exempt categories — certain industry-specific personnel and those residing 90–182 days — a submission is required: industry-specific personnel file an application via the electronic tax bureau by 1 March each year; those in the 90–182 day band receive a reminder, publicly公示 their off-island travel/leave/training for no less than five working days, then declare via the Hainan government service platform or Haiyiban app. Qualifying taxpayers claim the relief when filing the annual reconciliation — comprehensive income between 1 March and 30 June, and business-operation income between 1 January and 31 March. A non-resident individual who cannot enter China to file may appoint an agent or apply to the human-resources department at least 30 days in advance; overpaid tax is refunded upon approval.
What to do next
- Confirm your role and industry fall within Hainan’s high-end / urgently-needed talent catalogue before relocating staff.
- Ensure the employing entity is registered in and substantively operates within the Hainan FTP, with at least a one-year contract per person.
- Plan residence: target the 90-day actual-residence floor, and document reasonable off-island travel/leave/training toward the 183-day tally.
- For aerospace/shipping/offshore-oil personnel, prepare the social-insurance and contract evidence to use the waived-residency path.
- File the annual reconciliation in Hainan (comprehensive income 1 Mar–30 Jun; business income 1 Jan–31 Mar) to receive the excess-above-15% exemption.
- Retain the labour/employment contract and substantive-operation proof for five years.
Sources
- [Cai Shui [2020] No. 32 — IIT policy for high-end and urgently-needed talent in the Hainan FTP (Hainan Tax)](https://hainan.chinatax.gov.cn/sxpd_2_4/30127224.html)
- [Policy interpretation: extension of the Hainan talent IIT policy to 31 Dec 2027 (Cai Shui [2025] No. 4) (Hainan Tax)](https://hainan.chinatax.gov.cn/ssxc_3_5_2/19160871.html)
- Hainan Department of Finance et al.: implementation announcement on the Hainan FTP talent IIT policy (2025) — Q&A
- Hainan Free Trade Port official portal — core policies (incl. talent IIT cap at 15%)
Related reading
- see also: Greater Bay Area: opportunities for SMEs
- see also: Lingang & free trade zones playbook
- see also: Tax treaty benefits for foreign investors
海南人才与税收措施扩围
概述
海南自由贸易港在鼓励类产业 15% 企业所得税之外，还配套了同样重要的人才个人所得税（IIT）优惠。依据《关于海南自由贸易港高端紧缺人才个人所得税政策的通知》（财税〔2020〕32 号），在海南自贸港工作的高端人才和紧缺人才，个人所得税实际税负超过 15% 的部分予以免征。该政策原定于 2024 年底到期，经《关于延续实施海南自由贸易港高端紧缺人才个人所得税政策的通知》（财税〔2025〕4 号）延续至 2027 年 12 月 31 日；2025 年海南进一步优化了资格与居住规则。对外籍高端专业人士而言，这可将最高边际税率 45% 实际降至约 15%，是布局区域或研发人员的决定性因素。本文说明该上限、适用对象、2025 年居住规则优化，以及申请方式。
实际税负 15% 的个税上限：是什么
财税〔2020〕32 号规定，在海南自贸港工作的高端人才和紧缺人才，其个人所得税实际税负超过 15% 的部分，予以免征。优惠适用于来源于海南自贸港的所得，具体包括：综合所得（工资薪金、劳务报酬、稿酬、特许权使用费四项）；经营所得；以及经海南省认定的人才补贴性所得。纳税人在海南省办理个人所得税年度汇算清缴时享受该政策。实务中，超过 15% 实际税率的部分被免征/退还，因此符合条件的个人实际税负被限制在约 15%，而不受最高达 45% 的超额累进税率影响。
需将此与外籍个人一般个税处理区分。自 2022 年起，依财税〔2018〕164 号，外籍个人不再享受原住房、语言训练、子女教育等津补贴免税，转而适用标准专项附加扣除。海南 15% 上限是一项独立的、海南专属的优惠，叠加在常规计算之上，是对外籍高管最重要的优惠项。
适用对象：高端人才与紧缺人才
资格实行”清单管理”。纳税人须（a）在海南自贸港工作，（b）取得来源于海南的所得，（c）被纳入海南的高端或紧缺人才清单。具体清单与程序由海南省商财政部、税务总局制定。实务中，”高端人才”涵盖领军科研人才、重点产业高级技术与管理人员、持有认可资质者及符合省市高端标准的人才；”紧缺人才”涵盖海南重点发展产业的技术与管理骨干。由于政策意在吸引真实实质，主体须注册于海南自贸港并实质性运营，个人须与该类主体签订至少一年劳动合同——相关资料须留存五年。
居住要求与 2025 年优化
原规则要求一个纳税年度内在海南自贸港累计居住满 183 天。2025 年的优化（新《海南自由贸易港享受个人所得税优惠政策高端紧缺人才清单管理办法》，琼府〔2025〕43 号，及海南省财政厅等五部门实施意见）使常出差的群体更易适用。两项变化尤为突出。其一，合理的离岛出差、休假、学习培训天数现计入居住天数，同时以实际居住不少于 90 天为底线——兼顾灵活与防滥用。其二，对航空航天、航运、海洋油气勘探等 inherent 频繁出差行业的特定人员，在满足社保与合同条件时豁免 183 天测试。措施同时强化”实质性运营”核查，防止空壳公司套取优惠。
如何申请与办理路径
多数符合条件的个人通过数据共享识别，无需申请。税务机关将年收入 30 万元以上的人员名单推送人社部门，由其核查在岛天数与信用状况，再将符合条件者移交税务部门提醒办理。对豁免类别——特定行业人员及居住 90–182 天的人员——需要提交：特定行业人员每年 3 月 1 日前通过电子税务局填报申请；90–182 天者收到提醒后，将离岛出差/休假/培训情况公示不少于 5 个工作日，再通过海南政务服务网或”海易办”申报。符合条件的纳税人在年度汇算清缴时享受优惠——综合所得在 3 月 1 日至 6 月 30 日，经营所得在 1 月 1 日至 3 月 31 日。非居民个人无法入境办理的，可委托代理，或在离境前至少 30 日向社会部门提出申请；经审核后退还多缴税款。
下一步建议
- 在搬迁人员前，确认其岗位与行业落入海南高端/紧缺人才清单。
- 确保用人单位注册于海南自贸港并实质性运营，且每人与之签订至少一年合同。
- 规划居住：以实际居住 90 天底线为目标，并将合理离岛出差/休假/培训计入 183 天核算。
- 对航空航天/航运/海洋油气人员，备妥社保与合同证据，以适用豁免居住测试路径。
- 在海南办理年度汇算清缴（综合所得 3.1–6.30；经营所得 1.1–3.31）以享受超过 15% 部分的免征。
- 留存劳动合同与实质性运营证明五年。
来源
- 财税〔2020〕32 号——海南自由贸易港高端紧缺人才个人所得税政策（海南税务）
- 政策解读：海南人才个税政策延续至 2027-12-31（财税〔2025〕4 号）（海南税务）
- 海南省财政厅等五部门：落实海南自贸港人才个税政策公告（2025）解读
- 海南自由贸易港官方网站——核心政策（含人才个税最高 15%）
相关阅读
- see also: 粤港澳大湾区：中小企业的机遇
- see also: 临港新片区与自贸区实操手册
- see also: 外商投资企业的税收协定待遇