2026-09-10
Dongguan opened the 2026 application window for the Greater Bay Area (GBA) individual-income-tax (IIT) financial subsidy for overseas high-calibre and urgently-needed talent: applications for the 2025 tax year run...
2026-08-30
On 21 August 2026 Dongguan opened its application window for the Greater Bay Area individual income tax (IIT) subsidy for overseas high-end talent, covering the 2025 tax year; applications...
2026-08-28
China caps the individual income tax burden for qualifying foreign and Greater Bay Area, Hainan and Hengqin talents at 15% through a refund or exemption of the tax above...
2026-08-28
Shanghai's tax authority issued a memo on 2025 tax-year cases where foreign employees' actual days of stay in China differed from the estimate used at their first payroll withholding...
2026-08-28
The Hainan FTP IIT relief exempts the portion of actual tax burden above 15% for high-end and urgently-needed talent (Cai Shui No. 32) — a top marginal 45%...
2026-08-28
The Guangdong–Hong Kong–Macao Greater Bay Area (GBA) subsidies the individual income tax (IIT) gap for overseas high-end and urgently-needed talent, capped at RMB 5 million per taxpayer per year,...
Talent Tax / 人才税收, Tax Compliance / 税务合规
2026-08-28
In China, tax residency turns on domicile or an aggregate 183-day stay in a tax year; a resident is taxed on worldwide income, a non-resident only on China-source income....
2026-08-28
Foreign individuals who are tax residents may choose between standard special additional deductions and the housing, language-training and children-education allowances (non-taxable) — but not both — under the延续 policy...
2026-08-28
Caishui No. 34 extends the Greater Bay Area individual income tax preference through 31 December 2027. 财税〔2023〕34号将粤港澳大湾区个人所得税优惠政策延续执行至2027年12月31日。Guangdong and Shenzhen pay a subsidy on the mainland–Hong Kong SAR...