GBA talent tax-subsidy season opens: Dongguan’s 2026 application window (2025 tax year)

2026-09-10 Talent Tax / 人才税收

• 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 from 28 August to 28 September 2026, with the online system closing at 17:00 on 28 September.
  东莞已开启2026年度粤港澳大湾区境外高端人才和紧缺人才个人所得税优惠政策财政补贴申报：受理对象为2025纳税年度，受理时间为2026年8月28日至9月28日（9月28日17:00系统关闭）。

• The GBA IIT policy works as a top-up subsidy: for qualifying overseas talent working in the nine mainland GBA cities, the portion of IIT paid that exceeds 15% of taxable income is subsidised by the local government, and the subsidy itself is exempt from IIT — capping the effective tax burden at 15%.
  大湾区个税政策的机制是”超额补贴”：符合条件的在大湾区内地九市工作的境外人才，其缴纳的个人所得税超过应纳税所得额15%的部分由地方政府给予财政补贴，且补贴免征个人所得税——实际税负上限约为15%。

• The current legal basis runs to 31 December 2027: MOF/STA Notice Cai Shui [2023] No. 34 continued the GBA IIT policy, implemented in Guangdong through Yu Shui Shui [2023] No. 21 and tightened for review management through Yu Shui Shui [2025] No. 20; Dongguan’s local rules are set out in Dong Cai Gui [2026] No. 2.
  现行政策依据执行至2027年12月31日：《财政部 税务总局关于延续实施粤港澳大湾区个人所得税优惠政策的通知》（财税〔2023〕34号）延续大湾区个税优惠，广东以粤财税〔2023〕21号贯彻实施、以粤财税〔2025〕20号加强审核管理；东莞市实施办法为东财规〔2026〕2号。

• Eligibility: Hong Kong and Macao permanent residents, Hong Kong residents admitted under the Quality Migrant/Professionals/Entrepreneurs admission schemes, Taiwan residents, foreign nationals, and returned overseas Chinese or Chinese with permanent residence abroad — who work for a Dongguan-registered employer or in independent practice, are still on the job when applying, worked in Dongguan for more than 90 days in the tax year, and paid IIT above the 15% threshold.
  申请条件：香港、澳门永久性居民，或取得香港入境计划（优才、专业人士及企业家）的香港居民，或台湾地区居民，或外国国籍人士，或取得国外长期居留权的留学回国人员和海外华侨；在东莞注册企业和其他机构任职受雇、独立劳务或生产经营；申请时仍在岗且纳税年度内在东莞工作累计满90天以上；在东莞依法缴纳个税且已缴税额超过应纳税所得额的15%。

• Applications are filed online: the applicant retrieves personal IIT data through the Individual Income Tax e-Tax Bureau (etax.chinatax.gov.cn), grants authorisation to obtain a query serial number, then applies on the Guangdong Government Service Network; in-person assisted filing is available at government-service centres.
  线上办理：申请人通过自然人电子税务局（etax.chinatax.gov.cn）查询个税数据、完成授权并获取查询序列号后，到广东政务服务网办理；政务服务中心网办区提供线下导办。

• For foreign-invested employers, the window is a once-a-year compliance event: HR and finance should identify eligible overseas executives and specialists by mid-September, confirm the 90-day work and 15% excess-tax tests, and complete the online application before 28 September.
  对外资雇主而言，这是每年一次的合规节点：人力资源与财务应在9月中旬前识别符合资格的境外高管与专业人才，核验90天工作与15%超额税负条件，并在9月28日前完成线上申报。

GBA talent tax-subsidy season opens: Dongguan’s 2026 application window (2025 tax year) | 大湾区人才个税补贴申报季开启：东莞2026年度窗口（2025纳税年度）实务指南

Overview

Every year, overseas talent working in the nine mainland cities of the Guangdong–Hong Kong–Macao Greater Bay Area (GBA) can apply for a financial subsidy that effectively caps their individual income tax (IIT) burden at about 15% of taxable income. The mechanism: where the IIT paid in the year exceeds 15% of taxable income, the local government subsidises the excess, and the subsidy itself is exempt from IIT.

On 28 August 2026, Dongguan — one of the nine GBA cities — opened its 2026 application window for the 2025 tax year, running to 17:00 on 28 September 2026. The notice was published by the Dongguan municipal government and implements, at city level, the national and provincial framework for the GBA IIT policy. For foreign-invested companies employing overseas executives and specialists in Dongguan, the window is a practical, time-bound compliance event that rewards advance preparation.

The legal basis

The GBA IIT policy rests on a layered set of documents:

• National level: MOF/STA Notice Cai Shui [2023] No. 34 on continuing the implementation of the GBA individual income tax preferential policy, which applies to the nine mainland GBA cities (Guangzhou, Shenzhen, Zhuhai, Foshan, Huizhou, Dongguan, Zhongshan, Jiangmen and Zhaoqing) and runs to 31 December 2027.
• Provincial level: Guangdong’s implementation notice Yu Shui Shui [2023] No. 21, and the strengthened review-and-management notice Yu Shui Shui [2025] No. 20 issued by the provincial finance, science-and-technology, human-resources-and-social-security and tax authorities.
• City level: Dongguan’s Measures on the Implementation of Financial Subsidies under the GBA IIT Preferential Policy (Dong Cai Gui [2026] No. 2), issued by the municipal finance bureau with the science-and-technology, human-resources-and-social-security authorities and the municipal tax service.

Who is eligible

For the 2025 tax year in Dongguan, the applicant must be one of the following categories of “overseas talent”: Hong Kong or Macao permanent residents; Hong Kong residents admitted under the Quality Migrant Admission Scheme, the Admission of Talents Professionals and Entrepreneurs scheme; Taiwan residents; foreign nationals; or returned overseas Chinese and Chinese nationals holding long-term residence abroad — in each case excluding persons who have not cancelled their mainland household registration.

In addition, the applicant must:

• be employed by, or provide independent professional services to, an enterprise or other institution registered in Dongguan, or engage in production or business operations there;
• still be on the job when applying, and have worked in Dongguan for more than 90 days (excluding exactly 90) in the 2025 tax year; and
• have paid IIT in Dongguan with the tax paid exceeding 15% of taxable income.

High-calibre talent (高端人才) and urgently-needed talent (紧缺人才) are recognised through separate certification procedures under the provincial and municipal rules; the subsidy is claimed on the excess-tax amount.

How to apply

The application is filed online:

1. Query personal IIT data through the Individual Income Tax e-Tax Bureau (etax.chinatax.gov.cn), complete the authorisation and obtain a query serial number.
2. Apply on the Guangdong Government Service Network (gdzwfw.gov.cn) using the designated service item.
3. Alternatively, use the self-service area of government-service centres, where guided assistance is available.

The online system closes at 17:00 on 28 September 2026; late applications are not accepted. Employers should note that the subsidy is paid to the individual after review by the relevant authorities, and that the subsidy income itself is exempt from IIT.

What this means for foreign-invested employers

• A once-a-year, time-boxed task. Identify every eligible overseas executive and specialist on the Dongguan payroll (including Hong Kong and Macao residents who commute or relocate for work) before mid-September.
• Two tests to verify. The 90-plus-days work test in the tax year and the excess-over-15% tax test both depend on payroll and tax data; finance should confirm these before the window closes rather than during the last days.
• Engagement of specialists matters. Where a foreign expert works across several GBA cities in the year, the eligibility analysis must respect the employing entity and the city where the work was performed; Dongguan’s rules follow the provincial framework on this point.
• Documentation for the review. Provincial review management has been tightened since 2025 — keep employment contracts, work-permit and residence documentation, payroll records and tax payment vouchers ready, because the review process now looks more closely at the underlying facts.
• Interaction with other talent schemes. Where the individual also receives other talent rewards or subsidies, the excess-subsidy calculation can be reduced accordingly; review the local rules to avoid double counting.

Practical steps

• Compile the list of overseas employees in Dongguan and test each against the eligibility categories, the 90-day rule and the 15% excess rule.
• Pull 2025 tax-year IIT records through the e-Tax Bureau early to confirm the excess-tax amount before starting the application.
• Prepare the documentary file (employment contract, work permit and residence permit, payroll, tax vouchers, and certification of high-calibre/urgently-needed status where applicable).
• Submit online before 17:00 on 28 September 2026, and keep the application reference for follow-up.
• Track subsequent years: the underlying policy runs to 31 December 2027, and each autumn brings a new window for the preceding tax year.

Sources

• 东莞市人民政府 — 关于开展东莞市境外紧缺人才认定及个人所得税优惠政策财政补贴申报工作的通告（2026年8月28日至9月28日）: https://www.dg.gov.cn/dgzsj/gkmlpt/content/4/4579/post_4579098.html
• 广东省财政厅 — 税收政策（广东省贯彻大湾区个税优惠及审核管理文件索引）: https://czt.gd.gov.cn/shuishou
• 广东政务服务网 — 境外紧缺人才个税补贴申报入口（东莞通告指定办理渠道）: https://www.gdzwfw.gov.cn/portal/v3/guide/11441900MB2C8994323442111546000

Related reading

• see also: expatriate income tax basics for foreign employees in China (expatriate-income-tax)
• see also: GBA professional mobility and the lawyer pilot (gba-talent-2026)

大湾区人才个税补贴申报季开启：东莞2026年度窗口（2025纳税年度）实务指南

概述

每年，在粤港澳大湾区内地九市工作的境外人才都可申请一项财政补贴，使个人所得税实际负担约为应纳税所得额的15%。机制如下：年度已缴个税超过应纳税所得额15%的部分，由地方政府给予补贴，且补贴本身免征个税。

2026年8月28日，东莞——大湾区九市之一——开启2026年度2025纳税年度补贴申报窗口，截止时间为2026年9月28日17:00。通告由东莞市人民政府发布，在城市层面落实国家与省级大湾区个税优惠政策框架。对在东莞雇佣境外高管与专业人才的外资企业而言，这一窗口是具体而有期限的合规节点，提前准备者受益。

政策依据

大湾区个税优惠建立在层层文件之上：

• 国家层面：《财政部 税务总局关于延续实施粤港澳大湾区个人所得税优惠政策的通知》（财税〔2023〕34号），适用于大湾区内地九市（广州、深圳、珠海、佛山、惠州、东莞、中山、江门、肇庆），执行至2027年12月31日。
• 省级层面：广东省贯彻实施通知（粤财税〔2023〕21号），以及省财政、科技、人社、税务四部门加强审核管理的通知（粤财税〔2025〕20号）。
• 市级层面：东莞市财政局等四部门《东莞市粤港澳大湾区个人所得税优惠政策财政补贴实施办法》（东财规〔2026〕2号）。

谁符合条件

就东莞2025纳税年度而言，申请人须属于下列”境外人才”类别之一：香港、澳门永久性居民；取得香港入境计划（优才、专业人士及企业家）的香港居民；台湾地区居民；外国国籍人士；取得国外长期居留权的留学回国人员和海外华侨——以上均不含未注销内地户籍对象。

此外，申请人还须满足：

• 在东莞注册的企业和其他机构任职、受雇，或在东莞提供独立个人劳务，或在东莞从事生产、经营活动；
• 申请补贴时仍在岗，且2025纳税年度内在东莞工作累计满90天以上（不含90天）；以及
• 在东莞依法缴纳个税，且已缴税额超过应纳税所得额的15%。

高端人才与紧缺人才依省市规则分别认定；补贴按超额税额申报。

如何申请

线上办理：

1. 通过自然人电子税务局（etax.chinatax.gov.cn）查询个税数据，完成授权并获取查询序列号。
2. 在广东政务服务网（gdzwfw.gov.cn）按指定事项办理。
3. 或前往政务服务中心网办区自助办理，现场提供导办指引。

线上系统于2026年9月28日17:00关闭，逾期不予受理。雇主应注意：补贴经相关部门审核后发放给个人，且补贴收入本身免征个税。

对外资雇主的含义

• 一年一次、有期限的任务。 在9月中旬前识别东莞工资册上每一位符合条件的境外高管与专业人才（包括跨境通勤或在莞常住的港澳居民）。
• 两项测试要核验。 纳税年度内90天以上工作测试与超15%税额测试均依赖工资与税务数据；财务应在窗口关闭前、而非最后几天完成确认。
• 专家多地工作需注意归属。 若外籍专家年度内在多个大湾区城市工作，资格分析须尊重雇佣主体与实际工作城市；东莞规则在此点上遵循省级框架。
• 为审核备好文件。 2025年起省级审核管理加强——请备妥劳动合同、工作许可与居留证件、工资记录与纳税凭证，审核将更仔细地检视底层事实。
• 与其他人才计划的互动。 若个人同时领取其他人才奖励或补贴，超额补贴计算可能相应扣减；请查阅当地规则避免重复计算。

实务建议

• 编制在东莞境外员工清单，逐人对照资格类别、90天规则与15%超额规则。
• 尽早通过电子税务局调取2025纳税年度个税记录，在启动申请前确认超额税额。
• 准备文件卷（劳动合同、工作许可与居留许可、工资、纳税凭证，以及高端/紧缺人才认定材料，如适用）。
• 在2026年9月28日17:00前完成线上申报，保留申请编号以便跟进。
• 跟踪后续年度：基础政策执行至2027年12月31日，每年秋季将开启对应上一年度的新窗口。

来源

• 东莞市人民政府 — 关于开展东莞市境外紧缺人才认定及个人所得税优惠政策财政补贴申报工作的通告（2026年8月28日至9月28日）: https://www.dg.gov.cn/dgzsj/gkmlpt/content/4/4579/post_4579098.html
• 广东省财政厅 — 税收政策（广东省贯彻大湾区个税优惠及审核管理文件索引）: https://czt.gd.gov.cn/shuishou
• 广东政务服务网 — 境外紧缺人才个税补贴申报入口（东莞通告指定办理渠道）: https://www.gdzwfw.gov.cn/portal/v3/guide/11441900MB2C8994323442111546000

相关阅读

• 见：外籍员工在华个税基础（expatriate-income-tax）
• 见：大湾区专业人才流动与律师执业试点（gba-talent-2026）