Hengqin’s Talent Subsidy List: Amounts, Tiers and How They Sit Against the Income Tax Preference
- The Executive Committee of the Guangdong-Macao In-depth Cooperation Zone in Hengqin issued the List of Talent Subsidies Available under document number Yue Ao Shen He Zhi Zi [2026] No. 45, dated 14 October 2026 and released on 16 October 2026.
横琴粤澳深度合作区执行委员会印发《可享惠人才补贴清单》，文号为粤澳深合执字〔2026〕45 号，落款 2026 年 10 月 14 日，2026 年 10 月 16 日发布。
- The list sits beneath a companion notice, Yue Ao Shen He Zhi [2026] No. 44, on improving the connection between the zone’s individual income tax preference and the benefits available to talent.
清单的上位衔接文件是《关于进一步做好横琴个人所得税优惠政策享惠衔接工作的通知》（粤澳深合执〔2026〕44 号）。
- High-level talent living allowances run in four tiers — distinguished, leading, top-tier and young talent — capped at RMB 8 million, 3 million, 2 million and 1.5 million respectively, paid in equal instalments over five years.
高层次人才生活补贴分”杰出人才””领军人才””拔尖人才””青年英才”四档，分别最高 800 万元、300 万元、200 万元、150 万元，分 5 年等额发放。
- Young talent allowances are paid over three years: up to RMB 270,000 for a doctorate, 90,000 for a master’s degree and 60,000 for a bachelor’s degree; skilled-talent allowances range from RMB 20,000 to 60,000 over two years.
青年人才生活补贴分三年发放，博士最高 27 万元、硕士最高 9 万元、本科最高 6 万元；技能人才生活补贴分两年发放，为 2 万元至 6 万元。
- Every line is marked by benefit category — “Macao residents” and “high-end and urgently needed” — and the list is a schedule of amounts, not a determination of who qualifies; eligibility is decided by the competent authorities.
清单每一项均按享惠类别标注”澳门居民”与”高端紧缺”，它是一份金额表而非资格认定结论，具体资格以主管部门认定为准。
- The individual income tax preference and the talent subsidies are two separate instruments — a differential-burden fiscal arrangement on one side, direct fiscal grants on the other — tied together procedurally by No. 44, not merged.
个人所得税优惠与人才补贴是两条线：前者是税负差额的财政安排，后者是直接的财政补贴，44 号文在程序上把两者衔接，并未合并。
Hengqin’s Talent Subsidy List: Amounts, Tiers and How They Sit Against the Income Tax Preference | 横琴人才补贴清单：金额档次与个人所得税优惠如何衔接
Overview
On 16 October 2026 the Executive Committee of the Guangdong-Macao In-depth Cooperation Zone in Hengqin released the List of Talent Subsidies Available (可享惠人才补贴清单), issued as Yue Ao Shen He Zhi Zi [2026] No. 45 and dated 14 October 2026. It sits beneath a companion notice, Yue Ao Shen He Zhi [2026] No. 44, on further improving the connection between the zone’s individual income tax preference and the benefits available to talent.
The list answers a question the tax preference alone never answered. A tax rule tells a company how a person’s income is treated; it does not say what that person receives, in what amount, over how many years. The list is a schedule: five lines, each with a ceiling, a payment rhythm and a benefit-category tag. For a company building a package for a senior hire in the zone, that is the difference between an argument and a number.
Two cautions belong up front. A schedule of amounts is not a determination of eligibility: the list marks categories, and the competent authorities decide who falls inside them. The tax preference and the subsidies are also not one instrument; reading them as one produces the wrong arithmetic.
What the October 2026 documents do
The pair works in sequence. No. 44 establishes how the individual income tax preference connects to the benefits on offer; No. 45 then fixes the amounts. Neither document creates a new tax rate. What changes is that the fiscal side of the package is now published in tabular form, with tiers and instalments, rather than being assembled case by case.
The list covers five lines — high-level talent living allowances, education subsidies for their children, young talent living allowances, postdoctoral living allowances, and skilled-talent living allowances. Each carries a benefit-category marking, “Macao residents” (澳门居民) and “high-end and urgently needed” (高端紧缺), and the list refers to two further policy numbers, Yue Ao Shen He Jing Fa Tong [2026] No. 11 and [2024] No. 4.
That marking is the operative detail for anyone reading the list from outside the zone. It describes which policy track a subsidy line is attached to; it does not, on its face, resolve whether a particular employee — a foreign national who is not a Macao resident, for instance — qualifies. That is for the competent authorities to determine, and a company should obtain the determination rather than infer it from the label.
The five subsidy lines
High-level talent living allowance. Four tiers: distinguished talent (杰出人才), leading talent (领军人才), top-tier talent (拔尖人才) and young talent (青年英才), capped at RMB 8 million, RMB 3 million, RMB 2 million and RMB 1.5 million respectively, paid in equal instalments over five years.
Education subsidy for children of high-level talent. Children are guaranteed a school place in the zone’s public pre-school and compulsory-education schools. Where a child instead attends a non-public school in the zone or a Macao school that does not provide free education, the household may apply for a one-off subsidy equal to 30 per cent of tuition paid up to and including the junior secondary stage, capped at RMB 300,000.
Young talent living allowance. Paid across three years: up to RMB 270,000 for a doctorate (or deputy senior professional title), RMB 90,000 for a master’s degree (or intermediate title) and RMB 60,000 for a bachelor’s degree (or assistant-level title).
Postdoctoral living allowance. Postdoctoral researchers working at postdoctoral research stations, station branches and innovation practice bases in the zone receive up to RMB 400,000 a year for two consecutive years. Those who stay in the zone, or come to it, to work or start a business after leaving the station receive up to RMB 120,000 a year for five consecutive years. Where a researcher’s station period is extended because of a national major project funded by the National Natural Science Foundation, the National Social Science Fund or the China Postdoctoral Science Foundation, a one-off RMB 100,000 allowance may be applied for in the third year.
Skilled talent living allowance. Senior technician (level 1) and above: RMB 60,000. Technician (level 2): RMB 30,000. Advanced worker (level 3): RMB 20,000. Paid in two equal instalments.
Reading the subsidies against the tax preference
Three points carry most of the practical weight.
The first is that these are different instruments. The individual income tax preference works as a differential-burden arrangement: where the burden on qualifying talent exceeds the reference rate, the excess is dealt with fiscally. The talent subsidies are direct fiscal grants, triggered by an award or a qualification rather than by a tax computation. No. 44 links the two procedurally, but they do not merge, and a company that treats a subsidy receipt as reducing the tax-side entitlement, or the reverse, will misstate the package.
The second is that category comes before amount. Because each line is marked by benefit category, the sequence for a company is: identify the category the person is being put forward under, confirm with the competent authority that the person falls within it, then read the ceiling and the instalment schedule off the list. Doing this in the other order — picking a number first and looking for a category afterwards — is how packages end up built on an assumption that does not survive review.
The third is timing. Payments spread over two, three or five years. A five-year instalment schedule behaves differently in a package from a signing payment: it ties the person to the zone for the duration, it interacts with any deferred compensation or equity arrangement running in parallel, and it creates a vesting-like question the employment contract should answer explicitly.
Implications for foreign companies
For a foreign-invested employer in the zone, the list is best used as a modelling input, not a promise. The working points follow.
Model the package in two columns: the tax side and the subsidy side. A person may be affected by one, both or neither, and the columns are computed on different bases. Presenting a single blended figure to a candidate or to headquarters obscures which part is contractual and which is contingent on an administrative determination.
Obtain the category determination before the offer, not after. The list is explicit about categories and silent about individual outcomes; where a candidate is a foreign national and not a Macao resident, the question of which line, if any, applies should be put to the competent authority in writing. This article does not assert that such an employee is or is not eligible under any line: the list does not settle it, and the determination is not ours to make.
Keep the personnel file capable of supporting the claim. Tiered allowances rest on tiered findings — a title, a degree, a station record, a skill level. The list fixes amounts by reference to those findings, so the evidence that supports the finding is the evidence that supports the payment.
Treat Hengqin and Macao as one market when sizing the package, because the zone’s own data describes one. By 21:00 on 21 October 2026, passenger trips through Hengqin port passed 30 million for the year, up 27.1 per cent; trips by Hong Kong and Macao residents exceeded 9.27 million, up 32.4 per cent; trips by foreign nationals reached 500,000, up 51.4 per cent.
Vehicle flows tell the same story from the goods side: by 13 October 2026, cumulative vehicles supervised by customs through the joint one-stop lane for passenger and freight vehicles passed 10 million, and this year’s total already exceeds 3.57 million, up more than 37.7 per cent.
For employers in food service and hospitality, one further arrangement is worth noting. On 16 October 2026 the Macao Municipal Affairs Bureau, with Gongbei Customs and the zone’s Executive Committee, held a session on the arrangement signed this year on inspection and quarantine of food shipped from Macao to the zone: listed food from listed enterprises may, after inspection by the Bureau, be shipped to the zone on the Bureau’s certificate for use by catering premises there.
Related reading
- *The Greater Bay Area IIT Subsidy for Overseas Talent: Filing the 2025 Tax-Year Claim* (Article 348) — the filing mechanics for the tax-side subsidy, not repeated here.
- *GBA talent tax-subsidy season opens: Dongguan’s 2026 application window* (Article 393) — how one city in the wider area runs its window.
Sources
- 横琴粤澳深度合作区执行委员会·《关于印发〈可享惠人才补贴清单〉的通知》（粤澳深合执字〔2026〕45 号，2026-10-16 发布）：https://www.hengqin.gov.cn/macao_zh_hans/zwgk/tzgg/gg/content/post_3949828.html
- 横琴粤澳深度合作区·横琴口岸年度客流突破 3 000 万人次（2026-10-21）：https://www.hengqin.gov.cn/macao_zh_hans/hzqgl/dtyw/dtxx/content/post_3951939.html
- 广东省人民政府·横琴口岸”粤澳联合一站式”车道通关车流突破 1 000 万辆次：https://www.gd.gov.cn/zwfw/bmts/content/post_4966260.html
- 澳门特别行政区政府入口网站·澳门食品输往横琴合作区政策专场（2026-10-16）：https://www.gov.mo/zh-hant/news/1275638/
横琴人才补贴清单：金额档次与个人所得税优惠如何衔接
概述
2026 年 10 月 16 日，横琴粤澳深度合作区执行委员会发布《可享惠人才补贴清单》，文号为粤澳深合执字〔2026〕45 号，落款日期 2026 年 10 月 14 日。清单的上位衔接文件是《关于进一步做好横琴个人所得税优惠政策享惠衔接工作的通知》（粤澳深合执〔2026〕44 号）。
这份清单回答了一个此前没有答案的问题。税收规则告诉企业一个人的所得如何计税，却不告诉企业这个人实际能拿到什么、金额多少、分几年。清单是一张表：五项补贴，每项有上限、有发放节奏、有享惠类别标注。对正在为合作区高级岗位设计薪酬包的企业而言，这决定了方案是停留在讨论层面，还是能落到具体数字。
有两点需要放在最前面。其一，金额表不是资格认定结论：清单标注的是类别，谁落在类别之内由主管部门认定。其二，个人所得税优惠与人才补贴也不是同一件工具，当成一件事来算会算错。
2026 年 10 月两份文件做了什么
两份文件是先后关系。44 号文解决个人所得税优惠与各项待遇之间如何衔接，45 号文随后把金额定下来。两份文件都没有新设税率。变化在于，这套安排中属于财政一侧的内容，从此以表格形式公布，有档次、有分期，而不必再逐案拼装。
清单覆盖五项：高层次人才生活补贴、高层次人才子女教育补贴、青年人才生活补贴、博士后人才生活补贴、技能人才生活补贴。每一项都带享惠类别标注——”澳门居民”与”高端紧缺”——清单同时指向另外两个政策文号，即粤澳深合经发通〔2026〕11 号与〔2024〕4 号。
对从合作区之外阅读这份清单的人来说，这个标注才是最要紧的细节。它说明某一项补贴挂在哪条政策线上，本身并不解决某位具体员工——例如并非澳门居民的外籍人士——是否适用。这属于主管部门的认定，企业应当取得该认定，而不是从标签上推定。
五项补贴的具体内容
高层次人才生活补贴。 分四档：杰出人才、领军人才、拔尖人才、青年英才，分别最高 800 万元、300 万元、200 万元、150 万元，分 5 年等额发放。
高层次人才子女教育补贴。 子女就读合作区公办学前教育、义务教育阶段学校的，提供学位保障。若选择就读合作区非公办学校，或就读澳门非实施免费教育的学校，可以家庭为单位申请一次性补贴，标准为初中教育阶段（含）以前累计缴交学费金额的 30%，最高 30 万元。
青年人才生活补贴。 分三年发放：博士（或副高级职称）最高 27 万元，硕士（或中级职称）最高 9 万元，本科（或助理级职称）最高 6 万元。
博士后人才生活补贴。 在合作区博士后科研工作站、工作站分站和创新实践基地工作的博士后，每年最高 40 万元，连续 2 年。出站后留在合作区或来到合作区工作创业的，每年最高 12 万元，连续 5 年。在站博士后因承担国家重大项目、获得国家自然科学基金、国家社会科学基金、中国博士后科学基金等资助项目而延期出站的，第 3 年可申请一次性 10 万元生活补贴。
技能人才生活补贴。 高级技师（一级）及以上 6 万元，技师（二级）3 万元，高级工（三级）2 万元，分两年等额发放。
补贴与个人所得税优惠如何对照阅读
有三点最影响实际操作。
第一，这是两种不同的工具。个人所得税优惠以税负差额的方式落实：符合条件的人才，其税负超过参照水平的部分由财政安排解决。人才补贴则是直接的财政补贴，触发条件是获评或取得某项资格，而不是一次税额计算。44 号文在程序上把两者衔接，但两者并没有合并成一项待遇。企业若把补贴收入当作可以冲减税侧权益的项目，或者反过来处理，都会把薪酬包算错。
第二，先定类别，再看金额。由于每一项都带类别标注，企业的顺序应当是：先确定这名人员按哪一类申报，向主管部门确认其确实落在该类之内，然后再从清单上读取上限与发放节奏。反过来做——先挑一个数字，再去找类别——方案往往建立在经不起复核的假设上。
第三，时间维度。补贴分两年、三年、五年发放。分五年发放的生活补贴，在薪酬包里的性质与一次性签约金并不相同：它把人在这段时间内与合作区绑定，与企业在同期安排的递延薪酬或股权激励相互影响，也会产生类似归属期的问题，这些问题应当在劳动合同中写明。
对外资企业的实务意义
对在合作区经营的外资企业而言，这份清单适合当作测算的输入，而不是承诺。以下是操作要点。
薪酬包按两栏测算：税的一栏与补贴的一栏。一名人员可能只涉及其中一栏，也可能两栏都涉及，或者都不涉及，而两栏的计算基础不同。向候选人或向总部只报一个合并后的数字，会掩盖哪一部分属于合同义务、哪一部分取决于行政认定。
类别认定放在发出录用通知之前，而不是之后。清单对类别写得很明确，对个人结果则没有表态；当候选人是外籍人士、且并非澳门居民时，究竟适用哪一项、是否适用，应当以书面方式向主管部门提出。本文并不主张此类员工在某项补贴下可以享受或不能享受：清单没有对此作出结论，这一认定也不由本文作出。
人事档案要能支撑申报。分档的补贴建立在分档的认定之上——职称、学历、在站记录、技能等级。清单正是以这些认定为参照确定金额，因此支撑认定的材料，就是支撑发放的材料。
测算薪酬包时，把横琴与澳门当作一个市场，因为合作区自己公布的数据描述的正是这样一个市场。截至 2026 年 10 月 21 日 21 时，今年经横琴口岸出入境旅客总量超过 3 000 万人次，同比增长 27.1%；出入境港澳居民超过 927 万人次，同比增长 32.4%；出入境外国旅客 50 万人次，同比增长 51.4%。
车辆流量从货物一侧给出同样的图景：截至 2026 年 10 月 13 日，客货车”粤澳联合一站式”车道运行以来，海关累计监管进出境车辆突破 1 000 万辆次，今年以来已超过 357 万辆次，同比增长超过 37.7%。
对餐饮与酒店行业的雇主，还有一项安排值得留意。2026 年 10 月 16 日，澳门市政署联同拱北海关、合作区执委会举办专场，介绍今年签署的《关于澳门输往横琴粤澳深度合作区食品食材检验检疫监管合作安排》：纳入清单的企业与品类，经市政署检验检疫后可凭其证明文件便捷输往合作区，供区内餐饮场所使用。
延伸阅读
- 《大湾区境外人才个税补贴：申报 2025 纳税年度的操作指南》（第 348 篇）——税侧补贴的申报操作在该文中展开，本文不重复。
- 《大湾区人才税补申报季开启：东莞 2026 年受理窗口》（第 393 篇）——大湾区内某一城市的窗口如何运行。
来源
- 横琴粤澳深度合作区执行委员会·《关于印发〈可享惠人才补贴清单〉的通知》（粤澳深合执字〔2026〕45 号，2026-10-16 发布）：https://www.hengqin.gov.cn/macao_zh_hans/zwgk/tzgg/gg/content/post_3949828.html
- 横琴粤澳深度合作区·横琴口岸年度客流突破 3 000 万人次（2026-10-21）：https://www.hengqin.gov.cn/macao_zh_hans/hzqgl/dtyw/dtxx/content/post_3951939.html
- 广东省人民政府·横琴口岸”粤澳联合一站式”车道通关车流突破 1 000 万辆次：https://www.gd.gov.cn/zwfw/bmts/content/post_4966260.html
- 澳门特别行政区政府入口网站·澳门食品输往横琴合作区政策专场（2026-10-16）：https://www.gov.mo/zh-hant/news/1275638/