In Shenzhen, eligible expats may apply for individual income tax (IIT) subsidies annually under a preferential policy effective until Dec. 31, 2027. The application window changes each year. For example, for the 2025 tax year, the period was Jan. 1-March 31, 2026, which is significantly earlier than in previous years. Please keep an eye on official announcements for the latest dates.

Benefits (based on the 2026 guidelines)

• Subsidy amount: IIT paid exceeding 15% of taxable income

• Tax treatment: The subsidy itself is tax-exempt

• Annual cap: Up to 5 million yuan per taxpayer per tax year

(More information can be found at https://www.sz.gov.cn/szzt2010/wgkzl/jcgk/jcygk/zdzcjc/content/mpost_12588343.html  )

Eligibility

Applicants must qualify under either the “High-Caliber Talent” or “In-Demand Talent” categories for the Shenzhen GBA IIT Subsidy Program (see the attached documents on the bottom of this website: https://www.sz.gov.cn/szzt2010/wgkzl/jcgk/jcygk/zdzcjc/content/mpost_12588343.html  )

High-Caliber Talent includes:

Individuals who work in Shenzhen’s major innovation platforms, research institutions, medical institutions, public health institutions, schools, colleges, universities, CPC schools, or in enterprises within Shenzhen’s key development industries, and who meet at least one of the following criteria:

• Selected recipients of major talent projects at the national, Guangdong provincial, or Shenzhen municipal level

• Holders of the Guangdong Provincial “Talent Youyue Card”

• Holders of the Shenzhen “Pengcheng Youcai Card”

• Foreign top-tier talents (Category A) under the Classification Standards for Foreigners Working in China, except those qualifying solely because their “average salary income” is not less than 6 times the previous year’s average social wage income in Shenzhen

• Holders of the Confirmation Letter for Foreign Top-Tier Talents, the Confirmation Letter for Guangdong Provincial Foreign High-Level Talents, or the Confirmation Letter for Guangdong Provincial Hong Kong, Macao, and Taiwan High-Level Talents

In-Demand Talent includes:

• Research personnel holding positions in Shenzhen’s major innovation platforms, research institutions, medical institutions, or public health institutions

• Teaching and research personnel holding positions in Shenzhen’s schools, colleges, universities, or CPC schools

• Key technical personnel, skilled personnel, or senior management personnel holding positions in enterprises within Shenzhen’s key development industries

Shenzhen’s key development industries include:

• High-tech companies / special and refined companies / single champion companies in the manufacturing industry / gazelles / unicorns, or international industrial and standards organizations

• Strategic emerging industries and future industries

• Modern service industries

Inquiries

Pingshan District Human Resources Bureau: +86 755 85209437 / 85209307