Now Shenzhen | June 28, 2023
The personal tax subsidy for high-end talents from Guangdong, Hong Kong and Macao Greater Bay Area, which should have been announced in August 2022, has still not been issued by nine cities in GBA, but recently the Guangdong Provincial Department of Finance, the Provincial Department of Science and Technology, the Provincial Department of Human Resources and Social Security, and the Guangdong Provincial Taxation Bureau of the State Administration of Taxation jointly issued the Notice on Further Implementing the Preferential Policies on Personal Income Tax in Guangdong, Hong Kong and Macao Greater Bay Area (Guangdong Cai Shui [2023] No. 21. (hereinafter referred to as “Notice”) to further clarify the preferential landing policies for individual income tax in Guangdong, Hong Kong and Macao Greater Bay Area.
With the notice issued by the government department of Guangdong Province, nine cities (Guangzhou, Shenzhen, Zhuhai, Foshan, Huizhou, Dongguan, Zhongshan, Jiangmen, Zhaoqing) in Guangdong Province will release the details soon. The Notice is for the subsidies corresponding to the amount of personal income tax paid by high-end talents in 2021. The Notice lists the basic conditions for applicants, which are basically same as in 2020, and the basic conditions for applicants are as follows:
(1) Permanent residents of Hong Kong and Macao, Hong Kong residents who have obtained the Hong Kong Admission Scheme (merit, professionals and entrepreneurs), residents of Taiwan, persons of foreign nationality, persons who have obtained the right to long-term residence abroad and overseas Chinese;
(2) Working in the nine cities of the Pearl River Delta and paying taxes according to the law;
(3) Comply with laws and regulations, research ethics and research integrity;
(4) Talents who belong to the fields of science and technology innovation, key development industries and philosophy and social sciences, and who meet the requirements of the directory of high-end and scarce talents outside the cities.
The notice does not specify the qualifications and working conditions in detail, and we will not know whether the qualifications, working conditions and other details have changed until the official notices are issued by the nine cities’ government departments.
As the usual application period is only one month, applicants who meet the basic conditions can also prepare the following materials as required in 2020 in advance:
- Register the Personal Income Tax App, which can be applied at any tax office lobby, or online in Shenzhen; Can get anwsers from our article below:【TAX】Complete IIT Annual Settlement Online
- If you have not applied for this subsidy before, it is recommended to change the name and passport number in all systems first: such as the tax bureau system, social insurance system, bank card account name, etc;
- Personal income tax declaration certificate for the year 2021;
- Payment certificate of social insurance for the year 2021 (since this is already required in 2020, I personally guess that it will be mostly mandatory this year). Applicants who have not bought social insurance in 2021 are advised to check in advance how to make up social security payments;
- Scanned copies of passport, work permit and work-type residence permit;
- other matericals (such as personal commitment letter, company commitment letter, etc.).
The above is only for your reference and the final list of materials issued by each city shall prevail.
For those who have questions about registering personal income tax app and making up social insurance payments, you can also contact us for consultation.
Special reminder: If you will leave China soon, please keep your mobile phone number and bank card valid, otherwise you will not be able to apply for the subsidy.
Please scan the QR code to view the original government notice in Chinese:
Scan the QR code to follow us, we will release the latest guidelines once the notice released in Shenzhen.
