Announcement of the Ministry of Finance and the State Administration of Taxation on Matters Concerning Individual Income Tax Policy on Dividends and Bonuses for Foreign Individuals (Announcement No. 2026 of the Year 27 by the Ministry of Finance and the State Administration of Taxation)

Date: 2026-09-01

The following announcement outlines key matters regarding the individual income tax policy on dividends and interest income for non-resident individuals:

1. Dividends and bonuses received by foreign individuals from foreign-invested enterprises shall be subject to individual income tax under the category of "interest, dividends, and bonuses" at a rate of 20%.

2. When a foreign-invested enterprise pays dividends or bonuses to a non-resident individual, it shall withhold and remit taxes and declare them within 15 days after the payment. If the enterprise fails to withhold tax, the non-resident individual receiving the dividend or bonus must pay the tax by 30 of 6 in the year following receipt of the income. If the tax authority issues a notice requiring payment within a specified period, the individual must comply with that deadline.

3. This announcement shall take effect on 2026/9/1. Article 2, Section (8) of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues Concerning Individual Income Tax" (Caishui [Year 1994] No. 20) is hereby repealed.

This is hereby announced.

Ministry of Finance and State Administration of Taxation

2026-9-1