16:15 - 7.09.2026

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September 7, Fineko/abc.az. Effective September 1, 2026, foreign individuals receiving dividends and bonuses from foreign-invested enterprises in China are subject to a 20% individual income tax, according to China's Ministry of Finance.

Companies distributing dividends are required to withhold the tax and file declarations by the 15th of the following month.

If a company fails to withhold the amount, the individual recipient must self-pay the tax by June 30 of the following year. This new regulation repeals the previous tax exemption policy established in 1994.