Ministry of Finance, State Taxation Administration: Foreign individuals' dividends from foreign-funded enterprises will be subject to individual income tax at a rate of 20%.

Announcement on Individual Income Tax Policy for Foreign Nationals on Dividend Income Announcement No. 27, 2026 of the Ministry of Finance and the State Taxation Administration The following is an announcement regarding the individual income tax policy for foreign nationals on dividend income: 1. Foreign nationals receiving dividend income from foreign-invested enterprises are required to pay individual income tax on interest, dividends, and bonus income at a tax rate of 20%. 2. When foreign-invested enterprises pay dividends to foreign nationals, they must deduct and withhold the tax and declare the tax payment within the 15th day of the month following the payment. If the foreign-invested enterprise fails to withhold the tax, the foreign national receiving the dividend must pay the tax by June 30 of the following year after receiving the income; if notified by the tax authorities to pay by a deadline, the foreign national must pay by that deadline. 3. This announcement shall take effect on September 1, 2026. Item (8) of Article 2 of the Notice on Several Policy Issues Concerning Individual Income Tax (Cai Shui Zi [1994] No. 20) is hereby abolished. This is announced. Ministry of Finance State Taxation Administration September 1, 2026 This article is excerpted from the official website of the Taxation Department of the Ministry of Finance, edited by Xu Wenqiang.