Announcement of the Ministry of Finance and the State Taxation Administration on Matters Concerning Individual Income Tax on Dividends and Bonuses Received by Foreign Individuals

要点解读 Key Points

中文导读

财政部、税务总局公告2026年第27号规定：自2026年9月1日起，外籍个人从外商投资企业取得的股息红利所得，按照“利息、股息、红利所得”缴纳个人所得税，适用20%税率，由支付股息的外商投资企业代扣代缴；财税字〔1994〕20号第二条第（八）项同时废止。

• 税目与税率：外籍个人从外商投资企业取得的股息红利所得，按照“利息、股息、红利所得”缴纳个人所得税，适用20%税率（第一条）。
• 代扣代缴：外商投资企业向外籍个人支付股息红利时，应当代扣代缴税款，并于支付所得的次月15日内申报纳税（第二条）。
• 未扣缴时的自行缴纳：外商投资企业未扣缴税款的，取得股息红利的外籍个人应当在取得所得的次年6月30日前缴纳税款；税务机关通知限期缴纳的，外籍个人应当按照期限缴纳税款（第二条）。
• 生效与废止：本公告自2026年9月1日起执行，《财政部 国家税务总局关于个人所得税若干政策问题的通知》（财税字〔1994〕20号）第二条第（八）项同时废止（第三条）。

English Key Points

Announcement No. 27 of 2026 of the Ministry of Finance and the State Taxation Administration provides that, from 1 September 2026, dividends and bonuses received by foreign individuals from foreign-invested enterprises are subject to individual income tax as income from interest, dividends and bonuses at a rate of 20%, to be withheld by the paying enterprise. Item (8) of Article 2 of Caishui [1994] No. 20 is repealed at the same time.

• Category and rate: Dividends and bonuses received by a foreign individual from a foreign-invested enterprise shall be subject to individual income tax under the category of “interest, dividends and bonuses”, at a rate of 20% (Article 1).
• Withholding: When a foreign-invested enterprise pays dividends or bonuses to a foreign individual, it shall withhold the tax and declare and pay the tax by the 15th day of the month following the payment of the income (Article 2).
• Payment where not withheld: Where the enterprise fails to withhold the tax, the foreign individual who receives the dividends or bonuses shall pay the tax by 30 June of the year following the year in which the income is received; where the tax authority notifies a deadline for payment, the individual shall pay the tax within the notified period (Article 2).
• Effect and repeal: This Announcement is implemented from 1 September 2026. Item (8) of Article 2 of the Notice on Certain Individual Income Tax Policy Issues (Caishui [1994] No. 20) is repealed simultaneously (Article 3).

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