Announcement on Continuing Implementation of Enterprise Income Tax and Value-Added Tax Policies for Foreign Institutions That Invest in the Domestic Bond Market

关于延续实施境外机构投资境内债券市场企业所得税、增值税政策的公告

Tax exemption for foreign bond investors continues.

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(Issued by the Ministry of Finance and the State Taxation Administration on January 13. 2026.)

(财政部及税务总局于二零二六年一月十三日发布。)

MOF and STA Announcement [2026] No.5

财政部、 税务总局公告[2026]年 第5号

We hereby announce the relevant tax policy below in order to further promote the opening of the bond market to foreign1 investment:

为进一步推动债券市场对外开放，现将有关税收政策公告如下：

The levy of enterprise income tax and

自2026年１月1日起至2027年12月31日止，对境外机构投资境内债券市场取得的债券利息收入暂免征收企业所得税和增值税。

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