Announcement on Matters Relevant to the Policy of Individual Income Tax on Dividends and Extra Dividends Paid to Foreign Individuals

关于外籍个人股息红利个人所得税政策有关事项的公告

China ends tax exemption on foreigner dividend income / Issued: 2026-09-01 ; Effective: 2026-09-01

By Susan Mok

(Issued by the Ministry of Finance and the State Taxation Administration on, and effective from, September 1, 2026.)

(财政部及税务总局于二零二六年九月一日发布施行。)

Announcement of the MOF and STA [2026] No.27

财政部、税务总局公告[2026]年第27号

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