摘要：Beginning September 15, 2025, the city of Dongguan officially opens applications for financial subsidies under the Greater Bay Are
Beginning September 15, 2025, the city of Dongguan officially opens applications for financial subsidies under the Greater Bay Area Individual Income Tax (IIT) Preferential Policy.
从2025年9月15日起，东莞正式开放申请大湾区个人所得税（IIT）优惠政策下的财政补贴。
The program is designed to ease the tax burden on overseas high-end talent and specialists, encouraging them to work and live in the Guangdong-Hong Kong-Macao Greater Bay Area.
该计划旨在减轻海外高端人才和专家的税收负担，鼓励他们在粤港澳大湾区工作和生活。
Application Period
申请时间
1.September 15 – October 24, 2025
1.2025年9月15日 - 10月24日
2.Online submissions will close at 24:00 on October 24. Late applications will not be accepted.
2.在线提交将于10月24日24:00截止。逾期申请将不被接受。
Application Channels
申请渠道
1.Online: Applicants must first log into the State Taxation Administration’s Individual Income Tax System (https://etax.chinatax.gov.cn) to retrieve IIT data and obtain a query code. They may then complete the application via the Guangdong Government Service Network (https://www.gdzwfw.gov.cn).
1.在线：申请人必须首先登录国家税务总局的个人所得税系统（https://etax.chinatax.gov.cn）以检索IIT数据并获取查询代码。然后，他们可以通过广东政务服务网（https://www.gdzwfw.gov.cn）完成申请。
2.Offline: Applicants may also use self-service facilities at local government service centers, where staff will provide guidance.
2.线下：申请人也可以使用当地政务服务中心的自助设施，工作人员将提供指导。
Who Can Apply
谁可以申请
The subsidy applies to overseas high-end talent working in Dongguan. Eligible groups include:
补贴适用于在东莞工作的海外高端人才。符合条件的群体包括：
1.Foreign nationals holding a valid work permit in China, including those classified under the Foreign Work Permit (Category A) system, holders of a Confirmation Letter for Foreign High-End Talent, or recognized as high-level professionals by national, provincial, or municipal authorities. These individuals typically serve as senior managers or key technical experts in enterprises and institutions in Dongguan.
1.持有中国有效工作许可证的外国公民，包括在外国工作许可证（A类）体系下分类的人员、外国高端人才确认函的持有者，或被国家、省、市当局认定为高级专业人员。这些个人通常在东莞的企业和机构中担任高级管理人员或关键技术专家。
2.Hong Kong and Macao permanent residents, including participants of the Hong Kong Admission Scheme for Talents, Professionals, and Entrepreneurs.
2.香港和澳门永久居民，包括参与香港优秀人才入境计划的人士。
3.Taiwan residents working in qualified sectors.
3.在合格行业工作的台湾居民。
4.Overseas Chinese with permanent residency abroad and returned overseas students who hold relevant recognition from China’s talent authorities.
4.在国外拥有永久居留权的华侨以及持有中国人才当局相关认定的归国留学生。
In addition, applicants must:
此外，申请人必须：
1.Have worked in Dongguan for at least 90 days in the tax year.
1.在纳税年度内已在东莞工作至少90天。
2.Have paid IIT in Dongguan, with tax liability exceeding 15% of taxable income.
2.已在东莞缴纳IIT，且纳税责任超过应纳税所得额的15%。
3.Work in science and technology innovation, key development industries, or philosophy and social sciences.
3.在科技创新、重点发展产业或哲学社会科学领域工作。
4.Abide by laws, regulations, academic ethics, and research integrity.
4.遵守法律法规、学术道德和研究诚信。
Subsidy Standard
补贴标准
Dongguan will provide a financial subsidy equal to the portion of IIT paid in excess of 15% of taxable income. The subsidy is exempt from further IIT, and the maximum annual amount for each applicant is RMB 5 million.
东莞将提供财政补贴，补贴金额相当于超过应纳税所得额15%的IIT部分。补贴免于进一步缴纳IIT，每位申请人的年度最高金额为人民币500万元。
Required Documents
所需文件
Applicants must prepare and submit:
申请人必须准备并提交以下文件：
1.Identity documents:
1.身份文件：
(1)Foreign nationals: passport, work permit (Category A), high-end talent confirmation letters, or permanent residence ID card for foreigners.
(1)外国公民：护照、工作许可证（A类）、高端人才确认函或外国人永久居留身份证。
(2)Hong Kong and Macao residents: permanent resident ID cards, Mainland Travel Permits, or proof of participation in Hong Kong talent admission schemes.
(2)香港和澳门居民：永久居民身份证、港澳居民来往内地通行证或参与香港人才入境计划的证明。
(3)Taiwan residents: Mainland Travel Permit.
(3)台湾居民：台湾居民来往大陆通行证。
(4)Overseas Chinese/returned overseas students: Chinese passport/ID, overseas permanent residence permits, and education certificates (if applicable).
(4)华侨/归国留学生：中国护照/身份证、国外永久居留许可以及教育证书（如适用）。
2.Bank account information (Mainland account consistent with tax registration).
2.银行账户信息（与税务登记一致的内地账户）。
3.Employer and personal commitment letters.
3.雇主和个人承诺书。
4.Proof of employment in Dongguan in the qualifying sectors.
4.在东莞合格行业工作的证明。
5.Proof of high-end talent status, as recognized by relevant talent authorities.
5.由相关人才当局认定的高端人才身份证明。
6.Tax data authorization from the Individual Income Tax System.
6.个人所得税系统授权的税务数据。
All documents must be uploaded electronically as color scans or photos. Applicants and their employers are responsible for the authenticity and accuracy of materials. Fraudulent claims will result in disqualification, repayment of subsidies, and potential legal action.
所有文件必须以彩色扫描件或照片的形式电子上传。申请人及其雇主负责材料的真实性和准确性。虚假申请将导致取消资格、退还补贴以及可能的法律行动。
Review Process
审查流程
Applications will undergo a tiered review system:
申请将经过分层审查系统：
1.Township-level departments conduct initial checks.
1.镇级部门进行初步检查。
2.Dongguan Science and Technology Bureau confirms high-end talent qualifications.
2.东莞市科学技术局确认高端人才资格。
3.City-level authorities compile the list of approved applicants and seek opinions from finance, taxation, market regulation, public security, and other relevant departments.
3.市级当局编制获批申请人名单，并征求财政、税务、市场监管、公安等相关部门的意见。
4.Final approval is granted by the Municipal Talent Work Leading Group.
4.最终批准由市人才工作领导小组授予。
5.Approved subsidies are transferred directly to applicants’ Mainland bank accounts.
5.批准的补贴将直接转入申请人的内地银行账户。
The Finance Bureau and other departments will carry out supervision and inspections. Individuals or organizations found guilty of false declarations, fraudulent claims, or misuse of funds will face penalties under relevant laws, and criminal liability if necessary.
财政局和其他部门将进行监督和检查。被发现虚假申报、欺诈性申请或滥用资金的个人或组织将根据相关法律受到处罚，必要时将追究刑事责任。
来源：外事商务咨询中心
