摘要：The program is based on a series of directives from China’s Ministry of Finance, the State Taxation Administration, and Guangdong

The Guangzhou Municipal Government has released the Guidelines for the Application of Financial Subsidies for Overseas Talents under the Guangdong-Hong Kong-Macao Greater Bay Area (GBA) Individual Income Tax Preferential Policy for the 2023 and 2024 Tax Years (2025 Edition).

广州市政府发布了《广州市关于落实粤港澳大湾区个人所得税优惠政策境外高端紧缺人才补贴申请指南（2025年版）》。

Policy Background

政策背景

The program is based on a series of directives from China’s Ministry of Finance, the State Taxation Administration, and Guangdong and Guangzhou authorities. It continues the GBA tax preferential policy first introduced in 2019 and later extended in 2023.

该计划基于中国财政部、国家税务总局以及广东和广州当局的一系列指导意见。它延续了2019年首次推出的粤港澳大湾区税收优惠政策，并于2023年进行了扩展。

Scope of Application

适用范围

Eligible overseas talents working in Guangzhou—including high-end and in-demand professionals—can apply for financial subsidies if their individual income tax payments in 2023 and 2024 exceed 15% of taxable income. The excess portion will be refunded as a subsidy, exempt from further taxation, with a maximum of RMB 5 million per person per tax year.

在广州工作的符合条件的海外人才，包括高端和急需的专业人才，如果其2023年和2024年的个人所得税支付额超过应纳税所得额的15%，可以申请财政补贴。超出部分将作为补贴退还，免征进一步税款，每人每年最高可达500万元人民币。

Applicants who also qualify under Nansha District’s preferential tax policy for Hong Kong and Macao residents may choose only one program and cannot enjoy multiple subsidies simultaneously.

符合南沙区针对港澳居民的税收优惠政策的申请人，只能选择一个项目，不能同时享受多项补贴。

Eligibility Criteria

资格条件

Applicants must:

申请人必须：

Hold eligible status (such as Hong Kong or Macao permanent residency, Taiwan residency, foreign nationality, or overseas Chinese with long-term foreign residency).

持有有效身份（如香港或澳门永久居留权、台湾居留权、外国国籍或长期海外居留的华侨）。

Work in Guangzhou enterprises or institutions, provide independent professional services, or engage in business activities for at least 90 days within the tax year.

在广州的企业或机构工作，提供独立专业服务，或在纳税年度内从事商业活动至少90天。

Maintain good compliance records, including lawful tax payment and no serious credit or criminal violations.

保持良好的合规记录，包括依法纳税，无严重信用或刑事违规行为。

Fall under the categories of “high-end talents” or “in-demand talents” as defined by Guangzhou’s official talent catalogs.

属于广州市官方人才目录中定义的“高端人才”或“急需人才”类别。

Work units must also be legally registered in Guangzhou, in good standing, and meet relevant qualification requirements.

工作单位也必须在广州合法注册，信誉良好，并符合相关资格要求。

Application Period

申请期限

Applications for subsidies covering the 2023 and 2024 tax years will be accepted from August 20 to October 20, 2025.

2023年和2024年纳税年度的补贴申请将于2025年8月20日至10月20日接受。

Required Materials

所需材料

Applicants must submit supporting documents online, including:

申请人必须在线提交支持文件，包括：

A completed application form (auto-generated via the system).

已完成的申请表（系统自动生成）。

A signed declaration letter of authenticity.

签署的真实性声明信。

Valid identity documents (passport, Hong Kong/Macau/Taiwan ID, or overseas residency proof).

有效的身份证明文件（护照、港澳台身份证或海外居留证明）。

Talent qualification certificates (for high-end or in-demand categories).

人才资格证书（针对高端或急需类别）。

Proof of employment or work days in Guangzhou (labor contract, dispatch letter, or service contract).

在广州的就业或工作天数证明（劳动合同、派遣函或服务合同）。

A valid personal bank account in the Chinese mainland.

在中国大陆的有效个人银行账户。

Additional materials may be required for those who have received other government talent subsidies or who apply via authorized representatives.

对于已经获得其他政府人才补贴或通过授权代表申请的人，可能需要额外的材料。

来源：外事商务咨询中心