Six Departments to Extend Preferential Tax and Fee Policies for Community-based Elderly Care, Childcare, and Other Household Services

Six departments, including the Ministry of Finance (MOF), have released the Announcement on Extending the Preferential Tax and Fee Policies for Community-based Household Service Industries Including Elderly Care, Childcare, and Domestic Services (the "Announcement"), effective from January 1, 2026 to December 31, 2027.

According to the Announcement, institutions providing community-based services such as elderly care are entitled to preferential tax and fee policies in accordance with the following provisions: (1) the income from the provision of community-based elderly care, childcare and domestic services shall be exempt from value-added tax; (2) when calculating taxable income, the income from the provision of community-based elderly care, childcare and domestic services shall be included in total income at a ratio of 90% of the actual amount; (3) where houses or land is acquired for use in the provision of community-based elderly care, childcare, or domestic services, deed tax shall be exempted; and (4) real property and land used for providing community-based elderly care, childcare, and domestic services shall be exempt from real estate registration fees, cultivated land reclamation fees, land reclamation fees, and idle land fees, construction projects used for providing community-based elderly care, childcare, and domestic services shall be exempt from urban infrastructure supporting fees, and where the construction of civil air defense basements is not feasible due to geological conditions or other objective reasons, the alternative civil air defense construction fee shall be exempted.



(Source: http://szs.mof.gov.cn/zhengcefabu/202601/t20260120_3982244.htm)

Note: The link to the Chinese official website of the document is for your reference.