Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Matters Concerning Individual Income Tax Policies for Dividends and Bonuses Received by Foreign Individuals

Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Matters Concerning Individual Income Tax Policies for Dividends and Bonuses Received by Foreign Individuals

Announcement of the Ministry of Finance and the State Taxation Administration [2026] No. 27

September 1, 2026

Relevant matters concerning individual income tax policies for dividends and bonuses received by foreign individuals are hereby announced as follows:

I.
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