How Expats in Shenzhen Can Apply for the GBA IIT Subsidy in 2025?

Posted by Written by Qian Zhou Reading Time: 8 minutes

The Guangdong-Hong Kong-Macao Greater Bay Area (GBA) individual income tax (IIT) subsidy for foreign talents working in the region kicked off in Shenzhen on June 1, 2025. Covering the tax paid above the standard 15 percent rate, the program aims to attract top global talent. This article provides a step-by-step guide to help expats understand eligibility requirements, prepare application documents, and submit their claims for the 2024 tax year before the July 31 deadline.

Foreign professionals working in Shenzhen may once again benefit from a generous tax incentive under the GBA IIT Subsidy. The Shenzhen government has released detailed guidelines for applying for the IIT subsidy for the 2024 tax year, with the application window running from June 1 to July 31, 2025.

This subsidy allows eligible overseas high-end and in-demand talent to receive a financial rebate for the portion of their IIT exceeding 15 percent of their taxable income. With a maximum annual subsidy of RMB 5 million (US$690,000) and the amount exempt from further IIT, this is one of the most attractive tax benefits available to expat professionals in China.

  • Individuals who have already received other Shenzhen talent subsidies (such as Peacock Plan bonuses or municipal talent awards) must deduct those amounts from the GBA IIT subsidy.
  • Additionally, if an individual qualifies for more than one tax incentive, such as subsidies offered by Qianhai or the Hetao Cooperation Zone, only one may be selected.

Who can apply for the GBA IIT subsidy in Shenzhen in 2025?

To be eligible for the GBA IIT subsidy application in Shenzhen, individual taxpayers must fulfill all the conditions related to their identity, employment, qualifications, tax payment, and ethical integrity.

Identity

The individual taxpayers should meet one of the following identity conditions:

  • The individual taxpayer is a permanent resident of Hong Kong, Taiwan, or Macao;
  • The individual taxpayer is a Hong Kong resident who is eligible for the Hong Kong Immigration Scheme (gifted, professionals, and entrepreneurs);
  • The individual taxpayer is a foreign national;
  • The individual taxpayer is a returning overseas student with long-term foreign residency rights; or
  • The individual taxpayer is an overseas Chinese.

The validity of the above identity documents should extend throughout the tax year (January 1 to December 31). A change in identity status mid-year may affect the applicant’s eligibility from the following month.

If an individual acquires eligible status partway through the tax year, the subsidy becomes available starting the month after the change. Conversely, if the person loses eligibility midyear, the subsidy stops from the month following the change.

Employment conditions

The individual taxpayer must work in Shenzhen and meet one of the following conditions:

  • Be employed in technology, key industries, or the humanities/social sciences within Shenzhen;
  • Have signed a valid labor, dispatch, or service contract with a Shenzhen-registered company or institution;
  • Have physically worked in Shenzhen for over 90 days in 2024 (excluding 90 days);
  • Have paid individual income tax in Shenzhen for 2024; and
  • Continue to work in Shenzhen (at the time of application).
  • Signed a labor (employment) contract with an employer in Shenzhen;
  • Dispatched by a foreign employer, with a dispatch contract signed between the foreign employer and the receiving unit in Shenzhen; or
  • Provides independent personal services and has a service contract with a Shenzhen tax-paying entity.

The number of working days in Shenzhen during a given tax year refers to the actual days the applicant physically stayed in the city while working. If an applicant stays in Shenzhen for less than 24 hours on any given day, it will be counted as half a working day.

Ethical integrity requirements

The individual taxpayer must abide by laws and regulations, research ethics, and research integrity. Until the date of application, the individual taxpayer has not been listed as a subject of serious dishonesty.

Qualifications

The individual taxpayer should meet the standards set for in-demand talent or high-end talent.

High-end talents refer to those who satisfy one of the following conditions and are engaged in certain fields or industries:

  • Inclusion in major talent projects at the national, provincial, or municipal level.
  • Recognition as Overseas High-Level Talent by the national, provincial, or municipal authorities.
  • Holders of the “Youyue (优粤)Talent Card” issued by Guangdong Province.
  • Holders of the “Pengcheng Youcai (优才) Card” issued by Shenzhen.
  • Holders of Class A foreigner’s work permit” (excluding those who obtained Class A permits based on the criterion of average income not being less than six times the previous year’s average social wage in Shenzhen).
  • Holders of the “Confirmation Letter for Foreign High-End Talents,” “Confirmation Letter for High-Level Talent from Overseas, Hong Kong, or Macao” issued by Guangdong Province.

Relevant fields or industries include:

Eligible Fields or Industries for High-End Talents in Shenzhen*
Technology and innovation National, provincial, or municipal major innovation platform.

Universities, scientific research institutions, medical institutions, public health institutions.

High and new technology enterprises, “specialized and sophisticated”(专精特新) enterprises, and manufacturing champion enterprises.
Key development industries Strategic emerging industries and future industries.

Modern service industry.

 
Philosophy and social sciences Philosophy and social science research institutions, CCP school administration colleges, and research institutions affiliated with the CCP and government departments.

*There are more detailed explanations about the scope of relevant fields and industries in the Shenzhen Guideline.

In-demand talent refers to overseas scientific research talents, technical skills backbone, and senior management talents working in fields in the field of science and technology innovation, key development industries, or philosophy and social sciences in Shenzhen. The fields and industry scopes are the same as those for high-end talents.

  • The qualification date for high-end talent is determined based on the effective or valid date indicated in official documents, such as talent recognition notices, confirmation letters, or certificates, issued by talent management authorities at the national, Guangdong provincial, or Shenzhen municipal level under various major talent programs.
  • For urgently needed talent, the qualification date is based on the effective or valid date specified by the employer regarding the applicant’s position or job type.
  • As for the timing rules for subsidy eligibility, applicants whose qualification date as high-end or urgently needed talent falls within the relevant tax year may receive the financial subsidy for that year. If the qualification date takes effect only after the end of the tax year, the applicant will not be eligible for the subsidy for that year.

How to apply for the GBA IIT subsidy in Shenzhen in 2025?

For individual taxpayers whose income in Shenzhen includes wages and salaries, the GBA IIT subsidy application has to be made through the employer. Nevertheless, if the applicant only has income from personal services in Shenzhen, then they can apply for the subsidy directly without involving the employer. The subsidy application window is open from June 1 to July 31, 2025.

Step 1: Register online
To initiate the application, the applicant and the employer must register as users on the Guangdong Province Unified Identity Authentication Platform, and individual applicants need to undergo real-name verification.

Step 2: Individual application

From June 1 to July 31, 2025, the individual applicant should search for “Shenzhen High-end and Shortage Overseas Talent Individual Income Tax Subsidy” (深圳市境外高端人才和紧缺人才个人所得税财政补贴) on the Guangdong Government Service Network, submit the application for the GBA IIT subsidy, provide relevant proof materials, make a written commitment, and submit it for review by their work unit.

Applicants need to prepare and upload the following:

  • Identity documents (passport, visa, Hong Kong/Macau/Taiwan permits, etc.);
  • Proof of talent status (certificates, confirmation letters, etc.);
  • Employment contract or dispatch agreement;
  • Proof of income tax paid in Shenzhen;
  • Bank account information (a mainland China bank account in the applicant’s name);
  • Signed commitment letter (template provided in the official guide).

Step 3: Employer review and submission

The employer must review the applicant’s information and materials, make a written statement and commitment, and submit the application in the designated system before July 31, 2025.

If it’s the first time for the employer to submit such applications, the employer must also select the appropriate industry category for the organization and submit it for review by the relevant industry authority.

  • If employed full-time, the Shenzhen employer must verify the applicant’s position, job nature, and contract status; and
  • If working on a freelance or service contract basis, the applicant may apply without employer submission — unless tax payments include salary income, in which case, employer involvement is required.

Step 4: Acceptance, preliminary review, and  centralized review from the authority

The accepting authority will decide whether to accept or reject the application within five working days from the date of receipt. If the application materials are incomplete, the authority will notify the applicant or the applying entity to make corrections. The applicant must provide the corrected materials within seven working days; if the corrections are not made within this period, the authority will not accept the application and will inform the applicant or the applying entity.

Following that, the accepting authority will conduct a preliminary review and then a centralized review to form a list of high-end talents and in-demand talents who can enjoy the GBA IIT subsidy policy.

Step 5: Confirmation of annual tax data

After initial approval, the accepting authority will notify the applicant to log in to the declaration system within five working days to obtain and confirm the annual tax data, and submit it to the accepting authority for subsidy calculation.

The applicant can log in to the official e-tax website in advance, go to the “Special Applications” – “Talent Subsidy (Reward) IIT Data” query page, query the tax data by year, and authorize it to be sent to the accepting authority.

If an applicant is included in the proposed subsidy list, the accepting authority will calculate the subsidy amount. If the calculated amount differs from the amount applied for, the applicant must be informed promptly.

The applicant’s identification information must be consistent with the information used when declaring and paying IIT. If the applicant has registered for tax using different IDs (such as the passport or work permit), they must consolidate their tax records with the tax authorities before applying and submit the additional identification documents.

Step 6: Dispute resolution

If the applicant has objections to the preliminary review opinion, they must submit an appeal within seven days from the date of notification. Late submissions will not be accepted. The accepting authority must conduct a review within 15 days and inform the applicant of the result.

If the applicant has objections to the subsidy amount, they must submit a request for recalculation to the accepting authority within 15 days from the date of notification. The authority must complete the recalculation within 60 days. If there is a discrepancy after recalculation, the amount should be adjusted accordingly, and the applicant must be informed. If the applicant does not raise further objections to the subsidy amount within 15 days of being notified, the accepting authority will proceed with subsidy disbursement according to the standard process.

Step 7: Receive subsidy

After the final determination of the distribution list and subsidy amount, the accepting authority will directly transfer the funds to the applicant’s designated financial social security card account or other personal bank account through the centralized payment system of the fiscal treasury.

How much can eligible talent get under the GBA IIT subsidy in Shenzhen in 2025？

According to the Shenzhen Guidelines, the amount of the GBA IIT subsidy that an eligible individual taxpayer can apply for in Shenzhen is the amount of IIT already paid in Shenzhen minus the estimated tax amount:

GBA IIT SUBSIDY AMOUNT IN SHENZHEN = AMOUNT OF IIT ALREADY PAID – ESTIMATED TAX AMOUNT

The “amount of tax already paid” refers to the IIT already paid in Shenzhen in 2024 according to the IIT Law of the People’s Republic of China on the following types of income:

  • Wages and salaries;
  • Remuneration for labor services;
  • Author’s remuneration;
  • Royalties;
  • Business income; and
  • Subsidy income obtained from being selected for a talent program or project.

For those required to make annual IIT reconciliations according to tax law, the actual annual IIT paid should be based on the amount after settlement. For those not required to settle accounts and make final payments, the actual annual personal income tax paid should be based on the amount after adjustment.

“Estimated tax amount” refers to the tax amount that should be paid on the applicant’s individual income in Shenzhen according to Hong Kong tax law. For the 2024 tax year, the estimated tax amount is calculated using the standard tax rate method:

ESTIMATED TAX AMOUNT = APPLICANT’S TAXABLE INCOME × 15%.

The GBA IIT subsidy amount is capped at RMB 5 million (Approx. US$690,000).

Important reminders

When applying for subsidies, honesty really matters. The process runs on a credit-based system, which means you’re making a commitment that the information you provide is true and complete. Both you and your organization are responsible for making sure everything you submit is accurate. The authorities can review your application even after it’s been approved, and they may ask for supporting documents, so it’s important to be prepared and cooperative.

If any false information is found, whether it’s exaggerated details or a fraudulent claim, the consequences can be serious. You could lose eligibility for the subsidy, be required to pay back any funds you’ve received, and face penalties under national fiscal regulations. And if the issue involves potential criminal behavior, it could even be referred to the courts.

Also read: China Extends the GBA IIT Subsidy to the End of 2027

We’ll continue to monitor new guidelines and application updates from other GBA cities. Subscribe to stay informed.

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