Other Briefings2025 GBA IIT Subsidy in Guangzhou: Apply Before the October 20 Deadline
The 2025 GBA IIT Subsidy Application in Guangzhou opened on August 20, 2025, offering foreign professionals financial rebates for taxes paid above 15 percent. This guide explains eligibility, required documents, and the step-by-step process to apply before the October 20 deadline.
Foreign professionals working in Guangzhou may once again benefit from a generous tax incentive under the GBA IIT Subsidy. The Guangzhou government has released detailed guidelines for applying for the IIT subsidy for the 2023 and 2024 tax year, with the application window running from August 20 to October 20, 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.
Foreign talents who are eligible for both the GBA IIT subsidy and the preferential IIT Policy for Hong Kong and Macao Residents in Nansha District may choose to enjoy one of the preferential policies. They shall not enjoy multiple preferential policies simultaneously.
Who can apply for the GBA IIT subsidy in Guangzhou in 2025?
To be eligible for the GBA IIT subsidy application in Guangzhou, 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 ex10d 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 Guangzhou and meet the following conditions:
- Has signed a labor (employment) contract with an employer in Guangzhou, provided independent personal services in the city, or engaged in production and business activities there during the corresponding tax year;
- Has physically worked in Guangzhou for more than 90 days during the corresponding tax year (note: exactly 90 days does not qualify); and
- Has paid IIT in Guangzhou for the corresponding tax year.
The number of working days in Guangzhou during a given tax year refers to the actual days the applicant physically stayed in the city while working. If the applicant stays in Guangzhou for less than 24 hours on any given day, it will be counted as half a working day.
Employer conditions
In the case of employment, the employer of the applicant must meet the following requirements:
- Must be a legally registered enterprise or institution in Guangzhou;
- Must comply with laws and regulations and, as of the date of application acceptance, must not:
- The employer must meet the requirements set out in Annex 1 or Annex 2 of the official application guide (which lists out the qualified industries and fields that high-end talent and in-demand talent should engage), and the relevant qualifications must remain valid during the applicable tax year.
- Have any record of major tax violations within the past five years;
- Be listed in the abnormal business operations directory; and
- Be listed as a seriously dishonest entity on the public credit information platform.
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 applicant 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:
- Hold a Category A Foreigner’s Work Permit, a Confirmation Letter for Foreign High-End Talent, or be recommended by talent authorities of major GBA strategic platforms (Note: Foreigners recognized solely because their average annual salary is at least six times the local average wage do not qualify);
- Hold a Confirmation Letter for High-Level Talent issued in the Pearl River Delta Innovation Demonstration Zone (9 cities + Jieyang Sino-German Metal Eco-City), with recognition based on prestigious awards, inclusion in major talent programs, or international reputation as an expert or scholar; or
- Be officially recognized as a high-level talent by national, provincial, or municipal authorities (This typically includes individuals or team leaders selected into major national, provincial, or municipal talent projects).
Meanwhile, the enterprises or institutions where these talents are employed must meet one of the following conditions:
- Large-scale industrial, wholesale, or service enterprises (as defined by Guangzhou Statistics Bureau thresholds);
- High-tech enterprises, “specialized, refined, distinctive, and innovative” (专精特新) enterprises, and manufacturing champions recognized by national or provincial authorities; or
- Subsidiaries or regional headquarters of Fortune Global 500 companies.
In addition, the enterprise or institutions where the talents work should fall into the following scope:
- Production and technology enterprises in Guangdong Province’s top 10 strategic pillar industries and top 10 strategic emerging industries;
- Production and technology enterprises in Guangzhou’s emerging pillar industries, strategic leading industries, characteristic advantage industries, and future industries; or
- Enterprises in Guangzhou’s modern service sector.
In-demand talent refers to overseas scientific research talents, technical skills backbone, and senior management talents working in Guangzhou’s higher education institutions, research institutes, medical or public health institutions, or in enterprises within the city’s priority development industries, and whose annual taxable income reached at least RMB 300,000 (US$41,790) in the applicable tax year.
Enterprises in priority development industries include:
- Production and technology enterprises in Guangdong Province’s 10 strategic pillar industries and 10 strategic emerging industries;
- Production and technology enterprises in Guangzhou’s emerging pillar industries, strategic leading industries, specialized advantage industries, and future industries;
- Productive service enterprises in Guangzhou; and
- Other enterprises recognized at the provincial or municipal level as belonging to priority development industries.
In-demand talents must meet one of the following conditions:
- Highly skilled or professional technical talents who hold:
- An internationally recognized medium- to high-level vocational skill qualification certificate, or
- A Chinese national vocational skill qualification certificate for senior technicians or above, or
- A medium- to high-level professional title certificate.
- Core scientific and technical staff or senior management personnel (deputy general manager level or above) employed by:
- Large-scale industrial enterprises,
- Large-scale service enterprises,
- High-tech enterprises,
- “Specialized, refined, distinctive, and innovative” enterprises,
- Manufacturing champion enterprises, or
- Key enterprises within the city’s priority development industries.
- Professional talents working at the Chinese headquarters or second-tier subsidiaries of Fortune Global 500 enterprises in the productive service industry, or senior management personnel (deputy general manager level or above) in large-scale wholesale enterprises. (Note: The enterprises employing these two categories of talents are not restricted by their principal business scope.)
| Eligible Fields or Industries for High-end Talents or In-Demand Talents for Guangdong | |
| Category | Details |
| Guangdong province’s 10 strategic pillar industries (for both) |
|
| Guangdong province’s 10 strategic emerging industries (for both) |
|
| Guangzhou’s emerging pillar industries (for both) |
|
| Guangzhou’s strategic leading industries (for both) |
|
| Guangzhou’s specialized advantage industries (for both)
|
|
| Guangzhou’s future industries (for both) |
|
| Guangzhou’s modern service industries (for high-end talent only) |
|
| Guangzhou’s productive service industries (for in-demand talent only) | R&D and design services, technology transfer and commercialization services, intellectual property services, legal services, inspection, testing, certification, standards, and metrology services, productive professional technical services, information transmission services, information technology services, e-commerce support services, financial services, modern logistics services, accounting, auditing, and tax services, asset appraisal services, main10ance services for equipment in advanced manufacturing, supply chain management services, employment intermediary services, entrepreneurship guidance services, credit services, tax-related services, etc. |
- The qualification date for high-end talents is determined by the effective or valid date shown on official recognition documents, confirmation letters, or certificates issued by the talent management authorities of national, Guangdong provincial, or Guangzhou municipal major talent programs.
- The qualification date for in-demand talents depends on their type of recognition: If the talent holds an industry- or occupation-specific qualification, the date is based on the effective or valid date of the professional qualification certificate, professional title certificate, or skill certificate issued by the relevant authority. If the talent does not hold such qualifications, the date is based on the effective or valid date of the applicant’s academic degree certificate, diploma, or an official statement from the employer confirming the position or occupation.
- Subsidy entitlement rule: If the qualification date for high-end or in-demand talent falls within the relevant tax year, the applicant is eligible for the fiscal subsidy for that tax year. If the qualification date becomes effective only after the end of the tax year, the applicant is not entitled to the subsidy for that tax year.
How to apply for the GBA IIT subsidy in Guangzhou in 2025?
For individual taxpayers with income in Guangzhou (including wages and salaries), the application for the GBA IIT subsidy may be submitted either by the applicant personally or by the employer on behalf of the applicant.
The application is free of charge and can be submitted either online via the official application platform or offline at the Guangzhou Municipal Government Service Center.
For online applications, the basic procedures are:
Step 1: Tax data query
The applicant must first complete identity verification on the State Taxation Administration (STA)’s Individual Income Tax Online System via facial recognition. If facial recognition is not possible, registration may be completed at a V-TAX remote tax terminal or at any tax service hall in Guangzhou to obtain a registration code.
Where personal attendance is not possible due to objective reasons, the applicant may authorize their withholding agent (employer) to handle registration.
After successful authentication, the applicant logs into the STA’s system under “Talent Tax e-Query for the GBA”, authorizes access to their annual IIT data, and confirms its accuracy. The system will automatically generate a query serial number, which must be carefully recorded and kept secure. If multiple queries are made for the same tax year, multiple serial numbers will be generated, and the applicant must retain the final serial number for that year.
Step 2: Account registration
The applicant or employer logs into the “Sui@iEnterprise – SuiZhengTong” platform (穗@i企-穗政通), switches to “Fund Redemption (兑资金)” and searches for the Guangzhou GBA IIT Subsidy (High-End Talent or In-Demand Talent). After clicking “Apply Now (立即办理)”, the user must register through the Guangdong Unified Identity Authentication Platform and upgrade the account to Level 4 or above. If an account already exists, only the upgrade is required.
Step 3: Application submission
After logging into the account, the applicant follows the system’s “self-check (信息自检)” instructions to retrieve their IIT data and obtain the corresponding final query serial number for the tax year (only if not obtained in Step 1). The applicant then fills out the Application Form for the Guangzhou GBA IIT Subsidy online. The IIT data does not need to be entered manually; only the query serial number must be provided.
Once completed and verified, the applicant downloads and prints the form, then uploads it along with all required supporting documents, including:
- IIT Preferential Declaration and Registration Form (only for applicants with a fiscal subsidy amount exceeding RMB 1 million);
- Signed commitment letter (template provided in the official guide, and the applicant’s bank account in the commitment letter should be specifically and clearly stated to the name of the branch);
- Identity documents (passport, visa, Hong Kong/Macao/Taiwan identification card, and travel permits, etc.)
- Proof of talent status (certificates, confirmation letters, etc.);
- Employment contract, dispatch agreement, or personal service agreement demonstrating the applicant has worked in Guangzhou in the applicable tax year for over 90 days;
- Bank account information (a mainland China bank account in the applicant’s name);
- Document on receiving support and rewards from talent policies (if applicable); and
- Power of Attorney (when entrusting others to handle the application).
- Non-Chinese materials (except for passports or international travel documents) must be accompanied by a Chinese translation provided by a qualified translation agency.
- Each document should be scanned from the original, combined into a single PDF file, and uploaded to the system.
- All materials must be clear and legible. Application materials must be stamped with the employer’s official seal, except for the applicant’s valid identity document, the applicant’s passbook or bank card, and application materials related to independent personal services, which do not require a seal.
Applications must be submitted online before 24:00 (Beijing time), October 20, 2025; otherwise, the system will automatically close. If errors are discovered before the application is accepted and the system is still open, the applicant may withdraw and resubmit.
Step 4: Acceptance and review
Applications are first received by the Guangzhou Municipal Government Service Center. If materials are complete and meet requirements, the application will be accepted. If additional information is needed, the application will be returned to the applicant for revision, with notification sent via SMS. Revisions must be completed and resubmitted before the application deadline; otherwise, the application will be considered withdrawn.
Accepted applications are then distributed for review:
- High-end talents: District science and technology bureaus conduct a preliminary review, and the Guangzhou Science and Technology Bureau conducts the final review.
- In-demand talents: District human resources and social security bureaus conduct a preliminary review, and the Guangzhou Human Resources and Social Security Bureau conducts the final review. The review process must be completed within 60 working days. If additional corrections are required, the applicant will be notified once (via SMS) and must submit the corrections within 10 working days. Failure to do so will result in the application being automatically closed. Applications that do not meet policy requirements will be rejected with reasons provided.
Step 5: Subsidy disbursement
Once reviews are completed, the departments in charge will finalize the official subsidy list. The subsidy is then disbursed directly to the applicant’s personal bank account through the municipal treasury’s centralized payment system.
How much can eligible talent get under the GBA IIT subsidy in Guangzhou in 2025？
According to the Guangzhou Guidelines, the amount of the GBA IIT subsidy that an eligible individual taxpayer can apply for in Guangzhou is the amount of IIT already paid in Guangzhou minus the estimated tax amount:
GBA IIT SUBSIDY AMOUNT IN GUANGZHOU = AMOUNT OF IIT ALREADY PAID – ESTIMATED TAX AMOUNT
The “amount of tax already paid” refers to the IIT already paid in Guangzhou in 2023 and 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 Guangzhou 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%.
If an applicant received talent rewards or subsidies such as the Guangzhou High-Level Talents Incentive Subsidy during the 2023 or 2024 tax years, the amount of the fiscal subsidy under the GBA IIT subsidy must be reduced by the amount of talent rewards or subsidies already granted in the corresponding tax year.
Also read:
- China Extends the GBA IIT Subsidy to the End of 2027
- How Expats in Shenzhen Can Apply for the GBA IIT Subsidy in 2025?
We’ll continue to monitor new guidelines and application updates from other GBA cities. Subscribe to stay informed.
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