The State Taxation Administration made an announcement on the 21st of December 2025, regarding the tax filing and payment deadlines for companies in 2026. In order to remain compliant, companies must ensure that the filings are made correctly and on time, especially to avoid any penalties that may arise.

General information on tax filing in China

The taxable period in China runs from the 1^st of January to the 31^st of December, with tax filing and payments usually made on a monthly or quarterly basis. For individual income tax payments, the payer of the income (usually the employer) is required to withhold the amount of tax payable by the individual. In the case of the payer not withholding the full amount of tax payable, the individual will be liable to settle the amount of tax outstanding.

Annual CIT filing

The annual CIT filing must be completed by May 31st of the next fiscal year (2027). Foreign-invested enterprises that engage in frequent transactions with related parties should additionally prepare an annual affiliated transaction report on transfer pricing issues supplementary to the annual CIT filing. In certain regions of China, foreign-invested enterprises may also be required to prepare a separate CIT audit report performed by a China Certified Tax Agent.

Annual IIT filing

All companies operating in China are required to submit annual IIT reconciliation filings, in accordance with Chinese legislation (See PwC). Supplementary tax payments may be required in order to ensure complete compliance with tax obligations.

For more information on Taxes in China, download our Special Report on Taxes Guide.

Deadlines for tax filing

The State Taxation Administration publishes an annual notice setting tax filing and payment deadlines for each year. Extensions may apply where public holidays affect the standard filing schedule.

Monthly/quarterly standard deadlines: In general, the deadline for filing monthly or quarterly tax returns and making tax payments is the 15th day of the following month. If the 15th falls on a weekend or public holiday, the deadline is automatically moved to the next working day.

Extensions due to public holidays: In months affected by major national public holidays such as Spring Festival, Qingming Festival, Labor Day, Dragon Boat Festival, Mid-Autumn Festival, and National Day, the State Taxation Administration may grant temporary extensions to the standard filing deadline.

These extensions are announced annually and may vary depending on the year and, in some cases, local tax bureau practice.

Companies are advised to monitor official notices issued by the State Taxation Administration and local tax authorities each year to confirm the applicable filing deadlines and ensure compliance.

Which taxes are subject to the abovementioned filing and payment deadlines?

For companies that operate in China, the following taxes are applicable and therefore should be adhered to:

Corporate Income Tax (CIT): Corporate income tax is generally levied against a company’s net income after a deduction of reasonable business costs and losses in a financial year. In China, corporate income tax can either be settled quarterly or annually, with adjustments being refunded or carried forward to the following financial year.

Individual Income Tax (IIT): Residents in China are subject to individual income tax on their worldwide income. Non-residents are not required to pay tax on their worldwide income, but instead on income sourced from China. China levies different tax rates dependent on the source of income. Comprehensive tax, which is comprised of the first 4 of the above-mentioned categories, is taxed on a progressive tax rate system from 3% to 45%.

Value Added Tax (VAT): In China there are 2 categories of VAT taxpayers, based on their annual sales; general taxpayers and small-scale taxpayers. The threshold of general VAT taxpayers is now unified at RMB 5 million in annual sales (previously it varied across industries between RMB 500,000 and RMB 5 million). This means all companies with annual sales exceeding RMB 5 million will be a general taxpayer, companies below the threshold will be small-scale taxpayers.

Companies in China will have to file VAT on monthly or quarterly basis. General taxpayers are required to submit their VAT filings on a monthly basis, whereas small-scale taxpayers can submit their VAT filings on a quarterly basis.

The monthly or quarterly tax filing deadline is the 15th day of the subsequent month (i.e., the tax filing deadline for the month of February is March 15^th and the deadline for the first quarter is April 15^th). If the 15^th falls on a weekend, the deadline will be moved to the next Monday.

Surcharges: In addition to VAT, surcharges are also levied in China. The exact rates of surcharges may vary depending on the exact region, but generally include:

Urban construction and maintenance tax
Education surcharges
Local education surcharges

Stamp Duties: All businesses and individuals who receive or execute certain specified documents are subject to paying stamp duty. The rates of this tax may vary between 0.005% and 0.1%, depending on the specific document. Examples of relevant documents on which a stamp tax may be imposed include loan contracts and property insurance contracts. Payment of stamp duties are generally made on a quarterly basis, alongside CIT.

Annual tax filing deadlines in China (corporate tax: March 31, individual tax: June 30) are strictly enforced, with late filing triggering interest accrual and penalties that can exceed 10% of unpaid amounts. Extensions are rarely granted and require prior approval. Missing filing deadlines also blocks future tax incentive claims and can trigger surprise audits. MSA Asia manages your China tax filing calendar and ensures timely submission. Get in touch for deadline coordination.