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Notice on the Hainan Free Trade Port’s Personal Income

来源:海南国际仲裁院 发布时间:2020-07-13 12:03


Notice on the Hainan Free Trade Port’s Personal Income Tax Policy for High-end Talents and Urgently-needed Talents

Finance and Tax2020No. 32


Hainan Provincial Department of Finance, Hainan Provincial Taxation Bureau of State Administration of Taxation:



In order to support the development of Hainan Free Trade Port, relevant preferential policies on personal income tax are hereby notified as follows:



1.High-end talents and urgently-needed talents working in Hainan Free Trade Port are entitled to the personal income tax rate of 15%.


二、享受上述优惠政策的所得包括来源于海南自由贸易港的综合所得(包括工资薪金、劳务报酬、稿酬、特许权使用费四项所得)、经营所得以及经海南省认定的人才补贴性所得。2.Income entitled to the above preferential policy includes comprehensive income earned in Hainan Free Trade Port (including wages, salaries, remuneration for personal service, manuscript remuneration, and royalties), personal gains, and talent subsidies recognized by Hainan Province.

3.The above preferential policies shall apply when taxpayers handle the annual settlement and payment of their personal income tax in Hainan Province.


4.The list management shall be adopted for high-end and urgently needed talents who enjoy the above preferential policies. Specific management measures will be formulated by the Hainan Provincial Government after consultation with the Ministry of Finance and the State Administration of Taxation.

五、本通知自202011日起执行至20241231日。5.The notice will be implemented from January 1, 2020 to December 31, 2024.

财政部   税务总局2020623

Ministry of Finance  State Administration of TaxationJune 23, 2020