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Chronicle / 2026 / China / E-9ksjvz

Ministry of Finance and State Taxation Administration Abolish Tax Exemption on Dividends Received by Foreign Individuals from Foreign-Invested Enterprises

Date2026.09.01
LocationChina
Fact statusOfficial claim
Importance IV ●●●●●
Verification Official claim · 2 Sources

On September 1, 2026, the Ministry of Finance and the State Taxation Administration jointly announced that dividend income received by foreign individuals from foreign-invested enterprises will no longer be exempt from individual income tax and will be uniformly taxed at a rate of 20%.

Evidence EVIDENCE
Sources 2 · Archived 0
SourceTypeReliabilityLink
李老师不是你老师TG
2026-10-04 06:03 · 🖼 外籍个人分红,今天起不再免税
First-hand ●●●●●
新华网:外籍个人股息红利所得个税调整
2026-10-06 17:13 · 财政部、税务总局9月1日对外发布公告,明确自9月1日起,外籍个人从外商投资企业取得的股息红利所得,应按照20%税率缴纳个人所得税。
Web Source ●●●●●
Context CONTEXT
Cause Not recorded yet
This event Ministry of Finance and State Taxation Administration Abolish Tax Exemption on Dividends Received by Foreign Individuals from Foreign-Invested Enterprises 2026.09.01 · Official claim
Effect Not recorded yet
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Beijinglocation
Verification log · LOG
10.04 06:03存量补录:由旧采集条目补记 · 李老师不是你老师TG
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