深圳2026年个税优惠补贴申报启动 境外人才最高可补500万元

Core Points - The Shenzhen Municipal Government has issued the "Shenzhen Personal Income Tax Subsidy Application Guidelines for the Guangdong-Hong Kong-Macao Greater Bay Area (2026)" to attract high-end and scarce talents from abroad [1] - The subsidy for eligible foreign high-end and scarce talents can reach up to 5 million yuan, and the subsidy amount is exempt from personal income tax [1] - The application period for the 2025 tax year subsidy is officially open, and applicants can also submit requests for the 2024 tax year [1] Summary by Categories Eligibility and Application - The subsidy is applicable to foreign talents working within the administrative region of Shenzhen, including permanent residents of Hong Kong and Macau, residents of Taiwan, foreign nationals, and overseas Chinese with long-term residency [1] - Applicants must have worked in Shenzhen for more than 90 days in the tax year and must have paid personal income tax in Shenzhen [1][3] Calculation of Subsidy - The subsidy amount is calculated based on the personal income tax paid by the applicant in Shenzhen, with the maximum subsidy not exceeding 5 million yuan per tax year [2] - If an applicant qualifies for multiple tax incentive policies, they can only choose one to benefit from [2] Examples and Implementation - An example provided illustrates that an applicant with a taxable income of 8 million yuan and paid personal income tax of 2.6 million yuan can apply for a subsidy of 1.4 million yuan [2] - The guidelines emphasize that applicants must meet identity, work, and integrity conditions, and must be recognized as high-end or scarce talents [3] - The application acceptance period is from January 1 to March 31, 2026, and applicants must prepare relevant materials within this timeframe [3]