财政部 税务总局关于延续实施横琴粤澳深度合作区个人所得税优惠政策的通知财税〔2026〕2号

Core Viewpoint - The article discusses the continuation of personal income tax preferential policies in the Hengqin Guangdong-Macao Deep Cooperation Zone, aimed at supporting high-end and scarce talents working in the area [2][3]. Summary by Sections Tax Incentives for High-End and Scarce Talents - Individuals working in the Hengqin Guangdong-Macao Deep Cooperation Zone who are classified as high-end or scarce talents will have their personal income tax liability exceeding 15% exempted [3]. - A list management system will be implemented for those enjoying these tax incentives, with specific management methods to be proposed by both Guangdong and Macao [3]. Tax Incentives for Macao Residents - Macao residents working in the Hengqin Guangdong-Macao Deep Cooperation Zone will have their personal income tax liability exceeding the tax burden in Macao exempted [3]. Scope of Income Covered - The income eligible for these tax incentives includes comprehensive income sourced from the Hengqin Guangdong-Macao Deep Cooperation Zone, which encompasses wages, labor remuneration, royalties, and business income, as well as government-recognized talent subsidy income [3]. Implementation Timeline - The notification regarding these tax incentives will be effective from January 1, 2026, until December 31, 2027 [4].