24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : 101-002-011
101-022-004
5 February 2026
Dear Sirs,
Commercial Information Circular No. 145/2026
Chinese Mainland : Notice Concerning Continued Implementation of the Preferential Individual Income Tax Policies in the Guangdong-Macao In-Depth Cooperation Zone in Hengqin
The Ministry of Finance and the State Taxation Administration jointly issued on 12 January 2026 the “Notice Concerning Continued Implementation of the Preferential Individual Income Tax Policies in the Guangdong-Macao In-Depth Cooperation Zone in Hengqin”, which takes effect from 1 January 2026 to 31 December 2027. Please refer to the Appendix for the notice (in Chinese only).
ENQUIRIES
2. If you have any questions on the content of the document mentioned in this circular, please contact the issuing authority of the Mainland. For other questions on this circular, please contact Mainland Branch (I) (tel: 2398 5444) of the Department.
Yours faithfully,
(Brian CHOI)
for Director-General of Trade and Industry
Note : While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.