1. Permanent residents of Hong Kong and Macau.

2. Hong Kong residents who have obtained Hong Kong Immigration Scheme (Talents, Professionals and Entrepreneurs).

3. Residents of Taiwan.

4. Foreign nationals.

5. Returned overseas students who have obtained long-term residency abroad.

6. Overseas Chinese.

The applicant should meet following conditions:

1. The applicant has worked in the fields of science and technology innovation, key development industries or philosophy and social sciences in Shenzhen during the tax year and 

1. Overseas High-end Talents

High-end talents are required to work in Shenzhen's major innovation platforms, scientific research institutions, medical institutions, public health institutions, schools, party schools and administrative colleges, or work in Shenzhen's key development industries, and meet one of the following conditions:

1. The applicant must pay IIT in Shenzhen according to the law, and the paid IIT exceeds the tax amount computed at 15% of his/her taxable income.

2. Must authorize and agree to the authority to inquire about taxation information with relevant departments（Login in Tax Bureau‘s website to do).

1. Applicants should comply with laws and regulations, research ethics and research integrity, pay taxes in accordance with the law, and not be included in the list of subjects with serious breach of trust at the time of application.

2. If the applicant has received talent awards or subsidies for 2025, such as Shenzhen and districts' high-level talent award subsidies, "Pengcheng Peacock Plan" special post awards, the actual amount of subsidies should be deducted from the amount of talent awards or subsidies already issued in 2025. Last year it was not possible to apply at the same time, but this year it is possible to apply for the difference. 

3. If a declarant is eligible for the Individual Income Tax Refund for High-end Talents and Talents in Short Supply in Guangdong, Hong Kong and Macao Bay Area and Qianhai and Hetao area, he/she may choose to enjoy one of the refunds, but may not enjoy the tworefunds at the same time.

Financial subsidy amount = Paid IIT in the tax year-Taxable income*15%.

1. "Tax amount paid" refers to the amount of individual income tax paid in Shenzhen City in accordance with the Individual Income Tax Law of the People's Republic of China on the following income: (1) wages and salaries; (2) labor service remuneration; (3) author's remuneration; (4) royalties; (5) operating income; and (6) subsidy from admission to a talent project or program.

2. If final settlement is required under the tax law, the amount of individual income tax paid shall be subject to the actual tax paid for the whole year after the final settlement and tax refund are handled in the following year. If final settlement is not required under the tax law, the amount of individual income tax paid shall be subject to the actual tax paid for the whole year after the tax refund is made.

The maximum individual income tax subsidy is 5 million CNY.

From Jan 1 to Mar 31, 2026.

The authority shall make a preliminary examination opinion within 30 days from the date of acceptance. 

But may take 3-6 months to get the subsidies finally. 

Please press read more to download attachments.

Source: Shenzhen Municipal Finance Bureau

Attachments:

1.High-end Talent Guidance Catalog.doc

2.Shortage Talent Guidance Catalog.doc

3.Commitment Letter.doc

4.Statement on Organizational Attributes and Job Position.doc