15 December 2023
The Zhuhai Municipal Bureau of Finance, the Zhuhai Municipal Science and Technology Innovation Bureau, the Human Resources and Social Security Bureau of the Zhuhai Municipality, the Zhuhai Municipal Tax Service, State Taxation Administration (“the authorities”) issued the “Notice in relation to the “2023 Application Guidelines for the Implementation of Individual Income Tax Preferential Policies Subsidies in Guangdong-Hong Kong-Macao Greater Bay Area in Zhuhai Municipality”” (“the Notice”) on 15 December 2023. The authorities announced that overseas high-end talents and talents in shortage, including Hong Kong and Macao permanent residents, may apply for the individual income tax subsidy if the individual is working in the administrative regions of Zhuhai Municipality in the corresponding tax year and the individual income tax already paid in Zhuhai Municipality exceeds 15% of the taxable income. The subsidy amount is the portion of individual income tax already paid in Zhuhai Municipality that exceeds 15% of the taxable income. The application period is effective from 18 December 2023 and valid until 5 January 2024.