China Tax Compliance Calendar 2026: A Practical Filing and Payment Guide for Businesses

Managing tax obligations in Mainland China requires accuracy, discipline, and forward planning. Filing and payment deadlines are frequent, enforcement is active, and late or inaccurate submissions can trigger penalties, interest, or unwanted attention from the tax authorities.

This guide sets out the core China tax filing and payment deadlines for 2026, explains how the system operates in practice, and highlights common risk points for foreign invested and domestic companies alike.

The dates below reflect the standard national framework. Local tax bureaus may issue minor adjustments or clarifications, particularly around public holidays, so confirmation at local level remains essential.

How China’s Tax Filing System Works

China operates a calendar driven, self assessment tax system supported by monthly, quarterly, and annual filings. Most taxes follow a dual obligation model:

• A filing obligation

• A payment obligation

In many cases these occur on the same deadline, although final annual settlements can differ.

The tax authority expects proactive compliance. Errors are not usually forgiven simply because they were unintentional.

Monthly Tax Filings and Payments

Most operating companies in China are required to complete monthly filings, even where no tax is payable.

Value Added Tax VAT

• Filing frequency: Monthly

• Filing deadline: On or before the 15th day of the following month

• Payment deadline: Same as filing

VAT applies to most goods and services, with rates commonly at 13 percent, 9 percent, or 6 percent depending on the activity. Input VAT must be supported by valid fapiao invoices and reconciled carefully.

Companies with low revenue that qualify as small scale taxpayers may apply for quarterly VAT filing, subject to approval.

Individual Income Tax IIT Withholding

• Filing frequency: Monthly

• Filing deadline: On or before the 15th day of the following month

• Payment deadline: Same as filing

Employers are responsible for withholding and reporting IIT on salaries, bonuses, equity incentives, and certain benefits in kind. Errors in IIT filings often trigger follow up audits.

Zero salary months still require a nil filing.

Surcharges and Local Taxes

Urban maintenance tax, education surcharges, and local education surcharges are typically filed together with VAT, using the same deadline.

Quarterly Tax Filings

Corporate Income Tax CIT Prepayments

• Filing frequency: Quarterly

• Filing deadline: Within 15 days after the end of each quarter

• Payment deadline: Same as filing

Quarterly CIT filings are provisional and based on accounting profits adjusted for tax purposes. They do not replace the annual CIT return.

Quarter end deadlines for 2026 are:

• Q1 ending 31 March, filing by 15 April 2026

• Q2 ending 30 June, filing by 15 July 2026

• Q3 ending 30 September, filing by 15 October 2026

• Q4 is settled through the annual filing

Annual Tax Filings

Annual Corporate Income Tax Final Settlement

• Filing deadline: On or before 31 May 2027

• Payment or refund deadline: Aligned with filing

The annual CIT filing reconciles the full year’s results against the quarterly prepayments. This is one of the most scrutinised filings and often reviewed alongside transfer pricing, related party transactions, and expense deductibility.

Supporting schedules are extensive and errors frequently lead to tax bureau queries.

Annual Individual Income Tax Reconciliation

• Filing period: 1 March to 30 June 2027

Individuals with multiple income sources, overseas income, or special deductions must complete an annual IIT reconciliation. Employers are often expected to support employees with data and confirmations.

Other Key Compliance Obligations

Transfer Pricing Documentation

Companies with related party transactions must prepare contemporaneous transfer pricing documentation. While not always filed automatically, it must be ready on request and is closely linked to the annual CIT review.

Withholding Taxes on Cross Border Payments

• Filing deadline: Typically within 7 days of payment or contract execution

• Applies to dividends, interest, royalties, and certain service fees

These filings are event driven and often overlooked until funds are remitted.

Public Holidays and Deadline Adjustments

When a filing deadline falls on a public holiday, the deadline usually moves to the next working day. This sounds straightforward but creates congestion around extended holiday periods, particularly around Spring Festival and National Day.

Early preparation is strongly advised.

Common Risk Areas We See

• Late filings due to internal approval delays

• VAT input denied due to invalid or late fapiao

• IIT errors on bonuses or equity compensation

• Quarterly CIT estimates that diverge significantly from annual results

• Missed withholding tax filings on overseas payments

These issues are rarely isolated. One compliance gap often leads to wider reviews.

---

Woodburn Accountants & Advisors is one of China and Hong Kong’s most trusted business setup advisory firms.

Woodburn Accountants & Advisors is specialized in inbound investment to China and Hong Kong. We focus on eliminating the complexities of corporate services and compliance administration. We help clients with services ranging from trademark registration and company incorporation to the full outsourcing solution for accounting, tax, and human resource services. Our advisory services can be tailor-made based on the companies’ objectives, goals and needs which vary depending on the stage they are at on their journey.

Contact us