How to Successfully Apply for the GBA IIT Subsidy in Shenzhen 2025

Kristina Coluccia
5 days ago
3 min read

Expats working in Shenzhen may be eligible for a significant financial incentive in 2025 through the Greater Bay Area (GBA) Individual Income Tax (IIT) Subsidy. Designed to attract high-end international talent, this program reimburses a portion of the tax paid above the standard mainland rate, effectively aligning it with Hong Kong's lower rates.

With application season underway, here’s what foreign professionals in Shenzhen need to know about applying for the GBA IIT Subsidy this year.

What Is the GBA IIT Subsidy?

The GBA IIT Subsidy is part of China's broader initiative to integrate the Guangdong-Hong Kong-Macao Greater Bay Area. It offers qualified foreign workers a financial rebate of up to 70% of the individual income tax paid on eligible income above the 15% threshold (the top Hong Kong IIT rate).

Cities currently participating include Shenzhen, Guangzhou, Zhuhai, Foshan, Dongguan, and others.

Who Is Eligible?

To apply for the subsidy in Shenzhen, expats must meet the following criteria:

Non-mainland Chinese citizenship
High-end or urgently needed talent, as defined by local government guidelines
Tax residency in Shenzhen for the applicable year
Legally employed, with tax payments properly declared and paid in Shenzhen
Income from qualified sources, such as wages, bonuses, and certain professional fees

Some cities may also require inclusion on a local talent list or employment in designated industries such as finance, tech, biomedicine, or R&D.

What Income Qualifies?

Eligible income typically includes:

Salaries and wages
Annual performance bonuses
Director’s fees or consulting fees (in some cases)
Equity incentives (subject to local rules)

Income from dividends, rental properties, or overseas sources may not qualify.

Required Documents

Applicants usually need to prepare the following:

Valid passport and residence permit copies
Labor contract or proof of employment
Personal income tax payment records (usually from the e-Tax system)
Proof of residency in Shenzhen (e.g., lease, registration form)
Talent qualification certificate or registration (if applicable)
Letter of authorization for agent (if using a third party)

How to Apply

1. Register on the local tax portal

Shenzhen typically opens a dedicated IIT subsidy application system via the local tax bureau or talent service center.

2. Submit documents online

Upload the required documents and complete the application form through the official platform.

3. Wait for review and approval

Local authorities will review your materials and may contact you for clarifications or supplementary information.

4. Receive payment

If approved, the subsidy amount will be transferred directly to your registered bank account, typically in RMB.

Application Timeline for 2025

While the exact dates can vary slightly, most GBA cities—including Shenzhen—open their application windows between June and September each year. Results and disbursement usually follow in Q4.

It's crucial to monitor local government announcements or work with HR or tax professionals to avoid missing deadlines.

Tips for a Smooth Application

Start early: Gathering documents and verifying tax payments can take time.
Use an agent if needed: Third-party firms can help with translations and system navigation.
Double-check records: Ensure your income has been correctly declared in Shenzhen to avoid disqualification.
Stay updated: Policies may change slightly year to year, so consult official guidance regularly.

Conclusion

The GBA IIT Subsidy offers a meaningful financial benefit for expats contributing to Shenzhen’s growing innovation economy. With the 2025 application window now active or approaching, eligible foreign professionals should act quickly to secure their tax rebates and take advantage of this forward-looking talent policy.

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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.