The announcement on matters relating to the personal income tax policy on dividends for foreign individuals is as follows: 1. The dividend income received by foreign individuals from foreign-invested enterprises shall pay personal income tax according to “interest, dividends, and dividend income”, and a 20% tax rate is applied. 2. When foreign-invested enterprises pay dividends to foreign individuals, they shall withhold tax payments and file tax returns within 15 days of the month following payment. If a foreign-invested enterprise has not withheld taxes, the foreign individual receiving the dividend dividend shall pay the tax before June 30 of the year following the receipt of the income; if the tax authorities notify the payment deadline, the foreign individual shall pay the tax according to the deadline. 3. This notice was implemented on September 1, 2026, and Article 2 (1) of the “Notice of the Ministry of Finance and the State Administration of Taxation on Certain Personal Income Tax Policy Issues” was abolished at the same time.

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