粤港澳大湾区 • 高端人才个税补贴
China Greater Bay Area (GBA) IIT Subsidy Calculator
Calculate tax refunds and effective tax savings under the Guangdong-Hong Kong-Macao Greater Bay Area Individual Income Tax Preferential Policy (粤港澳大湾区个人所得税优惠政策). Qualifies overseas high-end foreign and HK/Macao talents working in the 9 GBA mainland cities to cap their effective IIT at 15.0% through a tax-exempt fiscal subsidy.
Annual Income & City in GBA
Fiscal Subsidy & Effective Tax
Municipal IIT Subsidy Refund ¥188,080 Direct cash rebate into bank
Effective Post-Subsidy Tax ¥180,000 15.0% Capped Rate
Pre-Subsidy Mainland IIT ¥368,080 30.7% Mainland Effective
GBA Tax Relief Calculation
| Annual Comprehensive Taxable Income | ¥1,200,000 |
| Mainland China Statutory IIT Paid | ¥368,080 |
| Hong Kong Benchmark Capped Tax (15%) | ¥180,000 |
| Government Financial Subsidy (财政补贴金额) | ¥188,080 |
| Tax Status of Government Subsidy | ¥0 (Exempt from IIT) |
| Net Final Tax Borne by Talent | ¥180,000 |
📊 China Individual Income Tax (STA) & Social Security Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (CNY) |
|---|---|
| Primary Net / Statutory Payable Amount | ¥ 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & China State Taxation Administration & Social Insurance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.