How we deliver
Remote, by power of attorney
You sign once; we act for you without you travelling.
On-site in Hainan
Our staff attend the authorities, the bank or the port in person.
Typical timeline
Qualification review in 2–3 weeks; the substance file is maintained through the year.
The 15% corporate income tax rate, the 15% individual income tax cap for qualifying talent and the outbound investment income exemption — qualified, filed and defended.
What we handle
- Encouraged-industry test for the 15% corporate income tax rate
- Substantive-operation file: premises, people, decisions and accounts in Hainan
- Park and registered-address choice where the incentive depends on it
- Individual income tax cap for qualifying talent, including the residence-day test
- Outbound direct investment income exemption for qualifying industries
- Annual re-confirmation before the corporate income tax return
How it works
- 01
Qualification review
Your activities and revenue tested against the current catalogues and conditions.
- 02
Substance plan
What has to be in Hainan — people, premises, decisions — fixed in writing.
- 03
Filing
The incentive claimed in the tax return through your accountant, with the supporting file.
- 04
Defence
The file maintained through the year and produced if the tax bureau reviews it.
What we need from you
- Business plan and expected revenue by activity
- Organisation chart and where staff work
- Lease, and records of board or management meetings
- Prior-year accounts if already trading
Good to know
For the individual cap, qualifying talent generally needs 183 days of residence in Hainan in the tax year, at least 90 of them physically on the island, and must meet the talent or income conditions.
Related insights
Encouraged Industry Eligibility: Why 60% of Revenue Decides the Rate
Qualifying for the Hainan FTP's 15% corporate income tax rate turns on a revenue ratio, not on an approval. Understanding which of three catalogues your activity sits in — and what counts as main business — is the whole exercise.
Substantive Operation in the Hainan FTP: A Four-Element Test Where One Failure Is Fatal
The 15% corporate income tax rate is conditional on substantive operation, and the test has four elements that must all be satisfied in Hainan. Missing any one of them disqualifies the enterprise entirely.
Every Major Hainan FTP Tax Relief Now Expires on the Same Day
The corporate income tax reduction, the talent income tax cap and the capital expenditure relief were each extended separately in 2025 — and each now runs to 31 December 2027. That common end date is a planning fact, not a footnote.
Other services in Tax and Customs
- Import and Export
- Zero-Tariff and Value-Added Processing
- Tax Incentive Qualification
