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.

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.