Foreign individuals who receive dividends from foreign-invested enterprises are required to pay a 20% personal income tax

The Ministry of Finance and the State Administration of Taxation have issued a notice stating that foreign individuals who receive dividends and bonuses from foreign-invested enterprises shall pay 20% personal income tax on interest, dividends, and bonus income items, and foreign-invested enterprises shall withhold and pay on behalf of them. The notice will be implemented from September 1, 2026.