TheShenzhen Municipal Government has released the 2024 ApplicationGuidelines for financial subsidies under the Individual Income Tax(IIT) Preferential Policy for high-end and urgently needed talent inthe Guangdong-Hong Kong-Macao Greater Bay Area (GBA). Eligibleapplicants may receive a tax rebate of up to RMB 5 million.

深圳市人民政府发布了《深圳市粤港澳大湾区个人所得税优惠政策2024纳税年度财政补贴申报指南》。符合条件的申请人可获得高达500万元人民币的退税。

WhoCan Apply?

谁可以申请？

Applicantsmust meet the following criteria:

申请人必须符合以下条件：

1.Identity Requirements:

1.身份要求：

(1)Permanentresidents of Hong Kong or Macao

(1)中国香港或中国澳门的永久居民

(2)Participantsin Hong Kong's Admission Schemes

(2)中国香港入境计划的参与者

(3)Residentsof Taiwan

(3)中国台湾居民

(4)Foreignnationals

(4)外国国籍人士

(5)OverseasChinese or international students with long-term foreign residency

(5)长期在海外居住的华侨或国际学生

2.Work Requirements:

2.工作要求：

(1)Employedin Shenzhen in fields such as science and technology innovation orkey industries

(1)在深圳从事科技创新或关键行业等领域的就业

(2)Workedin Shenzhen for more than 90 days in 2024

(2)2024年在深圳工作超过90天

(3)Legallypaid individual income tax in China

(3)在中国依法缴纳个人所得税

(4)Mustbe employed at the time of application

(4)申请时必须处于受雇状态

①High-end talent must be in active employment

①高端人才必须处于在职状态

②Urgently needed talent must still hold a qualifying position

②急需紧缺人才必须仍持有符合条件的职位

3.Integrity Requirements:

3.诚信要求：

(1)Musthave a clean legal and tax compliance record

(1)必须有干净的法律和税务合规记录

(2)Notlisted on any national dishonesty (blacklist) databases

(2)未被列入任何国家失信（黑名单）数据库

4.Talent Classification:

4.人才分类：

(1)High-EndTalent: Must meet criteria outlined in Shenzhen’s“High-End Talent Directory”

(1)高端人才：必须符合深圳“高端人才目录”中列出的标准

(2)UrgentlyNeeded Talent: Must match roles listed in Shenzhen’s“Directory of Urgently NeededPositions,” supported by anemployer-issued position description

(2)急需紧缺人才：必须符合深圳“急需紧缺职位目录”中列出的职位，并附有雇主出具的职位描述

HowMuch Is the Subsidy?

补贴金额是多少？

CalculationFormula:

计算公式：

Subsidy =Amount of IIT paid in Shenzhen in 2024 − (Taxable income ×15%)

补贴= 2024年在深圳缴纳的IIT金额- （应纳税所得额× 15%）

MaximumCap:

最高上限：

Upto RMB 5 million per person per year (exempt from further taxation)

每人每年最高可达500万元人民币（免于进一步征税）

Note:

注意：

Ifapplicants have already received Shenzhen municipal or district-leveltalent awards in 2024 (e.g., under the Pengcheng Peacock Plan), theequivalent amount will be deducted from the current subsidy.

如果申请人在2024年已经获得了深圳市级或区级的人才奖励（例如，根据鹏城孔雀计划），则相应的金额将从当前补贴中扣除。

ApplicationTimeline

申请时间表

(1)ApplicationPeriod: June 1 to July 31, 2025

(1)申请期限：2025年6月1日至7月31日

(2)Platform:Guangdong Provincial Government Services Portal

(2)平台：广东省政务服务网

https://www.gdzwfw.gov.cn/

ApplicationProcedure

申请程序

(1)IndividualSubmission:

(1)个人提交：

Registervia the Guangdong unified identity authentication platform

通过广东省统一身份认证平台注册

http://tyrz.gd.gov.cn/

Searchfor "Shenzhen IIT Financial Subsidy for Overseas High-End andUrgently Needed Talent"

搜索“深圳海外高端和急需紧缺人才IIT财政补贴”

Completethe form, upload materials, and submit declarations

填写表格，上传材料并提交声明

(2)EmployerVerification:

(2)雇主核实：

Employersmust verify the applicant’s details and submit confirmations,including position descriptions, by July 31

雇主必须核实申请人的详细信息，并在7月31日前提交确认，包括职位描述

(3)GovernmentReview:

(3)政府审核：

Thereviewing authority will confirm acceptance within 5 business days

审核机构将在5个工作日内确认受理

Includespreliminary review, central audit, and final subsidy calculation

包括初步审核、中央审核和最终补贴计算

(4)FundDisbursement:

(4)资金发放：

Subsidywill be transferred directly to the applicant’s MainlandChinese bank account

补贴将直接转账至申请人的中国大陆银行账户

RequiredDocuments

所需文件

(1)Proofof Identity:

(1)身份证明：

HongKong/Macao travel permits, Taiwan resident permits, passports/visas,foreign permanent residency, etc.

中国香港/中国澳门通行证、中国台湾居民证、护照/签证、外国永久居留权等

(2)TalentCertification:

(2)人才认证：

High-EndTalent: Recognition certificates, job offers, foreign work permits

高端人才：认证证书、工作邀请函、外国工作许可

UrgentlyNeeded Talent: Employer-issued position descriptions and proof ofsuitability

急需紧缺人才：雇主出具的职位描述和适配证明

(3)EmploymentContract:

(3)劳动合同：

Labor,dispatch, or service contract

劳动、派遣或服务合同

(4)BankingInformation:

(4)银行信息：

TheChinese mainland type I personal bank account

中国大陆一类个人银行账户

(5)CommitmentLetters:

(5)承诺书：

Personalintegrity declaration and employer verification statement

个人诚信声明和雇主核实声明

(6)OtherAwards Proof:

(6)其他奖励证明：

Documentationof any talent-related incentives received from Shenzhen in 2024

2024年从深圳获得的任何与人才相关的激励文件

ImportantReminders

重要提醒

(1)PolicyOverlap:

(1)政策重叠：

Ifeligible under multiple regional IIT policies (e.g., Qianhai,Hetao), applicants must choose only one for the year.

如果符合多个区域IIT政策（例如，前海、河套）的条件，申请人必须选择其中一个用于当年。

(2)Penaltiesfor Fraud:

(2)欺诈处罚：

Falseclaims will lead to recovery of funds and legal accountability.

虚假申请将导致资金追回和法律责任。

(3)TimeSensitivity:

(3)时效性：

Talentqualifications must be obtained in 2024 to be valid for the year’ssubsidy.

人才资格必须在2024年获得，才符合当年补贴的条件。