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R&D Super-Deduction Tax Incentive

R&D Super-Deduction Tax Incentive

Provides Chinese companies a tax deduction framework for qualifying innovation spend through annual tax filing.

Between cyclesState Taxation Administration of ChinaChina
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About

China's R&D Super-Deduction (研发费用加计扣除) is a nationwide corporate income tax incentive that allows qualifying PRC-registered enterprises to deduct eligible research and development expenditures at 200% of actual spend when computing taxable income. This policy rate was confirmed post-2023, particularly for manufacturing sector companies, and represents an effective cash-equivalent benefit of up to …

What this grant funds

Allows PRC-registered enterprises to deduct eligible R&D expenditures at 200% of actual spend when computing corporate income tax, claimed via the annual tax return with no competitive application required.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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Application process

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Last verified: 24 Jul 2026Source: www.chinatax.gov.cn