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Program

High and New Technology Enterprise (HNTE) Tax Incentive

Administers China’s High and New Technology Enterprise status as a tax incentive for eligible technology firms with lower rates and compliance support.

High and New Technology Enterprise status is a Chinese tax incentive administered by the State Taxation Administration of China and MOST. It gives qualifying companies a preferential 15% corporate income tax rate instead of the standard 25%, with additional R&D tax super-deduction treatment. The route is rolling rather than cyclical.

The scheme applies to for-profit companies registered and opera

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No upcoming rounds verified. Cadence: Rolling.

Last verified: 15 May 2026Source: www.chinatax.gov.cn