China Tax Filing Deadlines 2026

The State Taxation Administration issued the Circular of the General Office of the State Taxation Administration on the Tax Filing and Payment Deadlines for 2026, clarifying the tax filing and payment deadlines for the year 2026.

According to the current tax laws and regulations, Chinese companies are required to submit tax filings for several categories of taxes and surcharges on a monthly or quarterly basis (including VAT, IIT, additional surcharges, etc.). In principle, the deadline is within 15 business days after the end of the relevant reporting period. However, deadlines may be postponed in consideration of public holidays.

Tax filing deadlines in 2026 are as follows:

• January 20, 2026 (postponed due to the New Year holiday from January 1 to 3)

• February 24, 2026 (postponed due to the Spring Festival holiday from February 15 to 23)

• March 16, 2026 (postponed as March 15 falls on Sunday)

• April 20, 2026 (postponed due to the holiday from April 4 to 6)

• May 22, 2026 (postponed due to the Labor Day holiday from May 1 to 5)

• June 15, 2026

• July 15, 2026

• August 17, 2026 (postponed as August 15 falls on Saturday)

• September 15, 2026

• October 26, 2026 (postponed due to the National Day holiday from October 1 to 7)

• November 16, 2026 (postponed as November 15 falls on Sunday)

• December 15, 2026

It is strongly recommended to complete tax filing and payment on time in order to avoid late payment penalties and potential negative impacts on the taxpayer’s tax credit rating.