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Dividends Tax Exemption for Foreigners

Foreign-invested enterprises are entities established in China in which foreign entities own the whole or part of the equity interest.

Generally, foreign investments in China are carried out through companies established outside China's jurisdiction, and only a residual part of these investments is carried out by foreign individuals.

Despite the lower number and scale of the investments, foreign individuals setting up and running a company in China can enjoy a tax exemption granted by t