New Measures Issued Concerning Enjoying Preferential Individual Income Tax Policies in Hainan Free Trade Port

　　First, optimizing the calculation method for "accumulated residence of 183 days." Reasonable days spent away from the island for business trips, vacations, and study/training are included in the residence day count, while it is explicitly stated that "actual residence in the Hainan Free Trade Port must not be less than 90 days."

　　A relevant official from the Hainan Provincial Department of Finance stated that this optimization does not change the basic requirement of accumulating 183 days of residence in the Hainan Free Trade Port. It is not a relaxation of the benefit conditions, simply reducing the requirement from 183 days to 90 days. Instead, it sets a minimum requirement of 90 days of actual residence in Hainan and includes reasonable days away from the island within the 183-day calculation scope.

　　Second, optimizing the coverage of specific industries. To precisely serve the development of Hainan's key industries, the new measures optimize the scope of specific industries eligible for preferences from "aviation, shipping, offshore oil and gas exploration" in the old measures to "aerospace, shipping, offshore oil and gas exploration." This move aims to support the development needs of Hainan's aerospace industry.

　　Third, strengthening risk prevention and control and whole-process supervision. The new measures explicitly require that the enterprises or units to which the talents enjoying the preferential policies belong must conduct substantive operations in Hainan, and their business development must match the benefit enjoyment situation. Simultaneously, a whole-process supervision mechanism is established. The circumstances of high-end and紧缺紧缺 talents'离岛 business trips, vacations, and study/training should be subject to personal declaration and公示 at their respective enterprises or units. Relevant departments such as taxation, human resources, social security, and market supervision will conduct key spot checks, among other methods.

　　The 15% preferential individual income tax policy is one of the core policies of the Hainan Free Trade Port. Since June 2020, Hainan has promoted the implementation and optimization of this core policy based on practical circumstances. By the end of December 2024, the preferential individual income tax policy of the Hainan Free Trade Port had benefited 39,000 person-times cumulatively.

　　In January 2025, the Ministry of Finance and the State Taxation Administration issued the "Notice on Extending the Implementation of the Individual Income Tax Policy for High-End and紧缺紧缺 Talents in Hainan Free Trade Port" (Cai Shui [2025] No. 4), which extends the preferential policy of exempting the portion of individual income tax actually borne exceeding 15% for high-end and紧缺紧缺 talents working in the Hainan Free Trade Port until December 31, 2027.