waituntil

China tax & financial deadlines

State Taxation Administration obligations: enterprise income tax, VAT and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • VAT return and payment

    File & pay
    Verification pending

    Within 15 days after the end of the month or quarter, as adjusted by the STA filing calendar.

    Declare and pay VAT for the period.

    Applies to: VAT taxpayers filing monthly or quarterly

    The STA publishes a filing calendar each year that moves the deadline when it overlaps public holidays, so no single date is shown.

    Authority: State Taxation Administration (STA)State Taxation AdministrationLast checked Sunday 4 October 2026

  • Individual income tax withheld

    File & pay
    Verification pending

    Within 15 days after the end of each month, as adjusted by the STA filing calendar.

    Report and pay individual income tax withheld in the previous month.

    Applies to: Employers and withholding agents

    The STA publishes a filing calendar each year that moves the deadline when it overlaps public holidays, so no single date is shown.

    Authority: State Taxation Administration (STA)State Taxation AdministrationLast checked Sunday 4 October 2026

  • Corporate income tax prepayment

    File & pay
    Verification pending

    Within 15 days after the end of the month or quarter, as adjusted by the STA filing calendar.

    Monthly or quarterly CIT prepayment return.

    Applies to: Resident enterprises

    The STA publishes a filing calendar each year that moves the deadline when it overlaps public holidays, so no single date is shown.

    Authority: State Taxation Administration (STA)State Taxation AdministrationLast checked Sunday 4 October 2026