After 2025, foreign tourists and foreign enterprises can enjoy the preferential policies of international free trade port in Hainan.
1. Departure tax refund stores: Foreign tourists can enjoy 8% -11% exit tax refund for goods purchased in designated shopping malls such as Haikou, Sanya and Wanning Wangfujing Department Store.
Hainan is attracting international education resources and building an international education innovation island. Foreign students and parents can take advantage of this opportunity to receive education in Hainan and enjoy the fun of tourism.
(3) 15% Preferential Enterprise Income Tax: Enterprises in encouraged industries registered in Hainan Free Trade Port and operating substantially will be subject to 15% enterprise income tax.
4. Newly added foreign direct investment income tax exemption: For enterprises in tourism, modern service industry and high-tech industries established in Hainan Free Trade Port, the newly added foreign direct investment income before 2025 shall be exempted from enterprise income tax.
(5) Preferential individual income tax for high-end and scarce talents: For high-end and scarce talents working in Hainan Free Trade Port, if they stay in Hainan for 183 days, the part of the actual individual income tax burden exceeding 15% shall be exempted. |
