Global Daily Tax News, China Announces Tax Waivers To Support Education And Research, (Mar 9, 2026)
Authorities in China recently announced a series of tax incentive measures to support research and development and education institutions.
In Finance and Customs Duty Document No. 7 of 2026, Chinese authorities announced that import duties, import value-added tax, and consumption tax will be waived for scientific research institutions, technology development institutions, schools, administrative colleges, and libraries on imports of the following, where these cannot be sourced domestically:
scientific research;
technological developments;
teaching supplies; and
books and other similar materials.
The tax waivers will be available during the period January 1, 2026, to December 31, 2030, and were announced as part of the Government's 15th Five-Year Plan.