1. Which entity would claim the 15% rate?

A company registered in Hainan with no branches outside HainanA company registered in Hainan that also has branches elsewhere in ChinaA Hainan branch of a company registered elsewhere, or a Hainan establishment of a foreign companyNothing is registered yet; we are still planning

2. Does the main business match a specific entry in an applicable encouraged-industry catalogue?

Yes, we can name the exact catalogue entryProbably, but it is not mapped to an exact entry yetNo, or the main business is general trading or another unlisted activity

3. What share of total revenue will come from that encouraged activity?

Clearly above 65%Around 60–65%Below 60%We cannot estimate it yet

4. Where is the business actually run?

Fixed premises, equipment and assets in Hainan; operations or management are based there; contracts are signed in the company’s own nameThere is a Hainan office, but most work or key decisions happen elsewhereMainly a registered address, or the entity mostly invoices, settles and files tax for business done elsewhere

5. Will enough staff live and work in Hainan for 183 days or more in the tax year?

Under 10 staff: at least 3 people. 10–99 staff: at least 30%. 100 or more: at least 30 people. Each counted person must individually reach 183 days, and salaries are paid from the company’s Hainan bank account.

Yes, the threshold for our headcount is metNot yet, but we plan to hire or relocate enough peopleNo, for example only the founder, or staff are based elsewhere

6. Where are the books and bank accounts, and how is corporate income tax assessed?

Books and vouchers kept in Hainan; basic deposit account and main settlement account opened in Hainan; tax assessed on actual accountsSome of this is in place, or we are not sure how tax is assessedBooks or the main bank accounts are outside Hainan, or tax is assessed on a deemed basis

7. Optional: what are you comparing Hainan with?

Hong KongShenzhen QianhaiShanghai, Shenzhen or another mainland cityNothing else

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The three tests behind the 15% rate

Hainan Free Trade Port applies a 15% corporate income tax rate, instead of the standard 25%, to encouraged-industry enterprises that are registered and substantively operating in Hainan. The current policy runs from 1 January 2025 to 31 December 2027. The self-check follows the three tests that must all hold for the tax year:

Claiming entity. A Hainan-registered resident company, a Hainan branch of a company registered elsewhere, or a Hainan establishment of a non-resident company. For a branch, only the Hainan unit is assessed.
Encouraged industry and revenue. The main business is a specific project in an applicable encouraged-industry catalogue, and it produces 60% or more of total revenue.
Substantive operation. Operations, people, accounts and assets are in Hainan, including the 183-day staffing threshold and Hainan bank accounts. The company must also be taxed on actual accounts.

A business licence alone does not qualify. Companies self-assess, sign a substantive-operation commitment with the annual settlement, and every newly benefiting company is reviewed by the provincial tax, finance and market-regulation authorities.

Official sources

Finance and Taxation [2025] No. 3: extends the Hainan corporate income tax preferences and catalogue to 31 December 2027.
Hainan Tax Bureau Announcement 2025 No. 2: which entities are covered and the records to keep.
Hainan Tax Bureau, Finance Department and Market Regulation Administration Announcement 2025 No. 3: the substantive-operation tests and the review process.

Read the full guides

The Hainan 15% corporate income tax guide explains the catalogues and the evidence matrix. The substantive-operation and 183-day guide covers staffing in detail, and the industry incentive map shows how the rules apply by sector. For first-year fees, use the China company setup cost estimator.

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Tell us the business activity, planned Hainan team and timeline. We review the catalogue fit and the substance plan before anything is filed.

Would your Hainan company pass the 15% tax tests?

Evidence to prepare for the tax year

The three tests behind the 15% rate

Official sources

Read the full guides

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Turn the self-check into an evidence plan.