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Hengqin Broadens Income Tax Incentive Scheme to Tourism Sector

A series of tax incentives are on offer to any businesses operating in selected sectors within the Hengqin New Area. This will see enterprises with a focus on healthcare / convention tourism, tourism information websites / apps and online booking platforms entitled to pay corporate income tax at a reduced rate of 15%. Similar incentives are already on offer to any Hengqin-based businesses working in one of five high-tech sectors, healthcare, science, education, R&D, cultural / creative services or business services. Details of eligibility can be found in the Preferential Enterprise Income Tax Catalogue for the Hengqin New Area (2019 Edition).

Full details on this latest incentive round were announced in the Circular on Adding Tourism Industry Projects to the Preferential Enterprise Income Tax Catalogue for the Hengqin New Area (Cai Shui No. 63 [2019]), as jointly issued by the Ministry of Finance and the State Administration of Taxation.

The scheme has been deemed to have taken effect as of 1 January this year and will remain in force until 31 December 2020.

Source: Ministry of Finance

Content provided by Picture: HKTDC Research
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