The National Development and Reform Commission and other relevant authorities have issued a notice concerning the preparation of the 2026 list of integrated circuit enterprises or projects, as well as software companies, eligible for tax incentives. The notice, identified as Document No. 487 [2026] from the NDRC's High-Tech Department, is directed to development and reform commissions, industry and information technology departments, finance offices, customs agencies, and tax bureaus across all provinces, autonomous regions, municipalities, and Xinjiang Production and Construction Corps.
The initiative aims to foster the sustained and healthy development of China's integrated circuit and software industries. It is based on existing State Council policies promoting high-quality growth in these sectors, along with supporting regulations, including an announcement concerning enhanced super-deductions for R&D expenses by integrated circuit and industrial machinery enterprises.
The notice specifies that the list encompasses several categories: integrated circuit manufacturers or projects with process nodes of 28 nanometers or smaller, 65nm or smaller, and 130nm or smaller; key integrated circuit design firms and software companies; producers of logic circuits, memory, specialized processes, compound semiconductors, and advanced packaging and testing; manufacturers of critical raw materials and components; and major integrated circuit projects and their contractors.
Enterprises included in the 2025 list must reapply in 2026 to continue receiving tax benefits, excluding the import VAT installment payment policy. Applications for the 2026 list must be submitted online between April 7 and April 19, 2026, with an additional window from September 7 to 20 for those applying for the major project import VAT policy. Applicants must generate printed documents bearing the company seal, accompanied by necessary supporting materials, including audited financial reports, and submit them to the designated provincial-level authorities. First-edition software products are encouraged to apply.
Local development and reform commissions and industry and information technology departments will conduct preliminary reviews of applications against attached criteria before forwarding them to the national level. The final list will be jointly reviewed and issued by the NDRC, Ministry of Industry and Information Technology, Ministry of Finance, General Administration of Customs, and State Taxation Administration, with specific procedures outlined for different categories of enterprises and projects.
Listed companies can self-assess their eligibility for corporate income tax incentives during the following year's prepayment filings. If eligible, they may provisionally enjoy the benefits. Should a company not be included in the subsequent year's list, it must settle the tax difference during the annual reconciliation without late payment penalties. Companies can check their list status online before the reconciliation deadline, except for those under the major project policy, which will be notified directly by local customs.
Enterprises that undergo significant changes—such as renaming, restructuring, mergers, or cessation of eligible business activities—must report these changes to local authorities within 60 days. National bodies will then reassess their continued eligibility.
Local departments are tasked with strengthening oversight of listed companies. If fraudulent reporting is detected, a joint investigation will be initiated, and cases will be escalated for national review. Companies confirmed to no longer meet the criteria will be removed from the list, and relevant authorities will take action.
Applicants are responsible for the authenticity of their submissions and must sign a commitment letter. Dishonest practices will lead to legal consequences, with violations recorded in the corporate credit system and publicized on the Credit China website.
This notice is effective immediately and applies to corporate income tax benefits for the 2025 fiscal year, as well as import tax policies and super-deduction incentives referenced. The qualifying criteria for enterprises and projects may be adjusted by the relevant national departments based on industrial progress and technological advancements.