CMOC Group Limited (CMOC) has revised the withholding-tax treatment for its interim dividend for the six months ended 30 June 2026, following new guidance from China’s Ministry of Finance and State Taxation Administration issued on 1 September 2026.

Key dividend details • Amount: RMB0.95 per ten H shares (tax inclusive). • Record date: 8 September 2026. • Payment date: 24 September 2026.

Updated tax treatment 1. Overseas individual shareholders – Dividend income will be subject to a 20% individual income tax classified as “interest, dividend and bonus income.” – CMOC will withhold and remit this tax at source. – Previously announced exemptions for overseas individuals are no longer applicable.

2. Non-resident enterprise shareholders – A 10% PRC enterprise income tax will be withheld in accordance with Guo Shui Han [2008] No. 897 and related regulations. – Entities such as HKSCC Nominees Limited and other institutional nominees are deemed non-resident enterprises. – Eligible enterprises may apply for a tax refund under relevant tax treaties or arrangements after receiving the dividend.

3. Shanghai-Hong Kong and Shenzhen-Hong Kong Stock Connect investors – Mainland individual investors and mainland securities investment funds holding CMOC H shares through either Connect scheme will face a 20% withholding tax. – Mainland corporate investors investing via the Connect programmes will not have tax withheld; they must self-declare and settle the tax obligations.

All other dividend-payment arrangements previously announced remain unchanged. CMOC recommends that shareholders seek professional tax advice relevant to their specific jurisdictions.