30 September 2024
The Dongguan Municipal Human Resources and Social Security Bureau (“the authorities”) issued the “2024 Application Guidelines for Overseas Talents in Urgent Shortage Identification and Individual Income Tax Subsidies in Dongguan Municipality” (“the Application Guidelines”) on 30 September 2024. The authorities proposed that overseas talents in urgent shortage who have worked in Dongguan Municipality for a cumulative total of more than 90 days during the tax year are eligible to apply for the individual income tax subsidies for the portion of individual income tax already paid, which exceeded 15% of the taxable income. The application period for the subsidies shall be effective from 21 October 2024 to 29 November 2024.