In China, tax compliance is not a once-a-year exercise. It runs on a tight monthly, quarterly and annual rhythm, with limited tolerance for late or incomplete filings. For foreign-invested enterprises, missed deadlines can quickly lead to penalties, increased scrutiny or operational friction.

The structure of China’s tax filing cycle

China’s tax system is built around regular, high-frequency reporting, overseen locally rather than centrally. This means deadlines are consistent nationally, but enforcement intensity can vary by city and district.

Most companies will deal with:

  • Monthly tax filings.
  • Quarterly corporate income tax reporting.
  • Annual reconciliation and audit-linked filings.

Public holidays, particularly Spring Festival and National Day, often compress filing windows, making forward planning essential.

Key China tax deadlines for 2026

Monthly tax filings

Deadline:

  • Generally by the 15th of the following month.

Applies to:

  • Value-added tax (VAT).
  • Surcharges (urban construction tax, education surcharges).
  • Withholding taxes (where applicable).

If the 15th falls on a public holiday, the deadline is usually extended to the next working day. In holiday-heavy months, this can create very short submission windows.

Quarterly Corporate Income Tax (CIT) filings

Deadlines:

  • Q1: by 15 April 2026
  • Q2: by 15 July 2026
  • Q3: by 15 October 2026

These filings are based on actual quarterly results and form the foundation for the annual tax settlement.

Late or inconsistent quarterly filings often increase the likelihood of follow-up queries during the annual reconciliation.

Annual CIT reconciliation

Deadline:

  • 31 May 2027 (covering the 2026 financial year).

This is one of the most closely reviewed filings in the Chinese tax system. It requires:

  • Reconciliation of provisional quarterly payments.
  • Disclosure of related-party transactions.
  • Adjustments for non-deductible expenses and tax incentives.

Supporting schedules and explanations are expected to be internally consistent and aligned with statutory accounts.

Annual Individual Income Tax (IIT) reconciliation

Period:

  • 1 March to 30 June 2027

Applies to:

  • Employees with multiple income sources.
  • Foreign employees meeting reconciliation thresholds.

Employers are often required to assist with data preparation, particularly for expatriate staff.

Deadlines that commonly catch businesses out

Certain compliance obligations are not strictly “tax filings” but are closely linked and time-sensitive:

  • Transfer pricing documentation: Often requested alongside annual CIT reconciliation.
  • Related-party transaction filings: Typically submitted with annual tax returns.
  • Tax incentive filings and renewals: Many incentives require proactive filings rather than automatic application.

Leaving these until year-end increases the risk of rushed submissions or lost reliefs.

The holiday factor in 2026

China’s public holiday structure has a direct impact on tax compliance. Spring Festival in February and National Day in October regularly disrupt normal workflows.

In practice this means:

  • January and February filings are often delayed or compressed.
  • October deadlines may fall immediately after Golden Week.
  • Local tax officers may be unavailable for clarification during extended breaks.

Businesses that rely on last-minute filings are the most exposed during these periods.

Practical planning for 2026 

To stay ahead of deadlines, companies should consider:

  • Locking in a 2026 tax calendar that includes public holidays and adjusted working days.
  • Completing data preparation before holiday periods, not after.
  • Aligning finance, HR and operations teams so information flows early.
  • Reviewing incentive eligibility and transfer pricing positions well before year-end.

A calm, predictable compliance cycle is usually the result of early coordination, not additional effort.

Why early visibility matters

China’s tax authorities place significant weight on consistency, timeliness and data quality. Businesses that demonstrate organised compliance tend to experience fewer queries and smoother year-end reviews.

As 2026 approaches, mapping tax deadlines alongside operational and holiday calendars allows leadership teams to focus on growth and decision-making, rather than avoidable compliance pressure.

If you would like support aligning your 2026 China tax calendar with reporting, audit and operational timelines, a review can make the year significantly easier to manage.