Substance at a glance
What Hainan's tax substance requirements really mean
Explained plainly, so nothing surprises you later.
Genuine premises
An actual place of business in Hainan, not just an address on paper.
Real presence
Staff and management activity that show the company genuinely operates here.
Real business
Genuine business being carried out, the operations behind the company.
It protects 15%
The rate is for companies that really operate here, so substance keeps your eligibility.
How long the 15% rate runs
A confirmed window now, and a wider one later, not a cliff edge.
Confirmed through 31 December 2027
The 15% corporate rate for qualifying companies, and the matching 15% cap on individual income tax for high-end, in-demand talent.
It widens, not ends
As the FTP completes its build-out, the 15% corporate rate is planned to extend to nearly all FTP enterprises, and the talent tax break to all residents over 183 days.
Early movers establish their position now, while the rate is confirmed and before requirements tighten. HCSG gets you set up and qualified.
How HCSG handles this for you
We make real substance the natural result of how we set you up.
Establish real operations
We help put genuine office, presence, and activity in place in Hainan.
Protect your 15% eligibility
We make sure your substance supports the rate, not undermines it.
Keep it genuine over time
Substance is ongoing, we help maintain it so the rate holds.
Carry the work for you
You get the benefit; we handle the structuring and upkeep.
The outcome: a company with genuine substance and a protected 15% rate, built in, not bolted on.
Specific, net-new answers, not a repeat of the guide above.
Hainan’s 15% Corporate Income Tax: How to Qualify in 2026 (Substance Rules Explained)
Hainan’s 15% Individual Income Tax (IIT) Cap for Talent (2026)
Hainan FTP Encouraged Industries Catalogue: Do You Qualify? (2026)