China opens 2026 applications for the chip-industry VAT super-deduction list, 9 to 16 October

China opens 2026 applications for the chip-industry VAT super-deduction list, 9 to 16 October

30 September 2026 — China's Ministry of Industry and Information Technology (MIIT), together with the National Development and Reform Commission, the Ministry of Finance and the State Taxation Administration, published a notice on 30 September 2026 (dated 29 September) starting the 2026 round of the list of integrated circuit companies that may claim an additional VAT deduction. Companies that want to be on the list must apply online between 9 and 16 October 2026.

Not yet independently verified. Read only from the ministry notice itself (in Chinese); no news outlet or law-firm summary was found to confirm it. The eligibility conditions sit in a PDF attachment we did not read, so they are not described here. We will update this when it can be confirmed, and remove this note.

What changed

The notice covers the list referred to in the 2023 finance ministry and tax administration rule on the chip-sector VAT deduction. It applies to companies that design, manufacture, package and test chips, and to those making equipment and materials for the industry.

The timetable in the notice runs as follows:

• 9 to 16 October 2026: companies submit their application in the online filing system named in the notice, print the form, stamp it with the company seal, and send it with supporting evidence (electronic and paper) to their provincial industry and information technology authority.
• By 31 October: provincial authorities, together with their development and reform commissions, send their first-pass shortlist to MIIT and the NDRC.
• After that: MIIT and the NDRC arrange a third-party review, and the four bodies jointly confirm the final list.
• After 30 November: companies can check in the filing system whether they were included.

Firms already on the 2025 list do not roll over automatically. They must resubmit the supporting materials listed in the notice's second attachment.

Who is affected

Chinese chip designers, fabs, packaging and test houses, and equipment and materials makers that claimed the deduction for 2025, plus any that want to claim it for the first time. Foreign-owned chip companies operating in China through a local entity should ask their tax adviser whether they meet the conditions, which are set out in the notice's first attachment.

The consequences are concrete. Companies on the 2026 list enjoy the policy from 1 January 2026, and once the list is issued they may claim in one period any deduction they could have claimed earlier but did not. Companies on the 2025 list that are left off the 2026 list stop receiving the relief on 30 November 2026.

The notice also sets continuing duties. A listed company that changes its name, splits, merges, restructures or stops carrying out the business that earns the incentive must tell its provincial authority within 45 days of completing the registration change. Reports filed late are not accepted, and the company loses the 2026 relief from the date of the change. False information can lead to loss of eligibility and referral to the finance and tax authorities.

What to do

1. Finance and tax teams at chip companies in China should obtain the notice, its conditions attachment and the evidence schedule now, and test the company against the conditions before 9 October.
2. Assemble the stamped paper set and the electronic copy so that it can be filed in the 9 to 16 October window; the notice does not offer a later slot.
3. If you were on the 2025 list, treat the 2026 application as a fresh filing, not a renewal.
4. Diarise 30 November as the date to check the result, and plan cash flow on the basis that the 2025 relief ends that day if you are not listed.
5. Put a 45-day alert in the corporate secretarial calendar for any name change or restructuring while on the list.
6. Suppliers and customers of Chinese chip firms may wish to ask what their counterparties' position is, since the relief affects pricing and cash flow.

Sources

• MIIT, NDRC, Ministry of Finance and State Taxation Administration: notice on drawing up the 2026 list of integrated circuit enterprises entitled to the additional VAT deduction (MIIT Lian Dianzi Han [2026] No. 326) — 30 September 2026