Personal income tax for persons with disabilities can be reduced; how much is reduced — call the provincial tax bureau

The Individual Income Tax Law (个人所得税法) says income of persons with disabilities may have individual tax reduced. How much and for how long is left to provincial governments, so provinces differ. Call the 12366 tax service hotline for your provincial tax bureau, or find the relief items in the Individual Income Tax app.

Cost

No money. Tick one box when filing, or file one set of registration materials.

Benefit

Article 5 of the Individual Income Tax Law (个人所得税法): “In any of the following cases, individual income tax may be reduced; the specific range and term are prescribed by the people’s government of the province, autonomous region, or municipality and reported for the record to the standing committee of the people’s congress at the same level: (1) income of persons with disabilities, older persons living alone, and dependents of martyrs; (2) major losses from natural disasters.” Article 36 of the Law on the Protection of Persons with Disabilities (残疾人保障法) separately provides that the state grants tax preferences by law to persons with disabilities in individual business, and waives administrative and institutional fees (nationwide; Individual Income Tax Law in force from 1 January 2019)

Notes

Benefit magnitude is set to “small” by judgment, because the law itself gives no figure; each province sets the cut. Doing it once can last; it is worth the trip. How much your province cuts is set by the provincial government and the provincial tax bureau’s notices; comparison tables online may be outdated. If you run a small shop, administrative and institutional fees are waived under Article 36 of the Law on the Protection of Persons with Disabilities (残疾人保障法) — raise it when you get the licence.

Sources · 2

1. 中华人民共和国个人所得税法（2018 年修正，第五条）. flk.npc.gov.cn/detail?id=2c909fdd678bf1790167…
2. 中华人民共和国残疾人保障法（第三十六条）. flk.npc.gov.cn/detail?id=ff8080816f135f46016f…