What's new in 2026 corporate income tax finalization

A summary of 2026 changes to tax incentives, deductible expenses, and finalization deadlines that businesses should note when preparing their corporate income tax finalization dossier.

Tax incentives

Certain industries and investment-encouraged locations continue to enjoy preferential tax rates and time-limited exemptions. Businesses should review eligibility conditions before finalization, as some conditions have tightened compared to prior years.

Deductible expenses

The list of valid documentation for deductible expenses has some adjustments, particularly for interest expense and employee welfare costs. Businesses should reconcile their documentation before recording deductible expenses.

Finalization deadline

The 2026 corporate income tax finalization deadline remains unchanged from current regulations — no later than the last day of the third month after the fiscal year end. Businesses should prepare their dossier early to avoid a last-minute rush.