China Tax Filing Calendar & Deadlines: Monthly, Annual & CIT Settlement (2025)

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China’s tax filing calendar sets the rhythm of compliance for businesses and individuals. This guide explains the monthly and quarterly filing deadlines, the major annual deadlines for the statutory audit, CIT settlement, IIT reconciliation and cross-agency reporting, how the dates adjust each year, and why calendar discipline is essential to avoid the cascading costs of missing a deadline in China.

How does China’s tax filing calendar work?

China’s tax year runs January 1 to December 31, with most taxes filed and paid monthly or quarterly. The standard deadline is the 15th day of the month following the period — so January’s filings are due by mid-February, and so on. When the 15th falls on a weekend or public holiday, the deadline moves to the next working day. The State Taxation Administration (STA) publishes an annual circular each year with the precise adjusted dates.

This means VAT, CIT prepayments, IIT withholding, surcharges and other monthly/quarterly taxes share the mid-month deadline rhythm. Because the exact dates shift with holidays each year, businesses must confirm the current year’s calendar from the STA’s announcement. Building these recurring deadlines into a compliance calendar with reminders is the foundation of staying compliant and avoiding the penalties that late filing triggers.

What are the monthly and quarterly deadlines?

Monthly or quarterly tax returns and payments are generally due within 15 days of period-end — the 15th of the following month. This covers VAT and its surcharges, CIT prepayments (quarterly), IIT withholding (monthly), and other applicable taxes. For 2025, for example, the STA extended February’s deadline to February 20 due to the holiday, while January, July, August, September and December kept the 15th, illustrating the annual adjustments.

Stamp duty is often paid quarterly alongside CIT. The mid-month deadline applies across China’s many taxes, so businesses face a recurring monthly compliance cycle. Missing these deadlines incurs the daily late-payment surcharge and risks a tax-credit-rating downgrade. Maintaining a clear schedule of the monthly and quarterly obligations, confirmed against the current year’s STA calendar, is essential routine compliance for every business operating in China.

What are the major annual deadlines?

Several annual deadlines anchor the compliance year, especially for foreign-invested enterprises. The statutory annual audit by a China-licensed CPA is typically due around April 30. The CIT annual settlement — reconciling quarterly prepayments against the actual annual tax — is due May 31. The IIT annual reconciliation for individuals runs March 1 to June 30. The FAR (a cross-agency joint annual report to multiple authorities) is typically due June 30.

For FIEs with significant related-party transactions, the transfer pricing local file is generally due around September. These annual deadlines are firm and carry real consequences if missed. The CIT settlement is particularly critical because the STA’s review drives downstream tax clearances — including the certificate banks require to release annual dividend remittances. Understanding and meeting all the annual deadlines is essential, especially for foreign-invested enterprises.

Why is the CIT settlement so important?

The CIT annual settlement (due May 31) is the single biggest annual deadline for companies. The company files its annual CIT return, reconciles the four quarterly prepayments against the actual annual tax, and pays any additional tax or claims a refund. Crucially, the STA’s review of this return drives every downstream tax clearance the company needs that year — including the tax-clearance certificate a bank requires before releasing the annual dividend to a foreign parent.

This makes the CIT settlement central not just to tax compliance but to a foreign-invested enterprise’s ability to repatriate profits. A late or problematic settlement can stall dividend remittances and other clearances. The May 31 deadline is firm, with late filing triggering daily interest and penalties. For foreign investors especially, treating the CIT settlement as a critical priority is essential to both compliance and accessing their profits.

How do the dates adjust each year?

Because the standard 15th-of-the-month deadline shifts when it falls on weekends or public holidays, the STA publishes an annual circular (usually in December for the coming year) setting the precise adjusted dates. China’s public holidays — Spring Festival, National Day and others — cause meaningful shifts, so the actual deadlines vary year to year. Relying on last year’s exact dates risks missing a moved deadline.

This means businesses should obtain and follow the current year’s STA filing calendar rather than assuming fixed dates. Many use local accountants or service providers who track the official calendar. Confirming the current year’s deadlines — especially around holiday periods — is a simple but important compliance step. Building the confirmed dates into reminders ensures filings are made on time despite the annual adjustments, avoiding inadvertent late filing.

A practical example: a compliance year

Consider a foreign-invested enterprise’s year: monthly VAT, surcharges and IIT withholding filed by the 15th throughout the year; quarterly CIT prepayments by the 15th after each quarter; the statutory audit completed by around April 30; the CIT settlement filed by May 31 (unlocking the dividend-remittance clearance); employees’ IIT reconciliation done between March and June; and the FAR submitted by June 30, with the TP file by September if applicable.

Each deadline missed adds interest, penalties and credit-rating risk, and the CIT settlement specifically gates profit repatriation. The example shows how the calendar structures the compliance year, with recurring monthly filings punctuated by critical annual deadlines. For businesses — especially FIEs — mapping this calendar and meeting every deadline is fundamental to smooth operations, profit access and good standing in China.

What is the transfer pricing local file deadline?

Foreign-invested enterprises with significant related-party transactions must prepare transfer pricing documentation, with the local file generally due by around September of the following year. The thresholds typically trigger the local file when related-party transactions exceed RMB 200 million (for tangible goods) or RMB 40 million (for services or intangibles) annually. This documentation justifies that related-party pricing is at arm’s length.

For FIEs with substantial intercompany dealings, the transfer pricing file is an important annual obligation beyond the CIT settlement, requiring analysis and documentation to support the pricing. Missing it or having inadequate documentation raises transfer pricing audit risk. Understanding whether the thresholds apply and preparing the local file by the deadline is essential for foreign-invested enterprises with related-party transactions, complementing the other annual filings.

What is the FAR cross-agency filing?

The foreign-invested enterprise annual report (FAR) is a joint annual filing to multiple government agencies — typically the market regulator (SAMR), foreign exchange authority (SAFE), and commerce authority (MOFCOM) — covering the FIE’s operating profile, group structure, related-party transactions, capital flows, and major changes. It’s generally due by June 30 and is separate from the tax filings, though related.

The FAR consolidates reporting to several authorities about the FIE’s status and activities, part of the oversight of foreign-invested enterprises. Missing it can create compliance problems with these agencies. For FIEs, the FAR is an important mid-year deadline alongside the tax filings, requiring coordination of information across the business. Understanding and meeting the FAR obligation is part of the complete annual compliance picture for foreign-invested enterprises in China.

How do quarterly versus monthly filings differ?

Some taxes are filed monthly, others quarterly, depending on the tax and the taxpayer. VAT is typically monthly for general taxpayers but can be quarterly for small-scale taxpayers; CIT prepayments are usually quarterly; IIT withholding is monthly. The filing frequency affects the compliance rhythm, but the deadline is consistently the 15th of the month following the period-end (monthly or quarterly).

Understanding which taxes a business files monthly versus quarterly helps structure its compliance calendar. A general-taxpayer business might file VAT and IIT withholding monthly while paying CIT quarterly, creating a mix of monthly and quarterly obligations. Confirming the applicable frequency for each tax — and tracking the corresponding deadlines — ensures all filings are made on time. The frequency varies, but the 15th-of-the-following-month deadline provides a consistent anchor.

What happens if the CIT settlement reveals a refund?

If a company’s quarterly CIT prepayments exceeded its actual annual tax (revealed at the May 31 settlement), it can claim a refund of the overpayment, or in some cases carry it forward against future tax. The settlement reconciles the prepayments with the audited annual liability, so overpayment results in a refund claim. The process for claiming the refund is part of completing the settlement.

This means the CIT settlement isn’t only about paying additional tax — it can also produce refunds where prepayments were too high. Companies should ensure they claim refunds owed rather than leaving overpaid tax with the authority. Understanding that the settlement reconciles in both directions — additional payment or refund — helps companies manage their cash flow and ensure they recover overpaid CIT through the annual settlement process.

Common deadline mistakes to avoid

Frequent calendar mistakes include relying on last year’s exact dates (missing holiday-adjusted deadlines), overlooking the annual filings beyond monthly ones (audit, FAR, TP file), underestimating the CIT settlement’s importance for dividend remittances, and missing the transfer pricing local file. Each can trigger interest, penalties, credit-rating damage, or stalled clearances.

Avoiding them means confirming the current year’s STA calendar, mapping all annual deadlines, prioritizing the CIT settlement, and preparing the TP file where thresholds apply. Because the consequences extend to stalled remittances and credit-rating downgrades, calendar discipline pays off. Understanding the full set of monthly and annual deadlines — and confirming the current year’s dates — helps businesses avoid these costly mistakes and maintain smooth operations in China.

How can businesses manage the compliance calendar?

Managing China’s compliance calendar effectively means building a comprehensive schedule of all monthly, quarterly and annual obligations, confirmed against the current year’s STA circular, with reminders ahead of each deadline. Many businesses use local accountants or service providers who track the official calendar and handle filings, particularly valuable for foreign-invested enterprises navigating the full set of obligations.

A well-managed calendar assigns responsibility for each filing, builds in preparation time (especially for the CIT settlement and audit), and accounts for the holiday-adjusted dates. This discipline prevents missed deadlines and the cascading consequences they bring. For businesses in China, investing in calendar management — whether in-house or outsourced — is a practical necessity, ensuring every obligation is met on time across the busy compliance year.

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