Guidance | 2025 China Tax Filing Deadlines
As the new year has started, China has announced the tax filing and payment deadlines for 2025 for taxpayers who are required to complete tax filing and payment within 15 business days of the end of each month or quarter. The State Taxation Administration (STA) released the Circular of the General Office of the State Taxation Administration on the Tax Filing and Payment Deadlines for 2025.
It’s suggested that companies stay ahead of their tax obligations. Here’s a quick guide to the 2025 tax filing deadlines to ensure your company remains compliant and avoids unnecessary late payment penalties and tax credit rating downgrading.
Background
This arrangement is formulated in accordance with the provisions of Article 109 of the Rules for the Implementation of the Law of the People’s Republic of China on Tax Collection and Administration and in conjunction with the requirements of the Circular of the General Office of the State Council on the Arrangement of Partial Holidays in 2025.
Some local tax bureaus could adjust the tax filing and payment deadlines upon special situations. However, such adjustments should be filed with the STA (State Taxation Administration) in advance.
Calendar 2025
- The tax filing deadlines for January, July, August, September, and December are the 15th of each respective month.
- Due to the 4-day holiday from the 1st to the 4th of February, the tax filing deadline is extended to the 20th.
- Since the 15th of March 5 falls on a Saturday, the tax filing deadline is extended to the 17th.
- Due to the 3-day holiday from the 4th to the 6th of April, the tax filing deadline is extended to the 18th.
- Due to the 5-day holiday from the 1st to the 5th of May, the tax filing deadline is extended to the 22nd.
- Since the 15th of June falls on a Sunday, the tax filing deadline is extended to the 16th.
- Due to the 8-day holiday from the 1st to the 8th of October, the tax filing deadline is extended to the 27th.
- Since the 15th of November falls on a Saturday, the tax filing deadline is extended to the 17th.
For better illustration, we summarize the deadlines schedule as follows.
Month | Date | Weekday |
January | January 15 | Monday |
February | February 23 | Friday |
March | March 15 | Friday |
April | April 18 | Thursday |
May | May 22 | Wednesday |
June | June 19 | Wednesday |
July | July 15 | Monday |
August | August 15 | Thursday |
September | September 18 | Wednesday |
October | October 24 | Thursday |
November | November 15 | Friday |
December | December 16 | Monday |
Consequences of failure tax filing or payment overdue
Where a taxpayer fails to complete the formalities for tax declaration and submit information on tax payment within the specified time limit, the taxation shall order the taxpayer to rectify within the specified time and may fine the taxpayer not more than RMB 2,000. The taxpayer may be fined between RMB 2,000 and RMB 10,000 if the offenses are serious.
Failing to make tax declarations and adequately pay the tax payable will lead to penalties for late payment, in addition to the payment of the amount of tax the taxpayer fails to pay or underpays. The taxpayer shall also be fined not less than 50 percent but not more than five times the tax it fails to pay or underpays.
Moreover, such violations can affect the tax credit rating of companies, which will lead to increased tax supervision, as re-emphasizes in the new accounting law. Companies operating in China are suggested to pay attention to the tax filing and payment deadlines introduced in the article.
Should you have any questions, please contact us.