海南公司税率深度解析!附2026年注册海南公司能享受到的政策红利!
发布时间:2026-02-26

Enterprise Caiying Group to provide the United States / Singapore / Japan / Thailand / Malaysia / Canada / Mexico / Brazil / UK / France / New Zealand / Japan / Singapore / Vietnam / Indonesia / Malaysia and other foreign companies registered in the relevant business tax services, but also to provide Hong Kong companies / Shenzhen companies / Guangzhou companies / Shanghai companies / Hangzhou companies / Beijing companies / Hainan companies and other domestic companies registered corporate services, company annual audit / bookkeeping tax / payment of MPF / change of information / bank account opening / ODI filing / BVI registration / Hainan company Company / Shanghai company / Hangzhou company / Beijing company / Hainan company and other domestic companies registered corporate services, company annual audit audit / bookkeeping tax / payment of MPF / change information / bank account / ODI filing / BVI registration / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you need or interested in any time to drop me (phone and WeChat consulting: 13045886252 ).

Recently, in the cross-border e-commerce circle, the word "Hainan" has been hot.

Behind them are two clear lines of logic: on one side, the domestic tax environment continues to tighten, compliance costs are rising and profit margins are being squeezed. On the other side, Hainan's recent (December 18, 2025) island-wide customs closure has already taken place, and a new system of trade and taxation independent of the mainland is surfacing.

Between this push and pull, Hainan is from a geographical concept, evolving into a part of the seller's strategic layout of a worthy assessment of the "new coordinates".

For cross-border overseas enterprises, this also marks the development of the industry from relying solely on the "policy dividend", towards the "model innovation" driven by the deep transformation stage.

1) Reshaping the industrial landscape:"With the further expansion of zero-tariff items and the full implementation of the policy of "low tariff and simple tax system", the import and export cost structure of enterprises will be fundamentally optimized. This change will not only benefit the import business, but also reduce the procurement cost of raw materials and components for export enterprises, and significantly enhance the international competitiveness of products.

2) Strategic hubs are established:Bridging the Southeast Asian market "bridgehead" Hainan's unique geographical location, making it the core hub connecting China's mainland and the Southeast Asian market. In the customs sealing policy, Hainan will become a high-quality springboard for enterprises to enter Southeast Asia, radiation RCEP region, logistics turnover and capital circulation efficiency will realize a substantial increase.

3)商业模式迭代:从“单一卖货”到“全域布局”未来跨境领域的竞争,已不止于产品层面的比拼,更聚焦于供应链全域布局的较量。企业需主动思考如何依托海南自贸港的特殊定位,分阶段规划布局物流中心、结算中心或运营中心,实现合规经营与效率提升的双重最优目标。

01 What is "Customs Closure"?

Simply put, customs closure refers to the establishment of the entire island of Hainan as a special area for customs supervision, and the implementation of the policy of "liberalization of the first line, control of the second line, and freedom within the island".

A line (between Hainan and abroad):Freer entry and exit of goods and people, such as faster customs clearance for imported goods;

Tier 2 (between Hainan and the mainland):Only some special goods need to be checked, ordinary people traveling to and from Hainan do not need additional documents, business trips, travel as usual;

Island Freedom:Within Hainan Island, the movement of goods, capital and people is more convenient.

02 Why December 18th?

The launch of the closure operation is scheduled for December 18, 2025, which is of great symbolic significance.

This was the very day that the Third Plenary Session of the Eleventh Central Committee of the Party was held in 1978, marking the beginning of China's reform and opening up.

The choice of the same date to launch Hainan's sealing operation is to demonstrate to the world China's unswerving determination and confidence in expanding high-level opening up.

Planning for the future

2025: Initial establishment of a free trade port policy system;

2035: Institutional and operational models become more mature;

By the middle of this century: a high-level free trade port will be built.

03 What are the characteristics of Hainan's free trade port system after the closure?

The construction of a free trade port with Chinese characteristics in Hainan is a major reform and opening-up initiative that General Secretary Xi Jinping has personally planned, deployed and promoted.

In June 2020, the Central Committee of the Communist Party of China and the State Council formally released the General Program for the Construction of Hainan Free Trade Port.Over the past five years, the exploration of reform and opening up in key areas of Hainan's free trade port has been accelerated, and a number of landmark and leading innovation initiatives have been launched, and the policy and institutional system of the free trade port has been established initially.

Its main features can be summarized as "4, 3, 2, 1".

"4"refer toPeople, logistics, capital and data flows四类要素进出更为便利。

总计85个国家或地区的人员可免签入境海南“中国洋浦港”船籍港国际航行船舶总吨位跃居全国第二,资金可在多功能自由贸易账户与境外账户间依法自由便利划转,数据出境实行负面清单管理。

"3"refer toTrade in goods, trade in services and investment三大领域加快开放。

制定进口原辅料、交通工具及游艇、自用生产设备“零关税”政策,全国首张跨境服务贸易负面清单出台实施,推出22项放宽市场准入特别措施,外资准入负面清单开放程度全国最高。

"2"refer toEnterprises and individualsTax incentives in both areas have continued to increase. The "double 15%" preferential policies for corporate and individual income tax rates have been introduced, with cumulative tax reductions and exemptions exceeding RMB 31 billion and RMB 18 billion by June 30, 2025, respectively. The scope of the pilot policy of duty-free processing value-added products was expanded to the whole island. The duty-free shopping quota for outlying islands has been increased to 100,000 yuan per person per year.

"1"refers to the term used to refer to theHainan Free Trade Port ActThe legal safeguards based on this specialized law have been continuously improved. Various institutional arrangements for the free-trade port have been clarified in the form of laws, and more than 40 supporting laws and regulations have been issued, strongly guaranteeing the implementation of reform and innovation initiatives.

04 Hainan's customs sealing policy dividend

1) Institutional and trade advantages

After the closure of the customs on December 18, 2025, the regulatory model of "liberalization of the first line, control of the second line, and freedom of the island" will be implemented, and the entry of overseas commodities into the island will be regarded as "non-entry", free of tariffs and quotas, so that commodities will be more efficiently regulated from Hainan to the mainland. The "zero-tariff" commodities cover 74% tariff lines, including production equipment, raw materials and consumer goods.

2) Favorable business development

The income tax of enterprises in encouraged industries is reduced to 15%, and the policy of exempting value-added processing from tariffs is relaxed; cross-border e-commerce enjoys the convenience of "list checking and release, aggregate declaration", the logistics cost is reduced by more than 30%, and the export of B2B goods is exempted from value-added tax and consumption tax.

3) Talent and livelihood dividend

Qualified high-end / shortage talents, the actual tax burden of personal tax exceeds 15% part of the exemption, the residence time accounting more flexible; island residents cross-border e-commerce shopping annual quota of 26,000 yuan within the "three tax exemptions", the island duty-free commodities "that is to purchase that is to withdraw" more convenient. more convenient.

4) Facilitation of circulation

Pilot cross-border data compliance flow, the international Internet channel delay reduced by 50%; financial sector to support the cross-border application of digital RMB, enterprises to receive and settle foreign exchange more efficiently; shipping hub upgraded, Southeast Asia 3 days to reach, Europe and the United States 7 days to reach.

5) "A line of liberalization"

Free movement of goods, capital and personnel between Hainan and the rest of the world, and tariff-free import of equipment for personal use.

6) "Second line of custody"

The implementation of precise supervision between the Mainland and Hainan, only the "first line" to liberalize the content of the inspection and control, logistics efficiency by 30%.

If you plan to register a U.S. company / Singapore company / Japanese company / Thai company / Malaysian company / Canadian company / Mexican company / Brazilian company / British company / French company / New Zealand company / Japanese company / Singapore company / Vietnamese company / Indonesian company / Malaysian company and other foreign companies registered in the relevant business and taxation services, or plan to register a Hong Kong company / Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hainan company and other domestic companies registered business services, the company's annual audit audit / bookkeeping tax / payment of MPF / change of information / bank account opening / ODI filing / BVI registration / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult ↓ ↓↓↓ 

05 Recommended Types of Companies to Register in Hainan

①Trading companies:

Import and export, bulk commodities, consumer goods imports and other businesses, can enjoy "zero tariff" imported raw materials and auxiliary materials, processing value-added super 30% mainland sales tariff-free policy, 15% enterprise income tax to further reduce costs.

② Tourism and cultural tourism companies:

The development of island resorts, recreation and tourism, cruise ships and yachts, tourism performances and other projects, in line with the positioning of Hainan International Tourism Consumption Center, to enjoy tax incentives and policy support.

(iii) Technology and high-tech companies:

Artificial intelligence, biomedicine, new energy, commercial aerospace, information technology and other fields, in line with the encouraged industries catalog, are eligible for 15% income tax, R&D support and talent subsidies.

④ Investment and financial companies:

Private equity funds, family offices, and offshore finance-related enterprises, relying on the policy of facilitating cross-border capital flows, can realize the global allocation of assets and enjoy tax incentives.

⑤ Modern service companies:

New offshore international trade, international shipping services, high-end medical care, education and training, cross-border e-commerce, etc., are adapted to the opening policy of the service industry of the Free Trade Port, and the business process is more convenient.

(vi) Physical manufacturing companies:

Specialized automobile manufacturing, general equipment manufacturing, and offshore wind power-related manufacturing will be included in the new encouraged industries in 2024 to enjoy tax exemptions and industrial support.

If you plan to register a U.S. company/Singapore company/Japanese company/Thailand company/Malaysia company/Canada company/Mexico company/Brazil company/UK company/France company/New Zealand company/Japanese company/Singapore company/Vietnamese company/Indonesia company/Malaysia company, etc., the relevant business and taxation services for foreign company registration, or plan to register a Hong Kong company/Shenzhen company /Guangzhou company/Shanghai company/Hangzhou company/Beijing company.Hainan Companyand other domestic company registration enterprise services, company annual audit audit / bookkeeping tax / payment of MPF / change of information / bank account opening / ODI filing / BVI registration / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, etc..You can add my WeChat (phone with V: 13045886252) at any time to consult ↓↓↓↓ 

06 Real landing in Hainan, only six steps to complete the registration of Hainan companies

Step 1: Name verification

Prepare 3-5 alternative company names in advance that meet the specifications, in the format of "administrative division (Hainan) + word size + industry characteristics (investment) + form of organization", and if the name starts with "Hainan", the minimum registered capital should be 1 million yuan. The minimum registered capital must be 1 million yuan.

Step 2: Prepare registration materials

📍1. Prepare identity documents of shareholders and legal persons;

📍2. Lease contract of the registered address with a copy of the real estate license (it must be the actual office space, which can cooperate with regulatory verification);

📍3. Articles of Incorporation (you can download the template from the official website of the Municipal Supervision Bureau to specify the proportion of shareholders' contribution, etc.);

Step 3: Receive a business license

Upload all the information on the "Hainan eRegistration" platform, and after passing the audit, you can get the original and duplicate copies of the business license at the Administrative Service Center, or choose to have it mailed to your home.

Step 4: Engraving the filing seal

Go to the public security organs for the record of the seal engraving point, engraving company official seal, financial seal, legal person seal. At present, the first set of Haikou engraved seal free of charge.

Step 5: Bank account opening

After making an appointment with the bank in advance, you should bring your business license, legal identity certificate, articles of incorporation and other materials to open an account.

Step 6: Tax and follow-up procedures

After making an appointment with the bank in advance, you should bring your business license, legal identity certificate, articles of incorporation and other materials to open an account.

If you plan to register a U.S. company / Singapore company / Japanese company / Thai company / Malaysian company / Canadian company / Mexican company / Brazilian company / British company / French company / New Zealand company / Japanese company / Singapore company / Vietnamese company / Indonesian company / Malaysian company and other foreign companies registered in the relevant business and taxation services, or plan to register a Hong Kong company / Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hainan company and other domestic companies registered business services, the company's annual audit audit / bookkeeping tax / payment of MPF / change of information / bank account opening / ODI filing / BVI registration / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult ↓ ↓↓↓ 

07 海南公司税率深度解析

谈海南,当然绕不开“低税率”。如果说行业适配是 “软实力”,那税务优惠就是海南出海的 “硬支撑”。对比中国香港,或者新加坡、迪拜等传统境外平台,海南的税制优势更精准、更贴心。

1)企业所得税:15%黄金税率,适用范围更广

新加坡:17%(需叠加复杂税收优惠)

中国香港:16.5%

海南:鼓励类产业统一15%,认定明确、覆盖广,甚至对利润来源于海南以外的部分,也在探索优惠安排。

关键是,海南既保持了与国际离岸中心持平的税率,又能让企业近距离对接内地市场,管理成本大幅降低。

2)个人所得税:最高 15%,轻松留住高端人才

新加坡:最高 22%

欧美国家:普遍 30%-50%

海南:对高端紧缺人才,实际税负超过 15% 的部分直接免征!

这意味着企业外派高管、国际招聘人才的用人成本大幅降低,直接解决了出海 “招人难、留人防” 的痛点。

3)关税:“零关税” 清单,精准匹配经营需求

境外货物进入中国,关税是绕不开的成本,而海南的 “零关税” 不是 “全岛免税”,而是更具针对性的系统性政策:

生产设备:自用生产设备基本 “零关税”。

原辅料:加工增值所需原辅料 “零关税”。

交通工具:航空器、船舶等 “零关税”。

消费品:岛内居民消费进口商品 “零关税”(正面清单管理)。

每一项都精准匹配企业实际经营需求,从源头降低供应链成本。

4)间接税:税制简化,减少日常管理成本

封关后,海南将把增值税、消费税、车辆购置税等合并为销售税,且仅在货物进入内地的 “二线” 环节征收。

这意味着,在海南岛内的交易税负会显著降低,税制更简单,企业不用再应对复杂的多税种申报,日常税务管理成本大减 —— 对中小企业来说,相当于少雇一个税务专员!

5)特定业务红利:精准赋能出海

场景离岸贸易:探索专属税收优惠。

跨境电商:零售进口商品已享特殊税制。

国际航运:船舶登记、航运业务多重税收减免。不管是哪种出海模式,都能找到对应的税收支持。

For businesses:A clear "profit account". From the perspective of corporate income tax, the most intuitive reflection of this difference is still the book result.

假设一家公司年利润为1000万元,按内地的25%税率计算,其应缴纳约250万元的企业所得税;而在海南,按15%的税率,仅需缴纳约150万元。两者之间,单一年份即可形成约100万元的现金流差额。

在当前跨境电商行业利润空间持续被压缩的背景下,这样的差距足以引发企业层面的现实考量。

For talent:An attractive "income card". At the level of personal income tax, Hainan's annual income of more than 300,000 yuan of high-end shortage of talents, the implementation of 3%, 10% and 15% of the three ultra-progressive tax rate, the highest tax rate is significantly lower than the mainland 45% marginal level.

Taking the same income as an example, if the top tax rate of 45% applies in the Mainland, only a capped tax liability of 15% may apply in Hainan, and the difference in after-tax income is more obvious. This is also an important reason why some companies will include management and core staff arrangements in the discussion when assessing Hainan.

If you look at Hainan's tax policy in the context of the overall domestic tax environment, its value is more at the level of risk and uncertainty management, which is a factor that needs to be considered by companies and individuals.

如果你计划注册美国公司/新加坡公司/日本公司/泰国公司/马来西亚公司/加拿大公司/墨西哥公司/巴西公司/英国公司/法国公司/新西兰公司/越南公司/印尼
公司/马来西亚公司等国外公司注册的相关工商财税服务,或者计划注册香港公司/深圳公司/广州公司/上海公司/杭州公司/北京公司/海南公司等国内公司注册的企业服务,公司年审审计/记账报税/缴纳强积金/变更信息/银行开户/ODI备案/BVI注册/跨境电商陪跑代运营等企业一站式服务,可以加我微信(电话同V:13045886252)随时咨询↓↓↓ 

08 Why choose Enterprise Caiying Group?

🏆 Why choose Enterprise Finance? --Professional strength, global trust

Enterprise Caiying Group, since its establishment in 2015, has always been adhering to the mission of "empowering every entrepreneurial dream", focusing on providing one-stop globalized industry, commerce, finance and tax and business services for enterprises.

Our bottom line, from the deep precipitation and authoritative certification:

✅ Service Scale Witnesses Reputation: Accumulated services for more than 300,000+ enterprises, long-term cooperation with more than 50,000+ customers.

✅ Global Network Local Support: Branches are set up in Beijing, Guangzhou, Shenzhen, Hong Kong, Southeast Asia, and the United States, with services covering Asia, Europe, and the Americas.

✅ Official certification qualification escort: with 3 Hong Kong government certified licensed secretarial firms, a U.S. branch and a self-employed Hong Kong accounting firm, and at the same time is the vice president of the Shenzhen Agency Bookkeeping Association, etc., to ensure that the service is fully compliant and reliable.

The four core advantages of Enterprise Caiying's overseas company registration service:

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals consists of senior lawyers, accountants, tax accountants and cross-border business consultants. They are well versed in international regulations, handle thousands of high-end cases annually, and can provide optimal customized solutions from structural design to on-the-ground implementation.

🔹 2. digitally empowered, smart and efficient

We have spent 20 million RMB to research and develop our own digital system "Echobo", which realizes process standardization and progress visualization. The integration of AI intelligent analysis can provide quick insight into demand and assist in generating solutions, making complex affairs clear, transparent and efficient.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations. By regularly organizing cross-border salons, tax law seminars and other activities, we not only solve registration problems, but are also committed to linking resources and creating business opportunities for you.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond "successful registration". We provide a full life cycle of services from early consultation, mid-term implementation, to late financial and tax declaration, annual audit and maintenance, and compliance consulting, to become your long-term and stable partner for overseas expansion.

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Information reference: The content of this article is synthesized from the internal materials of Enterprise Caiying and relevant public network information.

Content Editor: This article was edited and designed by the Operations Department of the Enterprise Caiying Group.

Warm reminder: The relevant policies, conditions, time limits, fees and other information described in this article may be subject to dynamic adjustments, please refer to the latest official announcements or the actual application of the specific circumstances prevail.

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