
Export tax rebates are one of the most significant policy benefits for Chinese exporters. In 2026, some product categories saw rate adjustments.
Have Rebate Rates Changed?
Most categories remain unchanged. Notable shifts: energy-intensive products saw reductions while new energy equipment rates increased. Check the State Taxation Administration website for your codes.
How Much Can You Claim?
Rates vary: machinery and electronics 13-17%, textiles around 13%, some chemicals as low as 9%. Quick estimate: export FOB value x rebate rate.
Key Requirements
Input VAT invoices must match export declarations. Foreign exchange receipts must arrive on time. First-time filers should expect an on-site inspection.