According to the announcement on the extension of relevant preferential policies for individua income tax (the 2023 2nd Announcement of the Ministry of Finance and the State Taxation Administration) , the preferential policy for the separate calculation of taxes on equity incentives obtained by resident individuals from listed companies will remain effective from 1st January, 2023 to 31st December 2023.
The calculation formula is as follows:
Amount of tax payable = incomes from equity incentives×applicable tax rate* – sum of quick calculation deduction
*Note：The full amount of equity incentives income is separately subject to the consolidated income tax rate table
Original link: http://www.chinatax.gov.cn/chinatax/n363/c5183687/content.html
