Which Foreign-Sourced Income (FSI) Is Exempt from Tax? 政府之前有给予税务减免，哪些海外收入（FSI）已被免税？
Which Foreign-Sourced Income (FSI) Is Exempt from Tax?
The government has granted tax exemptions on the following two types of foreign-sourced income (FSI) until 2026:
✅ All foreign income received by individuals (except partnership income)
🔹 The income must have been declared in the foreign country
✅ Dividends received by companies, LLPs, or partnerships
🔹 The income must have been taxed in the foreign country
🔹 The foreign country’s highest tax rate must be at least 15%
💡 Important: If your foreign income falls under these categories, you can enjoy tax exemptions until 2026!
政府之前有给予税务减免，哪些海外收入（FSI）已被免税？
政府宣布将豁免以下2种情况的海外收入（FSI）至2026年：
The government has granted tax exemptions on the following two types of foreign-sourced income (FSI) until 2026:
✅ All foreign income received by individuals (except partnership income)
🔹 The income must have been declared in the foreign country
✅ Dividends received by companies, LLPs, or partnerships
🔹 The income must have been taxed in the foreign country
🔹 The foreign country’s highest tax rate must be at least 15%
💡 Important: If your foreign income falls under these categories, you can enjoy tax exemptions until 2026!
政府之前有给予税务减免，哪些海外收入（FSI）已被免税？
政府宣布将豁免以下2种情况的海外收入（FSI）至2026年：
- 个人获得的所有海外收入（除了合伙收入）
- 此收入需已在国外呈报
- 公司、LLP或合伙人所收到的股息（dividend）
- 收入已在国外缴税
- 该国的最高税率不少过15%
Apr 25,2025