Tax reductions for individuals with disabilities – how much can be saved? Call your provincial tax bureau for details

The Individual Income Tax Law states that individuals with disabilities may receive tax reductions on their earnings. However, the exact amount and duration of these reductions are left to provincial governments to determine, so they vary from province to province. Some provinces set an annual cap on the reduction, while others apply a percentage cut. To find out the exact figure for your area, call 12366 or check the relevant tax‑relief options in the Individual Income Tax app.

No expense at all. You simply tick a box during filing or submit a one-time registration form.

Article 5 of the Individual Income Tax Law reads: “Under any of the following circumstances, individuals may be granted tax reductions; the specific extent and duration shall be prescribed by the people’s governments of provinces, autonomous regions, or municipalities directly under the Central Government and reported to the standing committees of their local people’s congresses: (1) earnings of disabled persons, elderly living alone, and families of martyrs; (2) income affected by major losses caused by natural disasters.” Additionally, Article 36 of the Law on the Protection of Disabled Persons stipulates that the state shall provide tax incentives and waive administrative and service fees for disabled persons engaged in self‑employment (effective 1 January 2019).

The benefit is rated “minor” because the law does not specify any numerical limits; most provinces offer reductions ranging from a few hundred to a few thousand yuan per year. While the amount is modest, the relief can be used indefinitely once obtained, making it worthwhile to apply. The only authoritative figure for your province is the official announcement from the local tax bureau; online comparison tables are often outdated. Self‑employed individuals should also request exemption from administrative fees under Article 36 of the Law on the Protection of Disabled Persons when applying for a business license.

中华人民共和国个人所得税法（2018 年修正，第五条）. https://flk.npc.gov.cn/detail?id=2c909fdd678bf17901678bf724bd0609；中华人民共和国残疾人保障法（第三十六条）. https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f1d134c88132b