In the first quarter of 2026, the National Development and Reform Commission of the People’s Republic of China, in conjunction with the Ministry of Commerce, updated the “Catalogue of Industries Encouraged for Foreign Investment” (hereinafter referred to as the “Catalogue”) (2025 edition).
The Catalogue is a list of sectors in which China actively attracts foreign capital. Foreign-invested enterprises operating in these sectors, provided they meet the established conditions, are eligible for certain incentives, including:
- exemption from customs duties on imported equipment;
- preferential allocation of land plots;
- a reduced corporate income tax rate;
- deferral of taxation on reinvested profits.
The catalog contains 1,679 entries (619 in the National Catalog, 1,060 in the Regional Catalog) . Compared to the previous edition, 205 new items have been added and 303 have been modified.
This document reflects China’s strategic priorities in attracting foreign investment and provides access to financial support measures for foreign investors.
