Hainan FTP Encouraged Industries Catalogue — Complete Guide (Current Edition)

Last updated: April 2026 Core catalogue in force: 1 March 2024 Foreign investment catalogue update in force: 1 February 2026

Why This Catalogue Matters

The Encouraged Industries Catalogue is the gateway to two of the Hainan FTP's most significant incentives:

• The 15% corporate income tax rate (versus the standard 25%) — only available to enterprises whose primary business falls within the catalogue, and where that business accounts for at least 60% of total revenue
• Zero-tariff treatment on processed goods entering the Chinese mainland — where goods are produced by encouraged industry enterprises and either contain no imported materials, or where imported materials have been processed to add at least 30% value within the FTP

Getting catalogue classification right is not optional — it is the foundation of your entire tax position in Hainan.

The Current Framework — Two Complementary Catalogues

There is no single "2025 Edition" catalogue. The current system consists of two documents that work together:

For all enterprises (domestic and foreign-invested): The Hainan FTP Encouraged Industries Catalogue (2024 Edition), issued jointly by the National Development and Reform Commission, Ministry of Finance, and State Taxation Administration. In force from 1 March 2024. This replaced the 2020 Edition, which expired on 31 December 2024.

For foreign-invested enterprises specifically: The Catalogue of Encouraged Industries for Foreign Investment (2025 Edition) — Hainan Province Section, issued by the NDRC and Ministry of Commerce. In force from 1 February 2026. This replaced the 2022 Edition. Foreign-invested enterprises use this alongside the 2024 Edition.

Structure of the 2024 Edition

The catalogue has two parts:

Part 1 — National Catalogues: Encouraged industries listed in the national Catalogue for Guiding Industry Restructuring and the national Catalogue of Encouraged Industries for Foreign Investment. The most current versions of those national catalogues apply automatically.

Part 2 — Hainan-Specific Additions: 14 industry categories, 176 items. This is expanded from 143 items in the 2020 Edition — a net addition of 33 items, concentrated in cultural tourism, new energy, pharmaceuticals and healthcare, aerospace, and ecological protection.

The 176 Hainan-Specific Items (2024 Edition)

Items marked (New) were added in the 2024 Edition. Items marked (Expanded) were broadened from the 2020 Edition.

1. Agriculture, Forestry, Animal Husbandry and Fishery (4 items)

1. Construction and operation of aquatic product quality assurance systems
2. Construction of tropical economic forest bases
3. Protection and sustainable utilization of animal and plant medicinal materials (excluding items in the restricted or eliminated categories of the national restructuring guidance catalogue)
4. Agri-solar complementary and agro-industrial integrated development (New)

2. Manufacturing (43 items) 5. Demonstration application of deep-sea aquaculture, processing industries and equipment 6. Processing of deep-sea fish oil, protein powder, chitin and other aquatic products 7. Deep processing of imported foods including beef and mutton, milk, frozen products and edible bird's nests 8. Deep processing of tropical agricultural and forestry products 9. Production of pharmaceuticals and green building materials, and deep processing of imported agricultural and forestry products (excluding items subject to national quota management) 10. Machine-made sand production (integrated stone-to-sand production of 1 million cubic metres or more annually, using waste rock, tailings or construction waste encouraged) 11. Research, development, manufacturing, maintenance and repair of yachts and cruise ships, and development and construction of new energy and clean energy vessels 12. Modulation and application of low-sulphur oil and biomass oil 13. Research, development and application of biomass materials 14. Deep processing of organic chemical raw materials (excluding restricted and eliminated categories) 15. Development and production of cosmetics (mercury content not exceeding one part per million) 16. Manufacturing of special-purpose vehicles (excluding restricted and eliminated categories) 17. Manufacturing of general equipment for new energy production vehicles 18. Manufacturing of off-road recreational vehicles and components (new energy) 19. Manufacturing of motorcycles and key components 20. Research, development and production of teaching aids and instruments 21. Research, development and production of protective and environmentally friendly building and marine coatings 22. Research, development and manufacturing of marine renewable energy equipment (New) 23. Research and application of aerospace food, aerospace biomedicine and aerospace medicine (New) 24. Research, development and application of deep-sea search and rescue equipment and technology (New) 25. Research, development and manufacturing of special dry-type transformers, reactors, converters, reactive power compensation equipment, and ultrafiltration membrane water purification equipment 26. Design, processing and production of traditional handicrafts 27. Research, development and production of medical instruments and devices with independent intellectual property rights 28. Research, development and production of medical devices and emergency medical protective supplies (excluding restricted and eliminated categories) (New) 29. Manufacturing of precision mechanical watches, mechanical clocks and components, and smart watches and components 30. Processing of precious jade and mosaic manufacturing of jewellery 31. Research, development, manufacturing, inspection, maintenance and supporting industries for offshore oil exploration and production equipment 32. Research, development, manufacturing, maintenance and operational services for aviation aircraft, engines and airborne products, plus aircraft modification, disassembly and remanufacturing (Expanded) 33. Research, development, manufacturing and maintenance of space transportation systems, spacecraft and ground facilities, and exploration and application of space resources (Expanded) 34. Research, development and production of special foods (infant formula, health foods, foods for special medical purposes) (New) 35. Research, development and production of generic pharmaceuticals (excluding restricted and eliminated categories) (New) 36. Production and operations by marketing authorisation holders and medical device registrants (New) 37. Manufacturing of advanced pharmaceutical and biological preparation equipment (New) 38. Research, development and manufacturing of offshore wind turbines of 8MW and above (New) 39. Operation and maintenance of offshore wind power generation (New) 40. Research, development and manufacturing of new energy storage technology and equipment (New) 41. Production and manufacturing of general components for vehicles, vessels and engineering machinery (excluding restricted and eliminated categories) (New) 42. Manufacturing of diving and salvage equipment (New) 43. Research, development and manufacturing of child safety seats (New) 44. Manufacturing of intelligent manufacturing instruments, electrical wire and cable, optical cable and electrical equipment (excluding restricted and eliminated categories) (New) 45. Research, development and manufacturing of optoelectronic technology and products including optical fibre preforms, LEDs, optical fibre and connectors (New) 46. Research, development of cascade utilisation products and technology for new energy vehicle power batteries (New) 47. Development and production of beverages, and comprehensive utilisation of fruit residue, tea residue, coffee grounds and similar materials (excluding restricted and eliminated categories) (New)

3. Construction (9 items) 48. Construction and maintenance of ports 49. Construction and maintenance of coastal deep-water channels, breakwaters and inland waterways 50. River, lake and reservoir water system connectivity and rural water system remediation 51. Operation and maintenance of space launch facilities (New) 52. Construction and maintenance of coastal public anchorages 53. Construction of biodiversity conservation projects 54. Construction of outdoor sports infrastructure including sports craft wharves 55. Research, development, production and demonstration of renewable energy building integration 56. Offshore oil and gas projects

4. Wholesale and Retail (8 items) 57. Construction of agricultural and forestry product trade and marketing centres 58. Operation and digital transformation of brand experience stores, shopping centres, chain supermarkets, chain convenience stores, smart stores, theme malls, community commerce, large wholesale markets and professional commodity wholesale markets (Expanded) 59. Series of services for agricultural and forestry products entering supermarkets 60. Bulk commodity trade (excluding items subject to national quota management) 61. Trade brokerage, agency and services 62. New offshore international trade (technology-advanced service type) (Revised) 63. International seed trade 64. Construction and operation of auction companies

5. Transport, Warehousing and Postal Services (18 items) 65. Road passenger transport, cruise, yacht and pleasure-boat industries and services 66. Railway passenger and cargo transport, rail-water combined transport, Yuehai ferry rail transport, and high-speed railway express delivery 67. Agricultural, forestry and fishery product, food and pharmaceutical cold chain logistics and distribution centres 68. Ship registration, management, maintenance, inspection and related services; cruise and international shipping; aircraft supply; marine fuel and LNG supply; bonded aviation fuel and bonded LNG refuelling services (Expanded) 69. Supply of special fuels and gases for aerospace use (New) 70. Water passenger and cargo transport, port handling, storage, tugboat and tally services, and cruise port and transport services 71. International non-vessel operating common carrier business 72. International courier and logistics 73. International air cargo services (New) 74. International route calling, container transit, container stuffing and less-than-container-load services 75. International aviation and aviation logistics, trading markets and derivative business 76. Short-distance general aviation transport 77. Drone logistics delivery applications 78. Research, development and operation of global consolidation and distribution systems (New) 79. International freight forwarding, ship agency, customs declaration, inspection and related agency services 80. Integrated logistics services including warehousing, transport, freight forwarding, sorting, packaging, handling, distribution, reverse logistics and information processing 81. Research, development and operation of new energy vehicle charging and battery-swap infrastructure and smart systems (New) 82. Operation of urban smart parking facilities and research, development and operation of smart parking systems (New)

6. Accommodation and Catering (3 items) 83. Hotels, featured small and medium-sized family hotels, and rural homestay 84. Development and promotion of shared residence products including timeshare, online leasing and house sharing 85. Special catering brand development and chain operation

7. Information Technology, Software and IT Services (21 items) 86. 5G and 6G technology development and commercial application 87. Research, development and application of general-purpose and high-end processors, memory, operating systems, databases and other foundational hardware and software 88. Research, development and application of software and hardware product testing and verification tools 89. Internet information services 90. Internet platforms 91. E-commerce (including cross-border e-commerce) 92. Industrial software development and application 93. Open source software communities 94. Research, development and application of quantum information technology (New) 95. Research, development and application of metaverse technology (New) 96. Research, development, testing and application of connected vehicles and autonomous driving technology 97. Digital roads and smart transport technology research and development 98. BeiDou satellite navigation applications 99. Construction and maintenance of submarine optical cables 100. Construction of online e-sports service platforms 101. Research, development and manufacturing of biochips and related data acquisition and processing equipment (New) 102. Research, development and application of network and data security technology products and services 103. Application of data asset ownership determination, registration and trading technology (New) 104. Animation and game production, distribution, trading and derivative development (New) 105. Technology research and development for satellite-based communications, navigation, positioning, mapping, meteorology, geological survey and spatial information services 106. Development of internet mapping, geographic information systems, surveying, remote sensing and navigation software, and related technical services

8. Financial Industry (8 items) 107. Financial intermediary services including personal and corporate credit investigation, credit ratings and credit enhancement 108. Financial information and data services 109. Construction of the two-way open cross-border investment and financing service system 110. Trading, financing, clearing, delivery, risk management and information services for spot commodities, insurance policies, price indices and related over-the-counter derivatives 111. Licensed micro-loan financial services for agriculture, small and micro enterprises, and individual businesses 112. Shipping-related financial services 113. Research, development, application and service output of financial technology products by institutions approved and supervised by financial regulators 114. Life insurance, reinsurance, mutual insurance, captive insurance, and insurance intermediary business

9. Leasing and Commercial Services (10 items) 115. Shipping services including arbitration, brokerage, consulting, trading, information services, marine loss adjustment, crew services, maritime training, vessel trading and ship leasing 116. Exhibition services and quality inspection and technical services 117. Trade, design and processing services for consumer goods including diamonds, jewellery and precious metal jewellery 118. Cultivation of professional social organisations and talent intermediary agencies, and small and medium-sized enterprise service system development 119. Regional headquarters of multinational companies 120. Investment, construction and operation of international exhibition facilities 121. Enterprise digital transformation services (New) 122. Service outsourcing 123. Equipment, instruments and property leasing related to offshore oil exploration, development and production 124. Language technology development and application (New)

10. Scientific Research and Technical Services (16 items) 125. Promotion and application of traditional Chinese medicine service standards and intellectual property rights 126. Seed industry inspection, quarantine and biotechnology development and regulatory system construction and operation 127. Construction of deep-sea service support bases 128. Smart ocean and marine information services (New) 129. Commercial space launch and commercial satellite measurement and control services 130. Training for aviation, aerospace and maritime personnel; aviation, aerospace and maritime science popularisation and cultural creative content (New) 131. Construction of the scientific and technological service system and science popularisation facilities 132. Construction and operation of research institutions, bases and their branches, and international scientific and technological innovation institutions 133. Construction and operation of resource libraries, scientific data centres 134. Construction of animal and plant genetic engineering and gene libraries 135. Industrial design, cultural and tourism creative design, architectural and environmental design, and digital creative design services 136. Construction of agricultural and forestry product trademarks and brands 137. International intellectual property (copyright) trade 138. Research, development and technical services related to offshore oil exploration, development and production 139. Biopharmaceutical contract research organisation services 140. Non-clinical safety evaluation services for pharmaceuticals and non-clinical research for medical devices (New)

11. Water Conservancy, Environmental and Public Facilities Management (11 items) 141. Green port construction, port LNG refuelling, shore power standards and supply system, shore power transformation and construction at ports and on vessels, clean energy technology research and application (Expanded) 142. Construction of rescue and salvage bases and rescue flight bases, rescue personnel training, and smart shipping testing and demonstration (Expanded) 143. Treatment of aquaculture wastewater (New) 144. Resource utilisation of agricultural film waste, pesticide packaging and other agricultural input waste (New) 145. Marine environment remediation, ecological restoration and ecological demonstration projects (New) 146. Research, development and industrialisation of core energy conservation and environmental protection technologies 147. Development of energy conservation and environmental protection technology and products, and related engineering, consulting and monitoring services 148. Natural gas cogeneration 149. Investment and operation of energy storage, hydrogen energy and LNG transit facilities (New) 150. Marine carbon sequestration and geological carbon sequestration projects (New) 151. Research, development and manufacturing of seawater desalination technology and equipment (New)

12. Education (3 items) 152. Higher education 153. International education 154. Vocational skills training

13. Health and Social Work (9 items) 155. High-end specialist medical care, rehabilitation and nursing services 156. Third-party medical testing and intermediary services, and medical quality and capacity evaluation 157. Application of high-end medical equipment and new pharmaceuticals 158. Traditional Chinese medicine service trade 159. Regenerative medicine services (New) 160. Research, diagnosis and prevention of tropical diseases 161. Operation of medical institutions 162. Trading platforms for green and authentic medicinal materials and characteristic health products (New) 163. Aviation medical rescue (New)

14. Cultural, Sports and Entertainment (13 items) 164. Cultural relics protection and utilisation, and cultural relics auction 165. Publishing services, and construction of publication display, trading and distribution outlets (physical bookstores) 166. International artwork display, trading and auction 167. Smart sports and e-sports 168. Cultural trade, exchange and cooperation 169. Travel agencies and tourism agency services 170. Cultural and tourism promotion and destination marketing 171. Tourism goods and souvenir development 172. Online tourism services 173. Leisure fishery 174. Performance brokerage, operation of performance venues and entertainment venues, and tourism performances 175. Traditional Chinese medicine health tourism bases, forest wellness bases, forest experience bases, national forest walkways, self-driving camps, business camps, and agricultural and forestry tourism scenic spots 176. Operation of tourism resorts, construction of scenic spots, and protection and renovation of historic and cultural districts

For Foreign-Invested Enterprises — 2025 Edition Update (in force 1 February 2026)

Foreign-invested enterprises (including Hong Kong, Macau and Taiwan-invested enterprises) use the Catalogue of Encouraged Industries for Foreign Investment (2025 Edition) — Hainan Province Section alongside the 2024 Edition above. The Hainan-specific section contains 102 items, a net increase of 30 from the 2022 Edition.

The three main areas of expansion are ecological protection (marine environment remediation, aquaculture wastewater treatment, port clean energy), advanced manufacturing (new energy vehicle batteries, marine renewable energy equipment, yacht assembly), and modern services (metaverse technology, international air cargo, global logistics systems).

Important — deleted items and transition rules:

Two categories have been removed from the foreign investment catalogue entirely: natural gas downstream chemical products, and high-end chemical materials technology research and design. One category has been narrowed: animation and game production now excludes pure animation production (动画片).

Enterprises in these categories should note the following transition:

• 2025 annual tax settlement (covering the full 2025 year): the 2022 Edition still applies. Enterprises meeting the 60% revenue threshold and substantive operations requirements can still claim the 15% CIT rate for 2025.
• From 1 January 2026 onwards: deleted categories no longer qualify as encouraged industries. Affected enterprises revert to the standard 25% CIT rate unless they qualify under other incentives.

The Three Conditions for the 15% CIT Rate

Regardless of which catalogue applies to your enterprise, you must meet all three of the following simultaneously:

1. Substantive operations in the FTP Your actual management must be located in the Hainan FTP, with real control over production, personnel, accounts and assets exercised from within the FTP. Core business decisions and financial accounting must take place in the FTP.

2. 60% revenue threshold Your primary business revenue from encouraged industry activities must account for at least 60% of total enterprise revenue. Total revenue includes sales of goods, provision of services, asset transfers, dividends and all other income types.

3. Self-assessment filing No advance approval or registration is required. Enterprises self-assess eligibility, declare accordingly, and retain supporting documentation. The incentive can be claimed at quarterly prepayment and annual settlement stages. All supporting materials — primary business evidence, revenue breakdowns, substantive operations documentation — must be retained for 10 years.

How to Determine if Your Business Qualifies

The Hainan Provincial Development and Reform Commission published a Classification Guidance document in July 2024 explaining the criteria for all 176 items in detail. This is available for download from the provincial DRC website (plan.hainan.gov.cn) under the "Encouraged Industries" section.

If you cannot determine your classification independently, contact the provincial tax authority at the Hainan Provincial Tax Bureau, 10 Longkun North Road, Haikou, or call the 12366 tax services hotline. Where classification is disputed, the provincial tax authority refers the question to the DRC for a formal opinion. Enterprises may request a review of any classification decision.

What this means in practice

The expansion from 143 to 176 items in the 2024 Edition meaningfully broadens eligibility — particularly for businesses in new energy, aerospace, medical devices, smart logistics, and digital services. If your business was borderline under the 2020 Edition, it is worth reassessing against the current list. The addition of items like metaverse technology, drone logistics, smart parking, language technology, and data asset trading reflects the FTP's ambition to attract genuinely new-economy businesses rather than simply replicating existing free trade zone models elsewhere in China.

This post is for informational purposes only and does not constitute tax or legal advice. Classification decisions should be verified with the relevant authorities or a qualified adviser.