China export tax rebates on solar products and batteries: what changed in 2026 in detail
China removed the VAT export rebate on photovoltaic (solar) and other products listed in Annex 1 from 1 April 2026, and cut the rebate on battery products listed in Annex 2 from 9% to 6% where the export date stated on the export customs declaration falls between 1 April and 31 December 2026; from 1 January 2027 the rebate on those battery products is removed. The change may affect the exporter's pricing, so ask whether a quote reflects it. The exact products are in the two annexes to the official notice.
- Applies to
- Overseas buyers of solar products and batteries from China, and Chinese exporters quoting them.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
The short version
| Product group | Rebate before | From 1 Apr 2026 | From 1 Jan 2027 | Official source |
|---|---|---|---|---|
| Photovoltaic and other products listed in Annex 1 | Had a rebate | Removed | Removed | |
| Battery products listed in Annex 2 | 9% | 6% | Removed | Same announcement |
The announcement is dated 8 January 2026 (published 12 January 2026) by China's Ministry of Finance and State Taxation Administration, and is marked as fully in force. Only the products in the annexes are covered, not every solar product or every battery.
What the notice says
- "From 1 April 2026, the VAT export rebate on photovoltaic and other products is removed. The product list is in Annex 1."
- "From 1 April 2026 to 31 December 2026, the VAT export rebate rate for battery products is cut from 9% to 6%; from 1 January 2027, the VAT export rebate for battery products is removed. The product list is in Annex 2."
- The notice does not change the export consumption-tax policy for affected goods that are subject to that tax.
- The date that counts is the export date stated on the export customs declaration.
(Our translation of the Chinese text, Articles 1 to 4. This is not an official English translation.)
What it means for buyers
- Price. An export VAT rebate returns part of the VAT to the Chinese exporter. The change may affect the exporter's pricing; it does not tell us how much any particular supplier's quote will change. Ask whether the quote reflects the applicable rebate.
- Timing. For listed battery products, the 6% rate applies where the export date stated on the export customs declaration falls between 1 April and 31 December 2026. Confirm the applicable date with the exporter.
- Which products. Ask your supplier for the Chinese export commodity code and check it against the product descriptions in the annexes.
Still uncertain
- We did not find a separate notice changing the rebate for complete vehicles, including new-energy vehicles.
- The annex lists must be downloaded from the official page; we have not reproduced or checked them product by product here.
- This page explains a Chinese tax rule for information only; it is not tax advice.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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