MIIT opened its 2026 science-and-technology SME (科技型中小企业) evaluation from June 1 to August 31, 2026, per a notice published June 2, 2026. Firms self-register on the national platform (no intermediaries; fabricated data triggers a 3-year ban, and companies with fewer than 5 staff, zero patents, or under 100,000 yuan R&D spend face on-site checks). Registered tech SMEs qualify for the 100% R&D-expense super-deduction (deducting 200% of eligible R&D outlay) and a priority path to 'specialized and sophisticated' (专精特新) status.
China's 2026 tech-SME registry closes Aug 31, unlocking 100% R&D super-deduction
A founder running an R&D-active startup should self-register the company on the national tech-SME platform before the August 31, 2026 cutoff to secure the 100% R&D super-deduction for the 2026 tax year and open the door to 专精特新 grants and financing.
Source: Ministry of Industry and Information Technology (MIIT)
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