High-net-worth individuals generally refer to individuals whose wealth or income reaches a certain threshold. Monitoring and managing high-net-worth individuals has always been a key focus in personal income tax administration. The main subjects of regulation include the transfer of real estate and equity, receipt of dividends, operation of large-scale sole proprietorships and partnerships, and receipt of overseas income. However, in practice, tax administration effectiveness has been somewhat insufficient, with relatively few disclosed cases, and most case sources coming from whistleblowers or civil disputes. The primary reason is that personal income tax-related information often involves trade secrets and personal privacy, making it difficult and challenging for tax authorities to obtain; information asymmetry provides fertile ground for high-net-worth individuals to evade or avoid taxes. Studies show that the tax burden borne by high-net-worth individuals is extremely mismatched with their wealth scale, with actual tax rates being significantly lower than expected.
In recent years, with the deep transformation of the international tax governance system, domestic tax regulatory policies have been continuously tightened, and the tax compliance of high-net-worth individuals has become a focal point of attention. Internationally, the CRS Common Reporting Standard now covers over 100 countries and regions. The automatic exchange of cross-border financial account information has made overseas assets more transparent, and tax authorities have begun to fully collect and utilize intelligence from international exchanges for the administration of personal income tax for high-net-worth individuals. Since 2025, there have been a series of cases involving individuals making supplementary tax payments for overseas income. Domestically, regulation of specific industry groups such as online streamers and celebrity artists has continued to intensify, and monitoring high-risk tax areas such as equity transfers and partnerships has been strengthened. Against this backdrop, in the first 11 months of 2025, China investigated and dealt with 1,818 "double high" individuals, collecting supplementary taxes amounting to 1.523 billion yuan. For high-net-worth individuals, tax compliance is no longer optional but a must-answer question.
Based on this, the Huashui team has compiled the "High-Net-Worth Individuals Tax Compliance Report (2026)." This report observes the tax regulatory trends for high-net-worth individuals in 2025, analyzes newly issued personal income tax policies, focuses on seven major areas of tax-related cases involving high-net-worth individuals in 2025, summarizes common tax risks and their manifestations faced by high-net-worth individuals, and aims to provide practical, targeted, and feasible recommendations for tax risk prevention and response, offering valuable guidance for the tax compliance of high-net-worth individuals.

The report is divided into six sections, with a total length of approximately 23,000 words.