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Business Days in December 2026 for China

December 2026 has 23 working days under the Chinese national holiday calendar. December 2026 contains no Chinese national holidays on a weekday. The month covers 31 calendar days, of which 8 are Saturday and Sunday. That count drives invoice cycles, payroll runs, and any contract that defines deadlines as a number of working days in China.

working days

23

Calendar Days

31

Weekend Days

8

public holidays

0

Work Weeks

4.6

December 2026 business day calendar
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public holidays in December 2026

No Chinese national holidays fall on a weekday in December 2026, so the month loses no working day to a holiday on this calendar.

China December deadlines

The VAT return and the Enterprise Income Tax prepayment for a period that ended in November are due within 15 days of the period ending, which is 15 December. Statutory rest days can move that date: in its notice for 2026 the State Taxation Administration applied article 109 of the implementing rules of the Tax Collection Administration Law, under which a last day that is a statutory rest day gives way to the day after the rest and three or more consecutive rest days inside the period extend it by those days. For December 2026 that notice keeps the 15th. Articles 2 and 3 of the Public Holiday Measures name no holiday in December. The next is New Year's Day, one statutory day on 1 January, and the days off around it come from the year's notice: three for 2026 (1 to 3 January 2026) and Wednesday 1 January alone for 2025. A financial year that ends on 31 December starts the four months that rule 5.2.2 of the Shanghai Stock Exchange's stock listing rules gives a listed company for its annual report, and the tax year, which article 53 of the Enterprise Income Tax Law ends on 31 December, starts the five months that article 54 gives for the annual return and final settlement.

Sources for these dates

Checked October 14, 2026. All sources

Day-of-Week Distribution

The count of each weekday in December 2026. Useful for shift scheduling, weekly recurring billing, and any rota that depends on a specific day of the week landing in-month.

DayCount
Monday4
Tuesday5
Wednesday5
Thursday5
Friday4
Saturday4
Sunday4

China reporting cycles and business-day rules

Chinese tax filing periods are not all monthly. Article 30 of the VAT Law (增值税法, in force since 1 January 2026) sets tax periods of ten days, fifteen days, one month or one quarter, fixed for each taxpayer by its tax authority; a taxpayer on a monthly or quarterly period files and pays within 15 days of the period ending. Article 43 of the Law's implementing regulations opens the quarterly period to small-scale taxpayers, to banks, finance companies, trust companies and credit cooperatives among general taxpayers, and to other taxpayers determined by the State Council's tax and finance authorities. Enterprise Income Tax (企业所得税) is prepaid monthly or quarterly as the tax authority determines (article 127 of the implementing regulations as revised in 2024), with the prepayment return due within 15 days of the month or quarter ending and the annual return and final settlement within five months of the year ending (article 54 of the Enterprise Income Tax Law). The annual settlement of individual income tax on comprehensive income is done between 1 March and 30 June of the following year (article 5 of State Taxation Administration Order No. 57 of 2025). A rest day can move these dates: under article 109 of the implementing rules of the Tax Collection Administration Law, a period whose last day is a statutory rest day ends on the day after the rest, and a period containing three or more consecutive statutory rest days is extended by those days. For 2026 the General Office of the State Taxation Administration applied that article to the year's holiday notice and fixed each month's filing deadline in its notice of 10 December 2025 (税总办征科函〔2025〕64号). Payment systems keep their own calendars: the People's Bank of China sets the hours of the High Value Payment System (大额支付系统), with separate arrangements for weekends and statutory holidays, and the operator of CIPS, the cross-border renminbi payment system, publishes that system's working calendar (article 15 of its Business Rules, in force since 1 February 2026). Holidays come in two layers. Article 2 of the State Council's holiday Measures (全国年节及纪念日放假办法) gives all citizens thirteen days off across the year, and for each of the years 2024 to 2026 the General Office of the State Council issued a notice with that year's arrangement: the days taken off and the Saturdays and Sundays worked in exchange. Where a year of this site's China data names no notice, its dates are this site's own projections, to be checked against that year's notice once it is issued.

Sources for these rules

Checked October 13, 2026. All sources

December 2026 working days compared by country

Working-day counts vary across countries because each country observes its own public holidays. The table below shows December 2026 under 11 of the site's 25 holiday calendars; the summary above gives China's own count.

CountryBusiness DaysHolidays this month
🇺🇸United States22Christmas Day
🇬🇧United Kingdom21Christmas Day, Boxing Day (observed)
🇨🇦Canada21Christmas Day, Boxing Day (observed)
🇦🇺Australia21Christmas Day, Boxing Day (additional)
🇮🇳India22Christmas Day
🇵🇭Philippines18Feast of the Immaculate Conception, Christmas Eve, Christmas Day, Rizal Day, Last Day of the Year
🇫🇷France22Noël
🇩🇪Germany22Erster Weihnachtstag
🇯🇵Japan23None
🇲🇽Mexico22Navidad
🇸🇬Singapore22Christmas Day

How December 2026 compares year over year

December 2025 also had 23 working days, so the working capacity is unchanged year over year. On the surrounding months, November 2026 has 21 working days and January 2027 has 20. Looking forward, December 2027 has 23 working days under the same Chinese national holiday calendar.

Using this calculator in China

The 23-day count for December 2026 is this calculator's count of business days in the month: use it to see how many of them fall inside a filing period. A VAT taxpayer whose tax period is a month or a quarter files and pays within 15 days of the period ending (article 30 of the VAT Law, 增值税法, in force since 1 January 2026), and an enterprise files its monthly or quarterly prepayment return for Enterprise Income Tax (企业所得税) within 15 days of the month or quarter ending (article 54 of the Enterprise Income Tax Law). A company listed on the Shanghai Stock Exchange discloses its annual report within four months of the financial year ending, its half-year report within two months of the half-year ending, and its quarterly reports within one month of the first three and the first nine months ending (rule 5.2.2 of the exchange's Stock Listing Rules, April 2026 revision).

Sources for these rules

Checked October 13, 2026. All sources

How December 2026 is shaped

The headline count answers how many working days December 2026 contains. It does not answer where they sit, and for anything measured in consecutive days rather than cumulative days that second question is the binding one. What follows is derived entirely from the Chinese national holiday calendar and a working week that treats Saturday and Sunday as the weekend, with no assumption about how any particular obligation behaves.

The month that closes the quarter, the half and the year

December runs 31 days and closes Q4, the second half of the year and the calendar year itself, so its final working day carries more boundaries than any other date on the calendar. It shares its weekday alignment with September, which means the two months start the same way and end differently. Nothing in the year follows December, so a slip here has no later period to absorb it.

In December 2026 that comes to 23 working days across 31 calendar days, against 21 in November 2026 and 20 in January 2027.

A start one day into the week

The 1st falls on the second working day of the week, so December inherits a part-week at the top. One working day of that week was spent in the previous month, which is why a month opening here reads short at the beginning and long at the end. Reporting cut on calendar weeks and reporting cut on the calendar month disagree about where the period starts, and the gap is exactly one working day.

The opening stretch runs from Tuesday, December 1 to December 4, four working days before the first break. December 2026 carries 23 working days in total, so that opening block is 17% of the month's working capacity.

Five working stretches

December splits into five working stretches. That is the ordinary shape of a month whose only interruptions are its weekends, and it means the month's internal boundaries are all predictable a year in advance: nothing here depends on a holiday date moving.

The working days of December 2026 arrive in stretches of 4, 5, 5, 5, and 4 days. The longest unbroken stretch runs five days, from December 7 to December 11. A task needing more consecutive working days than that cannot be completed inside a single stretch, whatever the month's total looks like.

The month is balanced end to end. Its opening and closing stretches are the same length, four days each, so work pushed from the start of December to its end finds the same amount of room it left behind. That symmetry is the exception rather than the rule.

Three weekdays occur five times

A 31-day month contains four full seven-day cycles and three days over, so exactly three weekdays occur five times and the other four occur four times. In December 2026 the three are Tuesday, Wednesday, and Thursday. Which three it is follows entirely from the weekday the month opens on, which is why the working-day count of a 31-day month moves year to year even when its holidays do not.

All of them are working days here, so the surplus lands entirely on the working week: Tuesday, Wednesday, and Thursday each occur 5 times. A weekend of two days can take at most two of them, and had it done so the same month would carry 21 working days rather than 23.

A month with no closures, and a long one

December 2026 contains no Chinese national holiday on any date, working or otherwise. A month with no closure loses working days only to weekends, so its count is set entirely by the weekday it opens on and its length, and here both work in the month's favour: 23 working days across 31 calendar days.

Months at this end of the range are the ones worth reserving for work that needs consecutive days rather than cumulative days. The constraint that usually breaks a long run, a closure landing mid-week, is absent, so the month's structure is entirely weekend-driven and repeats on a seven-day cycle.

A closure sits just outside the month

December 2026 contains no Chinese national closure of its own, but one sits within a week of its edge. A closure just outside a month still reaches into it: work displaced from the closed day lands on the working days beside it, and those are inside December whichever side the holiday falls on.

Looking outside the month, the last was National Day (day 7) on October 7, 2026, 55 calendar days before December began and the next is New Year's Day on January 1, 2027, 1 calendar day after it ends.

Across the whole of 2026 the Chinese national calendar puts 19 closures on working days, of which none falls in December. That ratio, rather than the raw count, is what tells you whether a month is carrying more than its share of the year's downtime.

One working day short of the week

December 2026 closes on the fourth working day of its final week, one day short of a full week. The remaining working day of that week belongs to the next month, so the last calendar week of December is split across two reporting periods. Weekly and monthly figures for that week will not agree, and the difference is one working day.

The last working day of December 2026 is Thursday, December 31. Counting back from there, the third-to-last is Tuesday, December 29, two calendar days before the month closes.

The quarter closes here

December closes Q4, so the quarter's last working day and this month's last working day are the same date. Everything the quarter has deferred arrives inside these 23 working days, and there is no further month in the period to move it into.

Across the whole quarter there are 61 working days, of which 23 fall in December. The other two months carry October 2026 with 17 and November 2026 with 21. It is the largest of the three, so work deferred out of December lands in a month with less room than this one had.

The week's first working day is the scarcest

The first working day of the week is the one December gives least often. Anything anchored to the start of the working week (a weekly kickoff, a Monday-morning cutoff, a start-of-week batch) fires fewer times this month than the calendar count suggests, because a closure has taken one of them out.

Counted as worked rather than as occurring, December 2026 gives Monday 4, Tuesday 5, Wednesday 5, Thursday 5, and Friday 4. A weekly commitment pinned to a particular weekday fires that many times in the month, which is the number a rota needs and not the one the calendar shows.

Toward the long end of the year

December sits among the longer working months of 2026 under the Chinese national calendar. Where a month falls in that ranking is decided by two independent things, its calendar length and how many closures land on its working days, so a month can move several places between adjacent years without its length changing at all.

2026 carries 242 working days in total under the Chinese national calendar. The longest month of the year is July 2026 with 23 and the shortest is February 2026 with 14, a spread of 9. December ranks 2nd of the twelve with 23.

China closures across the year

A month's working-day count only means something against the country's whole calendar. Two countries that share a weekend and happen to have the same closure-free month can still run very different years, and China is placed as follows.

Across 2026 the Chinese national closures fall 8 in Q1, 5 in Q2, 1 in Q3, and 5 in Q4. A further 14 holidays land on the Saturday and Sunday weekend and cost no working day at all, which is why a country's holiday count and its working-day loss are different numbers.

The longest uninterrupted run in the 2026 calendar sits between June 19, 2026 and September 25, 2026, 98 calendar days with no Chinese national closure in between. Stretches like that are where multi-week work belongs, and they move from year to year whenever a movable holiday does.

After the year's last closure

December 2026 falls after the last Chinese national closure of the year, so nothing further in 2026 reduces a working-day count. Where a deadline runs from this month into the next year, the closures that can move it all belong to the following year's calendar rather than this one.

2026 opens its Chinese national closures with New Year's Day (day 1) on January 1, 2026 and ends them with National Day (day 7) on October 7, 2026. The densest month of the year is February 2026 with six closures on working days.

The same count as last year

December 2026 and December 2025 carry the same number of working days, 23 in each. An unchanged total does not mean an unchanged month: the working days sit on different dates and break into different stretches, so a schedule copied forward date by date will not line up even though the capacity has not moved.

December opens 2025 on a Monday, 2026 on a Tuesday, and 2027 on a Wednesday. The alignment moves every year, by one weekday in a common year and two after a leap day, and here it happens to leave the totals level while changing which dates the working days sit on. The number of closures on working days is the same in both years, so the whole of any difference comes from weekday alignment. Looking ahead, December 2027 carries 23 working days.

Where the month's anchor dates fall

Two of the common monthly anchor dates in December 2026 land outside the working week or on a closure. The table below resolves each one against the Chinese national calendar, together with the first working day on or after it.

DateWeekdayStatus under the Chinese national calendarFirst working day on or after
December 1TuesdayWorking dayDecember 1
December 5SaturdayWeekendDecember 7, 2026
December 10ThursdayWorking dayDecember 10
December 15TuesdayWorking dayDecember 15
December 20SundayWeekendDecember 21, 2026
December 25FridayWorking dayDecember 25
December 31ThursdayWorking dayDecember 31

The final column is arithmetic, not a legal conclusion. Whether an obligation actually moves when its date is not a working day depends on the instrument that sets it, and this site does not assume a shift rule for any jurisdiction. Where a rule is known it is stated in the holiday data methodology and on the country page it applies to.

Net terms dated in December 2026

An invoice dated the 1st of December on calendar-day Net 30 terms comes due on December 31, 2026, a working day under the Chinese national calendar. Terms counted in calendar days move independently of the working week, so the same term written on two consecutive months can settle cleanly in one and roll across a closure in the other.

Invoice dateNet 30, calendar daysNet 60, calendar days
Dated December 1December 31, 2026January 30, 2027 (rolls to February 1, 2027)
Dated December 15January 14, 2027February 13, 2027 (rolls to February 15, 2027)
Dated December 31January 30, 2027 (rolls to February 1, 2027)March 1, 2027

Net 30 and Net 60 are commercial conventions rather than statutory periods, and both are counted here in calendar days, which is how they are almost always written. Where a contract counts in working days instead, use the between-dates calculator with the China calendar selected, because the two produce different dates whenever a closure falls inside the term.

Sources and verification

Official source: State Council of the People's Republic of China (gov.cn) (opens in a new tab)

Cross-checked against this source on October 7, 2026.

See all official sources →

For informational purposes only

This calculator provides general estimates based on business day counting rules. It does not constitute legal advice. Deadlines in legal, regulatory, or contractual matters may be subject to jurisdiction-specific rules, court orders, or statutory exceptions. Always verify critical deadlines with a qualified professional.

Frequently Asked Questions

How many business days are in December 2026 under the Chinese national holiday calendar?
December 2026 has 23 working days under the Chinese national holiday calendar. The month spans 31 calendar days, of which 8 fall on a weekend and 0 are Chinese national holidays that land on a weekday. The remaining 23 weekdays are countable as working days for invoicing, deadline tracking, and contract math.
Which China holidays affect December 2026?
December 2026 contains no Chinese national holidays that fall on a weekday, so on this calculator's holiday set the month loses no working day.
Why do Chinese Golden Week closures shift adjacent weekends?
The statutory days off and each year's closure are set by two different instruments, and the weekend working days come from the second. Article 2 of the State Council's holiday Measures (全国年节及纪念日放假办法), as revised by State Council Order No. 795 with effect from 1 January 2025, gives all citizens thirteen days off across the year: one for New Year's Day, four for Spring Festival, one for the Qingming Festival, two for Labour Day, one for the Dragon Boat Festival, one for the Mid-Autumn Festival and three for National Day. Article 7 allows those days to be arranged into longer breaks by moving rest days. For each of the years 2024 to 2026 the General Office of the State Council issued a notice with that year's arrangement: the days taken off and the Saturdays and Sundays worked in exchange (上班). This calculator counts Monday to Friday and leaves out the closure dates in its data. It never counts a Saturday or Sunday, so it does not count the weekend days a notice turns into working days, and a span that contains one of them comes out one business day short of a calendar that follows the notice. For 2026 the Shanghai Stock Exchange's closing schedule lists each make-up day of that year's notice as a weekend closure (周末休市).
Are Hong Kong and Macau covered by this Chinese calendar?
No. The China data covers the days off arranged under the State Council's holiday Measures (全国年节及纪念日放假办法); Hong Kong and Macau publish holiday lists of their own, and this calculator has no calendar for either. Hong Kong has two lists. The Government's gazetted list of general holidays has 17 dated days for 2026 and 17 for 2027, in addition to every Sunday. The Employment Ordinance (Cap. 57) entitles an employee to statutory holidays: 15 since Easter Monday was added on 1 January 2026, 16 from 2028 with Good Friday and 17 from 2030 with the day following Good Friday. The Government of Macau lists 20 public holidays under Decree Law No. 60/2000 for 2026 and 20 for 2027, ten of them in each year marked as obligatory holidays under article 44 of Law No. 7/2008. For a count in Hong Kong or Macau, add the dates under Advanced options as custom dates to exclude.
Why does the business-day count vary year to year?
Two things shift the monthly count for China. First, the day of the week the first of the month lands on changes the count of each weekday. Second, Chinese national holidays anchored to a fixed date shift their weekday across years. Some years a fixed-date holiday lands on a weekend; some countries shift the observance to an adjacent weekday and some absorb it into the weekend. December 2025 also had 23 working days, so the working capacity is unchanged year over year.
When is the last working day of December 2026?
The last working day of December 2026 under the Chinese national calendar is Thursday, December 31. The month's last calendar day is Thursday, December 31, so the two are the same date this year. Counting back, the third-to-last working day is Tuesday, December 29.
How many working days in a row does December 2026 offer?
December 2026 has 23 working days in total, but they do not run consecutively. They arrive in five stretches of 4, 5, 5, 5, and 4 days, so the longest unbroken run is five days, from December 7 to December 11. No working day in the month is isolated between two closures.

Sources for these rules

Checked October 13, 2026. All sources

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