Income tax consequences of residency in China

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Income tax consequences of residency in China

A person who has no permanent domicile in China but has resided in China for a total of 183 days in a tax year and not left the country for more than 30 days in any of the previous six years, shall pay individual income tax originating both within and outside China in that tax year. 


A person who has resided in China for no more than 183 days in a given year and has left the country for more than 30 days in that year or any of the immediately preceding five years shall be exempt from individual income tax for that year originating from outside China and paid by overseas units or individuals. 


In calculating the number of days of residence in China within a tax year for a non-residential individual only periods of a full 24 hours are included. 


This announcement shall come into force on January 1, 2019.

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