Except the general rule applies to everyone, the following points are important for foreigners:

1. Who should pay? What kind of income is taxable?

1) Foreigners who have lived in China for accumulative 183 days or more in one tax year shall pay IIT on their income gained within or outside China. However, if this foreigner staysin China less than six consecutive years, even for each year accumulative 183 daysor more, shall be exempted from IIT for his/her overseas income by filing with competenttax authority.  Moreover, if during this sixconsecutive years, he/she leaves china for more than 30 days once, the consecutive years will be restarted.

For example, if he/she leaves China for more than 30 days in 2023, which is the fifth consecutive years for he/she lives in China, the consecutive years will restarted in 2024.

2) Foreigners who have lived in China for less than accumulative 183 days in one tax year shall only pay IIT on their income gained within China.

2. Tax exemption

3. Tax deduction or preferential treatment?

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