Resident vs. Non-Resident

183+ days in China = resident (taxed on global income). Under 183 days = non-resident (taxed only on China-source income).

Tax Rates

Progressive rates from 3% to 45% . Threshold: 5,000 RMB/month.

Additional Deductions

Children's education, housing rent, elderly care, etc. Foreigners are eligible.

Annual Tax Settlement

March 1 to June 30 each year via the "Individual Income Tax" App.

Tax Treaties

China has treaties with 110+ countries to avoid double taxation.

Special Rules for Foreigners

Housing allowances and children's education expenses may be tax-exempt.