Regimes: 9
无住所个人居住时间判定标准（“六年规则”）
OpenFor people relocating
Foreign income paid by foreign entities or persons is tax-exempt
Details
- Who
- Non-domiciled foreigners present in China 183 days or more in a year.
- How it works
- Foreign-source income paid by foreign payers is exempt until six consecutive years of 183+ days with no single absence over 30 days; one absence over 30 days resets the count.
- Duration
- Until six consecutive years of 183+ days with no single absence over 30 days (counted from 2019)
- How to opt in
- File a record (备案) with your competent tax authority; keep your entry and exit records.
- Limits and risks
- China-source income is fully taxed; foreign income paid by a Chinese party is not exempt; one absence over 30 days restarts the count.
- Legal basis
- 财政部 税务总局公告2019年第34号 第一条; 《个人所得税法实施条例》第四条
- Checked
- 4 November 2026
外籍个人津补贴免税政策
OpenFor people relocating
Housing, language-training and children's education allowances are tax-free
Details
- Who
- Foreign individuals who are Chinese tax residents.
- How it works
- Instead of special additional deductions, may elect IIT exemption of reasonable, documented housing, language-training and children's-education allowances; election fixed for the year, no combination. Until 31 Dec 2027.
- Duration
- Until 31 Dec 2027
- How to opt in
- Choose it instead of the special additional deductions — via your employer or in the annual reconciliation; the choice cannot be changed during the year.
- Limits and risks
- Only for foreign residents; allowances must be reasonable and documented; cannot be combined with the special deductions.
- Legal basis
- 财政部 税务总局公告2023年第29号
- Checked
- 4 November 2026
海南自由贸易港高端紧缺人才个人所得税优惠
OpenFor employees
Income tax above a 15% effective burden is waived
Details
- Who
- Talent on Hainan's list — recognised by the province or earning at least CNY 300,000 a year in Hainan — who live there 183 days a year (at least 90 actual days) and work for an entity with substantive operations on the island.
- How it works
- IIT on comprehensive and business income derived in Hainan exceeding an effective 15% burden is exempt. Until 31 Dec 2027.
- Duration
- Until 31 Dec 2027
- How to opt in
- Get onto Hainan's talent list: the provincial human-resources department passes the list to the tax authority; business trips, leave and training off the island are declared and posted at the employer.
- Limits and risks
- Only income derived in Hainan (comprehensive and business income); at least 90 actual days on the island; an employer without substantive operations or 'serious dishonesty' status disqualifies.
- Legal basis
- 财税〔2020〕32号；财税〔2025〕4号（延续至2027年）；琼府〔2025〕43号（转载：香港工业贸易署）
- Checked
- 4 November 2026
粤港澳大湾区个人所得税优惠政策
OpenFor employees
Subsidy equal to the gap between mainland and Hong Kong tax; the subsidy is tax-free
Details
- Who
- Overseas (incl. Hong Kong, Macao, Taiwan) high-end and shortage talent working in the nine Pearl River Delta cities.
- How it works
- Guangdong and Shenzhen pay a subsidy equal to the difference between the mainland and Hong Kong tax burden; the subsidy is tax-free. Until 31 Dec 2027.
- Duration
- Until 31 Dec 2027
- How to opt in
- Talent recognition and the subsidy claim follow Guangdong province or Shenzhen rules.
- Limits and risks
- Only the nine Pearl River Delta cities; full tax is paid first and the subsidy comes later; recognition criteria are set locally.
- Legal basis
- 财税〔2023〕34号
- Checked
- 4 November 2026
横琴粤澳深度合作区个人所得税优惠政策
OpenFor employees
Income tax above a 15% burden (for Macao residents, above the Macao burden) is waived
Details
- Who
- Listed high-end and shortage talent working in the Hengqin zone; separately, Macao residents working there.
- How it works
- IIT above a 15% burden is exempt; for Macao residents, above the Macao tax burden. Extended 1 Jan 2026 to 31 Dec 2027.
- Duration
- 1 Jan 2026 – 31 Dec 2027
- How to opt in
- Get onto the Hengqin talent list through your employer (for 2025, applications 1 Jan–10 Mar 2026); the relief is given in the annual reconciliation in Hengqin.
- Limits and risks
- Only Hengqin-source comprehensive and business income and locally recognised talent subsidies; the employer must qualify.
- Legal basis
- 财政部 税务总局关于延续实施横琴粤澳深度合作区个人所得税优惠政策的通知（财税〔2026〕2号；转载：香港工业贸易署）
- Checked
- 4 November 2026
全年一次性奖金单独计税
OpenFor employees
The bonus is taxed separately at the monthly-table rate for one twelfth of it
Details
- Who
- Resident employees receiving an annual one-off bonus.
- How it works
- The bonus may be kept out of comprehensive income: the rate is found on the monthly table using the bonus divided by 12 and applied to the whole bonus. Until 31 Dec 2027.
- Duration
- Until 31 Dec 2027
- How to opt in
- Chosen at withholding by the employer or in the annual reconciliation; you can instead include the bonus in comprehensive income.
- Limits and risks
- Once a year; because of the bracket steps, a bonus just above a threshold can cost more tax — compare both options.
- Legal basis
- 财政部 税务总局公告2023年第30号
- Checked
- 4 November 2026
经营所得（个体工商户减半征收）
OpenFor the self-employed
For individual businesses (个体工商户), tax on annual taxable income up to CNY 2 million is halved
Details
- Who
- Individual industrial and commercial households, sole proprietors and individual partners.
- How it works
- Business income taxed at progressive 5–35%; for individual households IIT on annual taxable income up to CNY 2 million is halved (2023–2027).
- Duration
- 2023 to 31 Dec 2027
- How to opt in
- Register as a 个体工商户 and claim the reduction in the business-income returns (prepayment and annual).
- Limits and risks
- Only for 个体工商户; the 5–35% scale and social insurance still apply.
- Legal basis
- 《中华人民共和国个人所得税法》第3条; 财政部 税务总局公告2023年第12号
- Checked
- 4 November 2026
基本养老金免征个人所得税
OpenFor pensioners
Basic state pension tax-free
Details
- Who
- Retirees receiving a basic pension or retirement pay under uniform state rules.
- How it works
- Basic pension, retirement pay and resettlement allowances paid under uniform state rules are exempt from individual income tax.
- How to opt in
- Applies automatically; no application needed.
- Limits and risks
- A retiree's other income (wages after retirement, enterprise and private pension payouts) is taxed.
- Legal basis
- 《中华人民共和国个人所得税法》第四条第一款第七项
- Checked
- 4 November 2026
无住所个人境内居住累计不超过90天的境内所得免税
OpenFor employees
Pay for work in China from a foreign employer is tax-free
Details
- Who
- Individuals without a domicile in China who stay there no more than 90 days in a tax year.
- How it works
- China-source income (for work in China) paid by a foreign employer and not borne by its establishment in China is exempt.
- Duration
- Each year in which your stay does not exceed 90 days
- How to opt in
- Applies automatically; keep travel records and documents showing who bears the pay.
- Limits and risks
- Pay borne by a Chinese company or establishment is taxed; a tax treaty may give a longer period (183 days).
- Legal basis
- 《中华人民共和国个人所得税法实施条例》第五条
- Checked
- 4 November 2026
DoubleTaxation