General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract structure, treaty claims, and STA practice. Rules and preferential policies change. This is not tax advice and does not create an attorney–client or accountant–client relationship. Confirm with a PRC tax advisor and home-country counsel before you structure pay, claim exemptions, or leave China.
Living in China: Living hub · Status & work · Bank & wires · Departure clearance · Expat banking & FX · Social insurance
Expat IIT cluster: Hub · 6-year rule · 183-day residence · Tax-free allowances · Worldwide income · Departure clearance · Expat banking & FX · Social insurance · Primary sources · Checklist
Pair with immigration status: Wrong visa / illegal employment facts can distort day counts and employer withholding. See expat status hub and IIT overview.
Decision order
- Count days and map ties — 183-day / residence guide
- Test six-year preferential themes — 6-year rule
- Scope of income — China-source only vs worldwide — worldwide income
- Pay packaging — housing, education, language, flights — allowances
- Treaty / dual residence — tie-breaker guide
- Exit year — departure clearance
Action guides
Who this is for
- Foreign executives on China payroll or dual contracts
- HQ compensation / mobility teams designing packages
- Founders living in China with offshore equity income
Need China IIT counsel for expats?
Browse Finance & Tax lawyers or Ask a Lawyer with your day-count calendar, employment contracts (China + home), and last IIT returns.