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.
Expat IIT cluster: Hub · 6-year rule · 183-day residence · Tax-free allowances · Worldwide income · Departure clearance · Primary sources · Checklist
Core instruments (orientation)
- Individual Income Tax Law of the PRC and implementing regulations — residence, worldwide vs China-source income themes
- STA announcements / circulars on foreign individuals, day counting, and preferential treatments (including six-year themes as published and amended over time)
- Tax treaties (DTA) — tie-breaker and employment-income articles when dual residence arises
- Withholding and annual reconciliation practice — employer payroll vs individual filing
- CRS / exchange of information context — transparency, not an automatic tax assessment (see CRS / FATCA guide)
How to use this cluster
- Start at the IIT hub for decision order.
- Open 183-day residence and six-year rule before modelling worldwide income.
- Confirm allowances and departure clearance with current local STA windows.
Related guides on this site
- IIT for foreigners (overview)
- Dual tax residence & treaty tie-breaker
- Expat work-status hub (status often drives tax facts)
Legal basis & authorities
- PRC Individual Income Tax Law and implementing regulations
- STA circulars on foreign individuals’ tax residence and preferential rules (as amended)
- Applicable double tax agreements
- Employer withholding and comprehensive income annual filing practice
Verify against primary sources and current STA announcements before you file.
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.