Tax flagship · Expat IIT hub · Six-year rule · Worldwide income · IIT for foreigners · Departure clearance.
You are generally a China IIT resident for a tax year if you have a China domicile or you spend 183 or more full 24-hour days in mainland China in that calendar year (1 January–31 December). Arrival and departure days usually do not count. Under 183 days you are usually a non-resident: China-source income only — your China workdays are still taxable. Crossing 183 does not by itself put foreign rent and dividends on the China return; that is the six-year rule. Visa validity, police registration and a tax-treaty 183-day employment article are different clocks.
At a glance
| Question | Short answer |
|---|---|
| Window? | Calendar year — not a rolling 12 months. |
| What is a day? | Generally a full 24 hours in mainland China. Confirm live SAT wording. |
| Under 183? | Usually non-resident. China-source (including China work) still taxed. |
| Does 183 = worldwide? | No. Six-year page. |
| Treaty 183? | A different test. Not this page. |
Scope and legal framework
IIT Law — resident individuals. An individual domiciled in China, or not domiciled but residing 183 days or more in a tax year, is a resident taxpayer. Residents use comprehensive-income mechanics. Non-residents are taxed on China-source income by category.
SAT day-count practice. For the 183-day residence count, a day in China is generally a presence of 24 hours. Days of entry or exit typically do not count. Count mainland China — not “Greater China” tourism.
Treaties are not this test. A double-tax agreement may use 183 days in a twelve-month period for short-term employment income. That is not the IIT residency definition. Do not run a treaty claim off this page.
Practical workflow
- List every mainland arrival and departure this calendar year.
- Count only full 24-hour mainland days.
- If under 183: non-resident pack — China-source and withholding. If 183+: resident pack, then open the six-year page.
Common mistakes
- Using work-permit validity as the day count.
- Assuming 183 days taxes the US brokerage.
- Rolling “any 12 months” instead of the calendar year.
Action checklist
- Passport / exit-entry spreadsheet for this year.
- Full-day total written down.
- Resident or non-resident labelled.
- If resident: six-year page next, not a forum thread.
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