Expat IIT cluster: Hub · 6-year rule · 183-day residence · Tax-free allowances · Worldwide income · Departure clearance · Primary sources · Checklist
Allowance families often discussed
| Family | Planning note |
|---|---|
| Housing / rent | Usually needs genuine lease, invoices/fapiao, payment proof |
| Language training | Job-related language; receipts and provider legitimacy |
| Children’s education | School invoices; dependants actually in education |
| Home-leave flights | Ticket itineraries matching policy; reasonable frequency |
| Meals / laundry / relocation (where still relevant) | Policy-text dependent; many packages over-claim historically |
Whether an item remains preferential in a given year is a current-law question. Sunset or replacement by special additional deductions themes has been a recurring policy debate—verify before you print the offer letter.
Employer control checklist
- Written mobility policy aligned with payroll codes
- Fapiao / invoice quality standards
- No “allowance” that is really disguised salary without analysis
- Annual sampling review before STA inquiry season
Case snapshot (composite)
A European HQ paid a large “housing allowance” in cash without leases. During a payroll inspection the amount was re-characterised toward taxable wages. Rebuilding leases and re-coding future months cost more than a correct policy in year one.
Legal basis & authorities
- STA rules on foreign individuals’ tax-exempt allowances (as applicable in the relevant year)
- IIT Law — comprehensive income and preferential treatments
- Fapiao / invoice administration practice
Verify against primary sources and current STA announcements before you file.
Browse Finance & Tax lawyers or Ask a Lawyer with your day-count calendar, employment contracts (China + home), and last IIT returns.