Nanning

China taxes pay for work physically done in China at 3%–45% once you are resident (183 days in a calendar year), even if the employer or client is abroad. Foreigners' foreign-source income paid from abroad, like dividends, interest, rent and gains, is exempt for the first six resident years, then taxed at 20%. There is no wealth or inheritance tax, no nomad visa, and remote work on a visa-free or tourist stay is not allowed.

• Remote work income

  Salary from a foreign employer or fees from foreign clients

  Taxed

  3%–45% progressive

• Investments and pensions

  Dividends, interest, gains, rent and pensions from abroad

  Not taxed

  20% flat after six resident years, and on Chinese-source income

• Wealth

  Net wealth and inheritance

  No wealth tax

  No inheritance tax

Tax resident after

183 days a year

Top income tax rate

45%

• Six-year rule for foreigners without a domicile6 years

  Foreign-source income paid by foreign entities or individuals is exempt from IIT: foreign dividends, interest, rent, gains on foreign assets, and salary for days worked outside China and paid from abroad. It does not cover work done in China. A year under 183 days, or any single trip abroad of more than 30 days in a 183-day year, restarts the count; after six unbroken years worldwide income is taxed (Implementing Regulations, Article 4; MOF/STA Announcement 2019 No. 34).

  Who qualifies: Foreigners who are tax resident (183+ days in a calendar year) but have no domicile in China. It applies until you complete six consecutive 183-day years, counted from 2019 at the earliest, and needs a record filed (备案) with the local tax office.

• Tax-free allowances for foreign individuals2 years

  The qualifying housing, language-training and children's education allowances are exempt from IIT instead of being taxed at up to 45%. The policy was extended to 31 December 2027 (MOF/STA Announcement 2023 No. 29), covering tax years 2026 and 2027.

  Who qualifies: Foreign individuals who are tax resident and receive housing subsidies, language-training fees or children's education fees from their employer. They must choose each year between these exemptions and the standard special additional deductions, and cannot switch within the year.

• Individual Income Tax Law of the People's Republic of China (seventh amendment, 31 August 2018) · State Taxation Administration (tax law database) · read 2026-10-27

  Art 1 (residence: domicile or 183 days in a tax year; residents taxed on worldwide income); Art 2 (income categories); Art 3 (3%–45% comprehensive income, 5%–35% business income, 20% on interest, dividends, rent, property transfers); Art 6 (CNY 60,000 deduction, freelance fees at 80%); Art 7 (foreign tax credit); Arts 10–13 (self-filing and deadlines). Rate tables 1 and 2 (top band 45% above CNY 960,000; 35% above CNY 500,000) are images on the page. Marked in force.

• Regulations for the Implementation of the Individual Income Tax Law (State Council Decree No. 707, 2018) · State Taxation Administration (tax law database) · read 2026-10-27

  Art 2 (domicile); Art 3 (work performed in China, Chinese property and Chinese-paid interest and dividends are Chinese-source wherever paid); Art 4 (six-year exemption for foreign-source income paid from abroad, record filing, reset by a single departure over 30 days); Art 5 (90-day exemption for foreign-paid wages); Art 6 (labour remuneration and other categories)

• MOF/STA Announcement 2019 No. 34 on criteria for residence time of individuals without a domicile · State Taxation Administration (tax law database) · read 2026-10-27

  Six-year count starts from 2019; a single departure over 30 days resets it; only days with a full 24 hours in China count toward residence days

• MOF/STA Announcement 2019 No. 35 on IIT policies for non-resident individuals and residents without a domicile · State Taxation Administration (tax law database) · read 2026-10-27

  Wages are Chinese-source by days worked in China; which portions are taxed at 90 days or less, 91–182 days, resident under six years and after six years; tax treaty relief for employment and independent services

• MOF/STA Announcement 2020 No. 3 on IIT policies relating to foreign income · State Taxation Administration (tax law database) · read 2026-10-27

  Art 1 (what counts as foreign-source income, including the 50% Chinese real estate test over 36 months for share gains); Art 2 (investment income taxed separately); Arts 3–6 (per-country foreign tax credit, 5-year carry-forward); Art 7 (filing 1 March to 30 June)

• MOF/STA Announcement 2023 No. 29 on continuing the IIT policy for allowances of foreign individuals · Central People's Government (gov.cn), issued by the Ministry of Finance and State Taxation Administration · read 2026-10-27

  Housing subsidies, language-training and children's education fees exempt for resident foreigners who choose them instead of special additional deductions; choice fixed for the year; in force until 31 December 2027

• MOHRSS Decree No. 54: Decision amending the Interim Measures on Social Insurance for Foreigners Employed in China (23 December 2024) · State Council Gazette (gov.cn) · read 2026-10-27

  Amended Art 2: the scheme covers non-Chinese nationals lawfully employed in China holding a foreigner's work permit or similar employment document plus a residence document, or permanent residence

• Visa-Free Transit Policies · National Immigration Administration · read 2026-10-27

  Dated 2026-08-20: 240-hour visa-free transit for 57 countries; work, study and news reporting still require prior approval and the appropriate visa

• FAQs on visa-free entry into China · Shanghai Municipal People's Government · read 2026-10-27

  Ordinary-passport holders of listed countries may stay up to 30 days for business, tourism, family visits, exchanges or transit; most countries' policy runs to 31 December 2026; people coming to work or study are not covered; longer stays need a visa

• How do expats work legally in Shanghai? · Shanghai Municipal People's Government · read 2026-10-27

  Quotes Exit and Entry Administration Law Art 41: foreigners working in China need a work permit and a work-type residence permit

• Major taxes · Shanghai Municipal People's Government · read 2026-10-27

  Lists China's 18 taxes; none is a net wealth, inheritance or gift tax

• Deed Tax Law of the People's Republic of China (2020) · State Taxation Administration (tax law database) · read 2026-10-27

  Art 3: deed tax of 3%–5%, exact rate set by each province

• Provisional Regulations of the People's Republic of China on House Property Tax (revised 2011) · State Taxation Administration (tax law database) · read 2026-10-27

  Art 5(4): property owned by individuals and not used for business is exempt