From 1th, Jan. 2022, rent fee, language education fee, child education fee shall can’t be deducted from foreign employees‘ salary when calculate their personal individual income tax.
But, from that time, a foreigner who is Chinese residential taxpayer can enjoy below pre-tax deductions. (A foreigner who has resided in China for a total of 183 days in a tax year is a Chinese residential taxpayer)
Pre Tax Deductions
Deduction amount(RMB)
Education cost for child
1000 per month per child
Self education cost
400 per month for diploma education; 3600 per year for continued education for professional license.
Healthcare cost for major diseases
80000 per year when the self payment part which is in the scope of medical insurance list is more than 15000RMB；
House loan interest
1000 per month
Rent fee
1500 per month in shanghai
Elderly support
2000 per month for only-child;1000 per month for Non only-child
#IIT tax (individual income tax additional deductions)
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