Foreigners get the below allowances can enjoy individual income tax exemption policy. Please note that the allowance here should be reasonable and also can not more than the amount that the person already used, so should have relevant fapiaos to support.

1.      Rent allowance, meal allowance, laundry fee allowance.

2.      Relocation due to the work change.

3.      Travel allowance.

4.      Language education, child education.

5.      Home-leave (no more than twice in one year)

To enjoy the policy, the reimbursement amount should be regarded as a reasonable amount by the competent tax office. When a foreign individual first enjoy the policy, the employer needs to communicate with the tax officer in charge to review whether the amount is reasonable.

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