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IIT in China

What kind of income need to pay IIT in China for foreigners?

 

A certain foreigner's resided day in China is an important standard to classify taxable income or nontaxable income. Below is a simple and clear check list for your reference.


What kind of additional tax deductions a certian foreign employee can apply to?

 

Before 31th, December, 2021, foreign employees have two choices. But if choose one, individuals can't change to another way in a tax year. 

Traditional deductions items providing invoice for each item as evidences. The amount of additional tax is the amount in related invoice. The major itmes as below.
 

1. Language training fee, children's education fee, family visit approved by the related tax authority. 

 

2. Rent fee, home move fee, laundry fee actual paid to suppliers.

​New additional deductions items. Search and install APP "个人所得税", fill up personal information in the APP. The additional tax deductions details are as below.

After 31th, December, 2021, foreign employees just can choose new additional deductions items to enjoy tax additional deductions.