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"How do foreign nationals working in China pay individual income tax?"A Complete Guide to Individual Income Tax Administration for Foreign Nationals: From Declaration to Payment"Which types of income are taxable? What are the declaration timelines and procedures?"Many foreign fri..
13926597625 立即咨询发布时间：2025-07-14 热度：54
"How do foreign nationals working in China pay individual income tax?"
"Which types of income are taxable? What are the declaration timelines and procedures?"
Many foreign friends who are new to China are often confused by the country's individual income tax administration regulations. Don't worry! This article uses "plain language + key highlights" to explain the rules of individual income tax administration for foreign nationals in China, ensuring you avoid pitfalls when paying taxes!
For foreign nationals, income obtained in China is not uniformly taxable. It is divided into "domestic-sourced income" and "foreign-sourced income" with very different rules:
Domestic-sourced income: As long as the income is obtained from work or services provided in China (such as wages, bonuses, and service remuneration), it is subject to individual income tax regardless of whether the payment is made domestically or abroad.
✅ Example: American national Mike works in Shanghai, and his company pays him in New York. This income still needs to be declared and taxed in China.
Foreign-sourced income: It depends on the length of residence:
Resided for 183 days but less than 6 consecutive years: Foreign-sourced income paid by foreign entities is tax-exempt;
Resided for 6 consecutive years or more: Foreign-sourced income, regardless of the payer, is taxable.⚠️ Note: The years of residence before 2019 are "reset" and the consecutive residence period is recalculated starting from 2019!
Calculation method: Calculated per transaction or per month, no annual final settlement.
Formula: Tax payable = (Income - 5,000 yuan/month) × Applicable tax rate - Quick deduction
Example: British national Anna has a monthly salary of 30,000 yuan. The monthly individual income tax = (30,000 - 5,000) × 20% - 1,410 = 3,590 yuan
Calculation method: Calculated on an annual basis, with final settlement from March to June of the following year (refund for overpayment or supplementary payment for underpayment).
Formula: Annual tax payable = (Annual income - 60,000 yuan - Special deductions/tax-exempt subsidies) × Applicable tax rate - Quick deduction
Example: German national Peter has an annual income of 500,000 yuan and enjoys special additional deductions of 12,000 yuan. The annual individual income tax = (500,000 - 60,000 - 12,000) × 30% - 52,920 = 74,480 yuan
Situation | Declaration time | Declaration method |
Salary with an employer | Before the 15th of each month (postponed on holidays) | Withheld and paid by the employer (the company's finance department deducts tax from the salary and declares it directly) |
Service remuneration without an employer | Before the 15th of the month following the income acquisition | Declare on the Individual Income Tax APP or at the tax bureau by yourself |
Annual final settlement (resident individuals) | From March 1st to June 30th of the following year | Handle online on the Individual Income Tax APP, or entrust the company or agent to handle it |
💡 Tip: Late declaration may result in late fees. Don't delay!
How to calculate "domestic working days"?
Both the day of entry and exit are counted as "one domestic working day", even if you stay for only half a day. For example, Japanese national Yuki enters China on May 1st and leaves on May 31st. The number of working days in that month is 31.
Can tax treaties reduce taxes?
Yes! China has signed tax treaties with more than 100 countries. For example, dividends and royalties may be taxed at a lower rate.
✅ Example: French national Sophie receives dividends from a Chinese company, which is taxed at the treaty rate of 5%, 15% less than the general 20% rate.
Tax-exempt subsidies do not need to be declared?
Wrong! Even if you enjoy tax-exempt policies such as housing subsidies, you must indicate them in the declaration and keep the certificates. Otherwise, it may be deemed as tax evasion during the tax authority's inspection.
Failure to declare or false declaration: Recover taxes + late fees (0.05% per day), with a maximum fine of 5 times the tax amount;
Refusal to pay taxes: May be included in the "tax blacklist", affecting exit, bank loans, etc.
Case: A foreign executive concealed overseas income and failed to declare it. He was ordered to recover 1.2 million yuan in taxes + 200,000 yuan in late fees, which is a painful lesson!
If you have questions about the individual income tax declaration process or the application of tax treaties, send a private message with 【Foreign Administration】 to receive a free "Declaration Process Guide" + 1 compliance check!
[Jin Cheng Finance] helps you understand the administration rules thoroughly, making tax payment compliant and worry-free~
#ForeignIndividualIncomeTax #AdministrationRegulations #TaxCompliance
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