Individual Income Tax for expatriates working in China

Changes in the law and regulations impact the Individual Income Tax rules applicable to foreign nationals working in China
Individual Income Tax for expatriates working in China
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March 1, 2022
This note provides an overview of Chinese Individual Income Tax (IIT) legislation applicable to expatriates working in China. It outlines tax implications by introducing the concepts of source of income and tax residency status and their interactions and includes summary tables on taxable income rules. It explains tax calculation methods, pre-tax deductions for expatriates, compliance obligations and foreign tax credit, and discusses the legal consequences for non-compliance and the tax risks associated with the commonly applied expatriation regimes.

Practical Law UK, Practice Notes China. Thomson Reuters, March 2022.

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March 1, 2022