Expatriate taxpayers in China are entitled to special deductions, including on housing and children’s education. Photo: Shutterstock
Expatriate taxpayers in China are entitled to special deductions, including on housing and children’s education. Photo: Shutterstock

Explainer |
China’s expat tax system: who pays and how does it work?

  • Recent plans by Beijing to reform tax exemptions on expatriate employee allowances have thrown the spotlight on China’s tax regime for foreigners
  • Individuals who are domiciled in the mainland, or have been living in the country for a total of 183 days in a tax year, are considered tax residents

Expatriate taxpayers in China are entitled to special deductions, including on housing and children’s education. Photo: Shutterstock
Expatriate taxpayers in China are entitled to special deductions, including on housing and children’s education. Photo: Shutterstock
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