Related: Job loss visa timeline · Status hub
General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract structure, treaty claims, and STA practice. Rules and preferential policies change. This is not tax advice and does not create an attorney–client or accountant–client relationship. Confirm with a PRC tax advisor and home-country counsel before you structure pay, claim exemptions, or leave China.
Expat IIT cluster: Hub · 6-year rule · 183-day residence · Tax-free allowances · Worldwide income · Departure clearance · Primary sources · Checklist
Departure workstreams
- Cut-off day count — final residence status for the year
- Employer final withholding — bonuses, leave cash-outs, equity events
- Individual filing obligations — comprehensive income reconciliation if required
- Allowances wind-down — stop non-qualified payments
- Document archive — contracts, fapiao, tax apps, day calendar for future audits
Immigration interface
Work permit cancellation and exit timing should be coordinated with payroll—see change employer / cancel permit when moving roles, or status hub when leaving entirely.
If you sold China property while leaving
Property disposal tax is a separate workstream from employment IIT—see property sale & remittance hub.
Legal basis & authorities
- IIT annual filing / withholding rules
- Employer de-registration from tax payroll as applicable
Verify against primary sources and current STA announcements before you file.
Need China IIT counsel for expats?
Browse Finance & Tax lawyers or Ask a Lawyer with your day-count calendar, employment contracts (China + home), and last IIT returns.
