China Expat IIT Hub: Residence, 6-Year Rule & Allowances
English searchers rarely want a full IIT textbook. They want: Am I a China tax resident? Does the six-year rule still shelter overseas income? Which allowances remain? What happens when I leave? This hub is the decision spine.
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.
Legal analysis map: Expat IIT hub: residence, 6-year rule and allowances must operate as one coordinated legal system
Pair with immigration status: Wrong visa / illegal employment facts can distort day counts and employer withholding. See expat status hub and IIT overview.
Legal boundary: Prefer primary statutes, judicial interpretations, and official guidance when making decisions. Where this guide links to city hubs or lawyer listings, verify credentials and engagement terms directly with counsel. Full disclaimer · Request a consultation.
FAQ
Common questions
Quick answers for foreign nationals and employers. Rules vary by city and change over time.
Is 183 days a hard on/off switch?
Day-count is central for many foreign individuals, but domicile, habitual residence, and treaty rules can also matter. See the residence spoke.
Can my employer’s withholding be my only compliance?
Withholding is necessary but not always sufficient—especially for multi-source income, annual reconciliation, or non-employment income.
Consultation preparation
What to prepare before contacting counsel
Send a focused first package so counsel can check conflicts, understand scope, and identify urgent deadlines.
A concise timeline and the result you want to achieve.
Names of all parties and affiliates for a conflict check.
Key contracts, notices, correspondence, filings, or decisions.
Known deadlines, preferred language, location, and budget constraints.
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