Not tax advice. SAT implementing rules and anti-avoidance practice change. This page is the foreign-source exemption chain — not a holiday-planning product.
If you have no China domicile, SAT generally exempts foreign-source income until you complete six consecutive tax years of 183+ mainland days with no single trip longer than 30 consecutive days outside the mainland. From the seventh such year (if you are again 183+), that exemption falls away — see worldwide income. The clock starts 1 January 2019; years before that do not count. First possible seventh year for an unbroken 2019 start was 2025. 2026 still matters if you have never taken a qualifying break. Reset with one continuous trip of more than 30 days or a year under 183 days. Two 20-day holidays do not add up.
One trip >30 consecutive days, or <183 days in a year.
Two short trips?
No reset.
Still 183+ in a reset year?
Yes — you can be a resident and still reset the chain.
Year 7?
Worldwide page, if again 183+.
Two 20-day holidays do not reset.
Scope and legal framework
IIT Law + implementing regulations (non-domiciled residents). A resident individual without a domicile in China is, for a run of years, exempt from IIT on foreign-source income that is paid and borne outside China. The exemption is lost after six consecutive 183-day years without a qualifying absence, from the seventh year.
The 2019 restart. The current six-year count is widely administered from 1 January 2019. Time spent in China before 2019 does not fill the six boxes.
What a reset is. SAT practice: more than 30 consecutive days outside mainland China in a year, or fewer than 183 mainland days that year. Hong Kong / Macao / Taiwan presence is generally not mainland presence for this count — still document the trip.
You can still be a 183-day resident in a reset year.
Practical workflow
A 31-day trip is tax hygiene, not a CRS hide.
Write years 2019–now: 183+ or not; longest single trip outside mainland.
If any year already reset: chain is zero after that year.
If six boxes are full and this year is 183+: open the worldwide page and payroll/tax counsel — do not take a forum holiday as the plan.
Common mistakes
Passport evidence, not a WeChat story.
Adding up weekends in Hong Kong to “more than 30.”
Counting 2015–2018 toward the six years.
Using a 31-day trip to justify not reporting CRS-visible accounts in a worldwide year.
Action checklist
Year-by-year 183 table since 2019.
Longest continuous absence each year (nights + stamps).
Reset year circled, or “year 7 risk” circled.
If planning a 31-day trip: immigration status still valid when you return.
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.
If I take 31 days outside in 2026, am I safe forever?
You reset the chain. The next six 183-day years start again. You may still be a resident in 2026. Immigration and employment contracts are separate.
Was 2025 the first worldwide year?
For someone with an unbroken 2019–2024 chain, 2025 was the first possible seventh year. Many people reset earlier. Do not assume your neighbour’s year is yours.
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.
Topic counsel
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