China Individual Income Tax Residence

China IIT residence depends on domicile or the statutory day-count test. Residence status determines the scope of taxable income, while the six-year rule and treaty residence can change the treatment of non-domiciled individuals. Use the detailed day-count guide when travel history or treaty position is material.

IIT residence is domicile or meeting the day-count test — it is not ‘I have a Z-visa’ and not automatically worldwide tax forever.

The classification screen

4 questions before you choose the route.

This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.

Domicile or days?

Which test.

Test

What day-count method applies?

Live 183-day pages.

Days

Worldwide vs China-source?

Status result.

Scope

About to leave?

Resolve the about to leave question separately before choosing the route.

Exit

Working rule: China IIT residence depends on domicile or the statutory day-count test. Residence status determines the scope of taxable income, while the six-year rule and treaty residence can change the treatment of non-domiciled individuals.

What changes the answer

The signal ledger.

These facts move the question beyond a label and into a product, money-flow and control analysis.

Signal

Ask the operating question

Why it changes the route

Broader Tax & Fiscal Compliance analysis needed

Second related guide.

Additional facts can change the Tax & Fiscal Compliance route, evidence and next step.

Visa type as residence

Z/Q as tax status.

Wrong.

Ignore six-year overlay

Planning gap.

Additional facts can change the Tax & Fiscal Compliance route, evidence and next step.

Prepare before you escalate

Bring a compact evidence docket—not a pitch deck.

Give a compliance team or counsel the operating facts that reveal the perimeter.

01Entry/exit recordsDays.

02Contract and employer locationDomicile clues.

03Prior IIT filingsHow you were treated.

Common confusions

Questions people ask before they build.

Short answers for orientation. The right result can change with the service model and current rules.

Is 183 days the only test?

It is the common presence test discussed on the live basics pages — domicile and other details still matter. Read those pages with this one.

Where is the deep foreigner guide?

Use the linked specialist resource when China Individual Income Tax Residence turns on detailed evidence, procedure or risk assessment.

Primary authorities

Reviewed sources support orientation, not a fact-specific assessment.

State Taxation Administration (STA)

PRC Enterprise Income Tax Law (NPC)

PRC Individual Income Tax Law (NPC)

National laws database (NPC)