Individual Income Tax

Learn about individual income tax in China, including tax residency, annual tax settlement, and tax benefits for expats.

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Individual income tax

Find out how individual income tax applies to foreign individuals in China, including tax residency, filing requirements, tax rates, exemptions, and available tax benefits.

Individual income tax annual settlement

You can file Individual Income Tax return through your employer, a third-party agency, or the "个人所得税" app.

Special additional individual income tax deductions

Find out which special additional IIT deductions foreign individuals in China can claim for childcare, education, medical expenses, elderly care, and housing.

Tax benefits for expats in China

Find out about IIT tax benefits for foreign individuals in China, including exemptions for eligible allowances, subsidies, and foreign experts.

How to get individual income tax records

As a foreign employee, you can get your individual income tax document on the website of Shanghai Municipal Tax Service or the Individual Income Tax app.