Immigration & Visas
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−Visa-free policies
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−Visa application
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−Visa extension, change, reissuance
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−Online arrival card
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−Customs clearance
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−Invitation letters
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−Accommodation registration
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−Physical examination
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−Consulates
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−Exit-entry bureaus
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−Visas
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−Customs & arrival
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−Online arrival card
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−Customs clearance
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−Residence permit
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−Stay permit
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−Exit-entry permit
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−Permanent residence
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−Required documents
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−Invitation letters
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−Accommodation registration
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−Physical examination
-
-
−Useful info
-
−Consulates
-
−Exit-entry bureaus
-
Visa-free policies
Visa application
Visa extension, change, reissuance
Online arrival card
Customs clearance
Invitation letters
Accommodation registration
Physical examination
Consulates
Exit-entry bureaus
Banking & Payments
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−Banking
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−Currency exchange
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−Open a bank account
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−Currency exchange
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−Open a bank account
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−Payments
Banking
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−Currency exchange
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−Open a bank account
Currency exchange
Open a bank account
Payments
Transportation
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−Public transport
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−Metro
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−Bus
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−Ferry
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−Metro
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−Bus
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−Ferry
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−Personal mobility
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−Get a driving license
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−Ride a bike
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−Get a driving license
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−Ride a bike
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−Mobility services
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−Taxi
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−Airplane
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−Train
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-
−Taxi
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−Airplane
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−Train
Public transport
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−Metro
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−Bus
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−Ferry
Metro
Bus
Ferry
Personal mobility
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−Get a driving license
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−Ride a bike
Get a driving license
Ride a bike
Mobility services
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−Taxi
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−Airplane
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−Train
Taxi
Airplane
Train
Mobile & Internet
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−Mobile phone
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−Get a SIM card
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−Prevent security risks
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−Power banks
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−Get a SIM card
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−Prevent security risks
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−Power banks
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−Wi-Fi
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−Popular apps
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−Essential apps
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−Apps for intl students
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−Essential apps
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−Apps for intl students
Mobile phone
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−Get a SIM card
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−Prevent security risks
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−Power banks
Get a SIM card
Prevent security risks
Power banks
Wi-Fi
Popular apps
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−Essential apps
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−Apps for intl students
Essential apps
Apps for intl students
Employment
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−Work permit
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−Classification
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−Application guide
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−Other documents
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−Classification
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−Application guide
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−Other documents
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−Talent recognition
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−Rights & benefits
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−Public holidays
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−Leaves policies
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−Fast Pass
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−Unemployment insurance
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−High-temperature allowance
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−Work injuries
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−Arbitration of labor disputes
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−Public holidays
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−Leaves policies
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−Fast Pass
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−Unemployment insurance
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−High-temperature allowance
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−Work injuries
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−Arbitration of labor disputes
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−Labor contract
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−Signing
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−Probationary period
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−Service period
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−Signing
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−Probationary period
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−Service period
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−Resignation & termination
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−Career & professionals services
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−Shanghai List of Recognized Overseas Occupational Qualifications
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−Career guidance
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−Useful websites
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−Shanghai List of Recognized Overseas Occupational Qualifications
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−Career guidance
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−Useful websites
Work permit
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−Classification
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−Application guide
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−Other documents
Classification
Application guide
Other documents
Talent recognition
Rights & benefits
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−Public holidays
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−Leaves policies
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−Fast Pass
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−Unemployment insurance
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−High-temperature allowance
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−Work injuries
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−Arbitration of labor disputes
Public holidays
Leaves policies
Fast Pass
Unemployment insurance
High-temperature allowance
Work injuries
Arbitration of labor disputes
Labor contract
-
−Signing
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−Probationary period
-
−Service period
Signing
Probationary period
Service period
Resignation & termination
Career & professionals services
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−Shanghai List of Recognized Overseas Occupational Qualifications
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−Career guidance
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−Useful websites
Shanghai List of Recognized Overseas Occupational Qualifications
Career guidance
Useful websites
Healthcare
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−Medical services
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−Medical consultation
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−Hospitals
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−Emergency
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−Mental health
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−Traditional Chinese medicine
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−Buy medicines
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-
−Medical consultation
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−Hospitals
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−Emergency
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−Mental health
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−Traditional Chinese medicine
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−Buy medicines
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−Vaccination
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−Rabies clinics
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−Childhood vaccination
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−Vaccination clinics
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−Flu vaccine
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−Digital vaccination certificate
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-
−Rabies clinics
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−Childhood vaccination
-
−Vaccination clinics
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−Flu vaccine
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−Digital vaccination certificate
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−Health guides
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−AED
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−Blood donation
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−Flu prevention
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-
−AED
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−Blood donation
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−Flu prevention
Medical services
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−Medical consultation
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−Hospitals
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−Emergency
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−Mental health
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−Traditional Chinese medicine
-
−Buy medicines
Medical consultation
Hospitals
Emergency
Mental health
Traditional Chinese medicine
Buy medicines
Vaccination
-
−Rabies clinics
-
−Childhood vaccination
-
−Vaccination clinics
-
−Flu vaccine
-
−Digital vaccination certificate
Rabies clinics
Childhood vaccination
Vaccination clinics
Flu vaccine
Digital vaccination certificate
Health guides
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−AED
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−Blood donation
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−Flu prevention
AED
Blood donation
Flu prevention
Family
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−Birth
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−Marriage
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−Bereavement
Birth
Marriage
Bereavement
Tourism
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−Travel agencies
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−Service centers
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−Complaint handling
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−Travel insurance
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−Luggage storage
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−Citywide guide
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−At metro stations
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−In parks
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−In commercial zones
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−Cunzhiji service
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−Citywide guide
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−At metro stations
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−In parks
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−In commercial zones
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−Cunzhiji service
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−Ticketing guide
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−Venue tickets
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−Online booking
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-
−Venue tickets
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−Online booking
Travel agencies
Service centers
Complaint handling
Travel insurance
Luggage storage
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−Citywide guide
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−At metro stations
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−In parks
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−In commercial zones
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−Cunzhiji service
Citywide guide
At metro stations
In parks
In commercial zones
Cunzhiji service
Ticketing guide
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−Venue tickets
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−Online booking
Venue tickets
Online booking
Tax & Social Security
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−Individual income tax
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−Overview
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−Annual settlement
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−Tax benefits
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−Special additional deductions
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−Tax records
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−Overview
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−Annual settlement
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−Tax benefits
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−Special additional deductions
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−Tax records
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−Tax assistance
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−Social insurance
Individual income tax
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−Overview
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−Annual settlement
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−Tax benefits
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−Special additional deductions
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−Tax records
Overview
Annual settlement
Tax benefits
Special additional deductions
Tax records
Tax assistance
Social insurance
Education
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−Basic Education
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−Enrollment
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−District policies
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−Enrollment
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−District policies
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−Higher Education
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−Scholarships
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−Enrollment
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−Study guide
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−Safety guide
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−Daily life
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−Scholarships
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−Enrollment
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−Study guide
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−Safety guide
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−Daily life
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−Tests & competitions
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−HSK
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−CSCA
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−Competitions
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−HSK
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−CSCA
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−Competitions
Basic Education
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−Enrollment
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−District policies
Enrollment
District policies
Higher Education
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−Scholarships
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−Enrollment
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−Study guide
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−Safety guide
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−Daily life
Scholarships
Enrollment
Study guide
Safety guide
Daily life
Tests & competitions
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−HSK
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−CSCA
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−Competitions
HSK
CSCA
Competitions
Daily Life
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−Home & living
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−Waste classification
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−Courier services
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−Housekeeping
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−Utility bills
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−Appliance care
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−Waste classification
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−Courier services
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−Housekeeping
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−Utility bills
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−Appliance care
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−Housing
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−Buy a home
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−Rent an apartment
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-
−Buy a home
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−Rent an apartment
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−Pets
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−Bring a pet to China
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−Bring a pet out of China
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−Get a dog license
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−Pet adoption
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−Rabies clinics
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−Pet-friendly parks
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−Take a train
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−Take an airplane
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-
−Bring a pet to China
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−Bring a pet out of China
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−Get a dog license
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−Pet adoption
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−Rabies clinics
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−Pet-friendly parks
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−Take a train
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−Take an airplane
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−Fitness
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−Find a sports facility
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−Swimming
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−Soccer
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−Jogging
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−Cycling
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−Climbing
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−BMX
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-
−Find a sports facility
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−Swimming
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−Soccer
-
−Jogging
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−Cycling
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−Climbing
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−BMX
-
−Religious rituals
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−Public service hotlines
Home & living
-
−Waste classification
-
−Courier services
-
−Housekeeping
-
−Utility bills
-
−Appliance care
Waste classification
Courier services
Housekeeping
Utility bills
Appliance care
Housing
-
−Buy a home
-
−Rent an apartment
Buy a home
Rent an apartment
Pets
-
−Bring a pet to China
-
−Bring a pet out of China
-
−Get a dog license
-
−Pet adoption
-
−Rabies clinics
-
−Pet-friendly parks
-
−Take a train
-
−Take an airplane
Bring a pet to China
Bring a pet out of China
Get a dog license
Pet adoption
Rabies clinics
Pet-friendly parks
Take a train
Take an airplane
Fitness
-
−Find a sports facility
-
−Swimming
-
−Soccer
-
−Jogging
-
−Cycling
-
−Climbing
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−BMX
Find a sports facility
Swimming
Soccer
Jogging
Cycling
Climbing
BMX
Religious rituals
Public service hotlines
Shopping & Tax Refund
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−Refund-upon-purchase
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−Policy guide
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−Visual feature
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−Service directory
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−Pilot program
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−Policy guide
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−Visual feature
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−Service directory
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−Pilot program
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−Departure tax refund
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−Policy guide
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−Port locations
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−Service locations
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-
−Policy guide
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−Duty-free shopping
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−Eligibility & access
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−Store locations
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−Purchase rules
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−Purchase & pickup
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−Travel rules
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−Hours & contact
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-
−Eligibility & access
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−Store locations
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−Purchase rules
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−Purchase & pickup
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−Travel rules
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−Hours & contact
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−Online shopping
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−Getting started
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−Taobao
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−JD.com
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−Pinduoduo
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-
−Getting started
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−Taobao
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−JD.com
-
−Pinduoduo
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−Port locations
-
−Service locations
Refund-upon-purchase
-
−Policy guide
-
−Visual feature
-
−Service directory
-
−Pilot program
Policy guide
Visual feature
Service directory
Pilot program
Departure tax refund
-
−Policy guide
-
−Port locations
-
−Service locations
Policy guide
Duty-free shopping
-
−Eligibility & access
-
−Store locations
-
−Purchase rules
-
−Purchase & pickup
-
−Travel rules
-
−Hours & contact
Eligibility & access
Store locations
Purchase rules
Purchase & pickup
Travel rules
Hours & contact
Online shopping
-
−Getting started
-
−Taobao
-
−JD.com
-
−Pinduoduo
Getting started
Taobao
JD.com
Pinduoduo
Visas
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−Visa-free policies
-
−Visa application
-
−Visa extension, change, reissuance
Port locations
Customs & arrival
-
−Online arrival card
-
−Customs clearance
Service locations
Residence permit
Stay permit
Exit-entry permit
Permanent residence
Required documents
-
−Invitation letters
-
−Accommodation registration
-
−Physical examination
Useful info
-
−Consulates
-
−Exit-entry bureaus
Tax benefits for expats in China
english.shanghai.gov.cn
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Foreign individuals who qualify as Chinese tax residents may choose either special additional deductions for IIT or IIT exemptions on eligible allowances and subsidies, such as housing, children's education and language training.
The two types of tax benefits cannot be claimed simultaneously, and the choice cannot be changed within the same tax year. The subsidy exemption policy remains in effect through Dec 31, 2027.
Here are the key rules governing these allowances and subsidies in China:
- Foreign individuals who receive reasonable housing subsidies, meal allowances and laundry fees in non-cash form or on a reimbursement basis may be exempt from IIT. When filing their IIT return for wages and salaries in the month after they first receive such subsidies or the amount or payment method changes, they must submit valid supporting documents to the competent tax authority for verification and confirmation of the exemption.
- Foreign individuals who receive relocation reimbursements on an actual-expense basis in connection with taking up or leaving employment in China may be exempt from IIT on the reasonable portion, provided they submit valid supporting documents for review by the competent tax authority.
- Monthly or periodic payments made in the name of relocation by foreign-invested enterprises or by establishments or premises of foreign enterprises in China to their foreign employees must be included in taxable wages and salaries.
- Foreign individuals who receive domestic or overseas business travel allowances based on reasonable standards may be exempt from IIT, provided they submit copies of transportation and accommodation receipts or the employer's relevant business travel plan for confirmation by the competent tax authority.
- Foreign individuals who receive subsidies for language training in China or for their children's education in China may be exempt from IIT on the reasonable portion, provided they submit expense receipts and documents showing the duration of the training or education for review by the competent tax authority.
- Foreign individuals who receive family-visit allowances may be exempt from IIT on the portion actually used for their own family visits, provided they submit copies of relevant transportation expense receipts and the competent tax authority determines that the number of visits per year and the payment standards are reasonable.
In addition to the tax benefits outlined above, wages and salaries earned by foreign experts may be exempt from IIT if they meet any of the following conditions:
- They are directly dispatched to work in China by the World Bank under a special-purpose loan agreement.
- They are directly dispatched to work in China by a United Nations organization.
- They work in China on a United Nations aid project.
- They are sent by a donor country to work in China on a non-reimbursable aid project funded by that country.
- They are cultural or educational experts who work in China for no more than two years under a cultural exchange program agreed between the governments of the two countries, with their wages and salaries paid by the sending country.
- They are cultural or educational experts who work in China for no more than two years under an international exchange program of a Chinese college or university, with their wages and salaries paid by the sending country.
- They work in China under a nongovernmental scientific research agreement, with their wages and salaries paid by a government institution in the sending country.
Updated July 29, 2026
Sources: State Taxation Administration, Ministry of Finance
Feel free to email us if you have any requests or suggestionsintlservices@shanghai.gov.cn