Five Questions Answered about Expat Individual Income Tax in China

Posted by Nina Wang and Timothy Hilligoss on July 25, 2017

Nina Wang

As a direct result of globalization, there is an increasing amount of foreigners working in China. It’s important for a foreign person to know when they will be subject to the income tax and compliance requirements in China as there are many different categories of income recognized by China’s Individual Income Tax (IIT) Law. In this article, we’ll focus on employment income earned by foreign individuals and address the five typical questions connected with individual income taxation in China.    What is China’s framework for IIT? Chinese IIT categorizes employees working in China into two groups: Residents …

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