Question

Asked by James from switzerland | Nov. 10, 2015 15:35

About:Requirements for Permanent Residence Permit

What defines the length of residence for the purpose individual income tax?

I will work in China as an expat during part of 2016. It is clear that if the length of stay in China is less than 183 days in 2016, I will not have to file income tax return in China for oversea income. However, I cannot find information on how 183 days is actually defined or calculated. For example, does that mean the length of the residence permit or the actual number of days physically in China in one year? Does anybody have an idea?

Kind Regards
James

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Answers (2)

Answered by Sandy | Nov. 11, 2015 03:19

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James, you have a residence address in PRC, right? If so, as long as the accumulative days of stay do not go beyond 183 days, you don't need to pay tax for overseas income. "183 days" are calculated by the actual number of days you are physically in PRC.

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Answered by James | Nov. 12, 2015 09:22

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Thank you Sandy. I had somebody asked the tax bureau in Shanghai and they also confirm what you stated. Thanks for your help.

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