Tax Residency · China
Working remotely from 🇨🇳 China: when do you start owing taxes?
Tax residency triggers at 183 days per calendar year — and crossing typically exposes your whole year's income.
What residency would cost
| Annual income | Standard resident tax | Six-year rule |
|---|---|---|
| $50,000 | $7,500 (15%) | $0 (0%) |
| $100,000 | $24,000 (24%) | $0 (0%) |
| $200,000 | $64,000 (32%) | $0 (0%) |
⚠ Six-year rule: Foreign-source income exempt until you've been resident 6 consecutive full years — a 30+ day absence in any year resets the clock (0% modeled on foreign income within the window).
Approximate effective rates (income tax + typical employee contributions, single filer). Six-year rule: foreign-source income only taxed after 6 consecutive full years of residence (30-day absence resets). Count your actual days across countries in the interactive tracker.
Frequently asked questions
- How long can I work remotely from China without becoming tax resident?
- Up to 182 days per calendar year under the headline rule — day 183 triggers residency. Six-year rule: foreign-source income only taxed after 6 consecutive full years of residence (30-day absence resets).
- How much tax would I owe in China as a resident?
- Approximate effective rates: 15% at $50k, 24% at $100k, 32% at $200k (income tax plus typical employee contributions). The Six-year rule can change this substantially — see below.
- What is China's special expat tax regime?
- Six-year rule: Foreign-source income exempt until you've been resident 6 consecutive full years — a 30+ day absence in any year resets the clock (0% modeled on foreign income within the window).
- Does crossing the threshold only tax my income from that point on?
- Usually not — in most systems, becoming resident exposes your entire year's worldwide income. That cliff is why residency is a trap, not a gradient.