Employment income
Italy taxes worldwide income of Italian residents. Italian nationals working in China pay Chinese IIT on China income; Italy provides a credit for Chinese tax paid. Italy's AIRE register (register of Italians resident abroad) is relevant — Italians living in China long-term should register with AIRE to manage their Italian tax residency status.
Pension and retirement income
[VERIFY: source needed — May 2026] Italian state pension (INPS) income received while China-resident may be subject to Italian withholding. INPS income may also be assessable in China depending on treaty provisions.
Key notes for Italy nationals in China
Italian nationals in China should register with AIRE and take advice on whether Italian tax residency has been definitively broken. Without AIRE registration, Italian authorities may continue to assert Italian tax residency.
How to use this information
This guide provides a starting point. For practical application:
- Locate the official treaty text (published by both countries' tax authorities and by the IBFD or PwC's worldwide tax summaries).
- Identify a tax adviser who holds qualifications or active practice experience in both Italy tax law and Chinese IIT.
- Bring your specific income sources, residency timeline, and family situation to the adviser — treaty application is always fact-specific.