Tools · For expats
Tax residency quick-check
Illustrative day-counting tool for understanding Chinese tax residency thresholds. Log your stays in China to see how your presence compares to the 90-day, 183-day, and 6-year rules. This tool does not provide tax advice — consult a qualified professional.
This tool is not tax advice
Chinese tax residency rules are complex and depend on factors this tool cannot assess — your specific visa category, double-taxation treaty position, nature of income, and annual individual circumstances. Use this tool only to illustrate day-counting concepts. Consult a qualified tax professional before making any tax-related decisions.
How Chinese tax residency works
90-day rule
Foreign nationals who spend 90 or more days in China in a tax year may be subject to Chinese individual income tax on China-sourced income paid by a Chinese entity.
183-day rule
Spending 183+ days in China in a calendar year makes you a tax resident, potentially liable for Chinese tax on worldwide income (though treaty relief may apply).
6-year rule
If you have been tax resident (183+ days/year) for 6 consecutive years without a single absence of more than 30 days, you may be treated as a Chinese national for tax purposes.
These rules changed significantly in 2019. Prior rules used a 5-year threshold. Treaty provisions between China and your home country may modify these rules. The 30-day single absence provision (for the 6-year reset) is a deliberate planning tool available to some expats.
Log your stays in China
See also: Tax guide for expats · Document tracker