China tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
China's residency rules underwent a major reform in 2019. Residents (those with domicile in China OR 183+ days for 6 consecutive years) are taxed on worldwide income. The 6-year clock can be reset by spending 31+ consecutive days outside China in a year.
- 183 days × 6 consecutive years triggers worldwide-income taxation.
- Single 31+ day overseas trip in a year resets the 6-year clock.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
China considers you a tax resident if you have a domicile or stay 183+ days in a calendar year.
China tax residency, FAQ
How many days can I spend in China before becoming a tax resident?
Generally, spending more than 183 days in China during a calendar year can make you a tax resident. China considers you a tax resident if you have a domicile or stay 183+ days in a calendar year.
How does China count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does China use?
China measures residency over calendar year (jan 1 – dec 31).
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