CN
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.
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