Restrepo Capital

China IIT
Residency Calculator

Find out if you owe Individual Income Tax
in China as a non-domiciled foreigner

How it works

China's IIT law has two key thresholds that determine how much of your global income is taxable. Enter your passport stamp dates and get your answer in under 2 minutes.

1
183-Day Rule Spend 183+ days in China in a calendar year → you are a tax resident. Under 183 days → non-resident, only China-sourced income is taxed.
2
6-Year Worldwide Income Threshold Tax residents with fewer than 6 consecutive qualifying years are protected from worldwide income tax. After 6 unbroken years, worldwide income becomes taxable.
3
The Reset Button Your 6-year count resets if you spend 30+ consecutive days outside China in any year, or if you spend fewer than 183 days in China that year.
Result100%

This tool gives you directional clarity, not legal advice. For a full cross-border tax review, our team can help.

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This calculator is for educational purposes only and does not constitute tax or legal advice. China's IIT rules are complex — double tax treaties, employer-borne taxes, and individual circumstances can materially alter the analysis. Always consult a qualified tax advisor before making decisions.