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Announcement on the Criteria for Deciding the Length of Residence for Individuals not Domiciled in China

Announcement No. 34 of 2019 of the Ministry of Finance and State Administration of Taxation

For the purpose of effective implementation of the revised China Individual Income Tax Law of the People’s Republic of China and revised Regulations on the Implementation of the Individual Income Tax Law of the People’s Republic of China, it is now announced that the criteria for deciding the length of residence for individuals not domiciled in China (Not-domiciled Individual) are as follows:

  1. An non-domiciled individual who resides in China for more than 183 days in a tax year, if he had resided in China for a consecutive of 6 years and each of the 6 years he had resided in China for more than 183 days and he did not leave China for more than 30 days in a single trip, then he is liable to individual income tax on his income sourced both inside and outside China; if in the previous 6 years he did not reside in China for more than 183 days or left China for more than 30 days in a single trip in any of the 6 years, then the income sourced from outside China and paid by organisations or individuals outside China in that tax year is not subject to individual income tax.

    The 6 years stated in the previous paragraph means the first to the 6th tax year immediately preceding the current tax year. The previous 6 years are counted from the year of 2019 (inclusive of 2019).

  2. The accumulated number of days a not-domiciled individual who resides in China in a tax year is calculated in accordance with the accumulated number of days of stay. A non-domiciled individual who stays in China for more than 24 hours in a day is counted as residing in China for a day, a not-domiciled individual who stays less than 24 hours in China in a day is not to be included in the calculation of days of residence in China.

  3. This Announcement shall come into force on 1 January 2019.

Ministry of Finance, State Administration of Taxation
14 March 2019


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