Interactive Tool

China Tax Residency Calculator

Are you taxed on worldwide income? Check your residency status under the 183-day rule and the 6-year worldwide taxation rule.

Your situation

Days in China this tax year (Jan 1 - Dec 31)

183+ days = resident for the year.

Consecutive years as a China tax resident (183+ days each year)

6+ consecutive years triggers worldwide taxation (unless reset).

In any of those years, did you leave China for 30+ consecutive days?

A single 30+ day departure resets the 6-year counter.

183-day rule: 183+ days in China in a tax year = resident taxpayer. Under 183 = non-resident (China-source income only).
6-year rule: 6 consecutive resident years (without a 30+ day departure) = worldwide income taxable. A 30+ day departure resets the clock to year 0.
Under 90 days: Non-resident, and if from a treaty country, foreign-employer-paid income may be exempt (treaty-dependent).
Resident (1-5 years): China-source income + foreign income paid/borne by a China entity is taxed. Other foreign income is not yet taxed.