Resident individual
- Domiciled in China, or present for at least 183 full days in the calendar year.
- Worldwide-income scope; treaty and non-domiciled exemptions may apply.
- Check whether annual reconciliation is required.
On this page19 topics
Tax in Shenzhen for Foreigners.
Residency, deductions, social insurance and the numbers that reach your payslip.
The rules are published. The hard part is applying them in the right order.
Official sources linkedReviewed 17 Oct 2026General information, not tax adviceRules can change
Start with your status
Your tax residence determines the rules that apply. Visa type and tax residence are not the same.
Non-resident individual
- No China domicile and fewer than 183 full mainland days.
- Generally taxed monthly on China-source income.
- Employment sourcing and treaty conditions matter.
Six-year-rule review
- For individuals without a China domicile.
- Review the previous six qualifying years, starting no earlier than 2019.
- A year below 183 days or one absence over 30 days can break the sequence.
Tax Residence Day Counter
Count full mainland days in a calendar year. Multiple trips supported.
Date-only entries treat arrival and exit dates as partial. A blank exit counts completed days through yesterday. Future stays are projections.
Income Tax Calculator
Individual regular-wage illustration · RMB · constant monthly amounts
* Domicile also creates domestic residence. This is your selected assumption, not a legal determination. Inputs stay in this page; no financial or trip data is saved or shared.
Estimated result
Illustration using the income assumptions above
¥1,310Average monthly IIT
¥15,720Estimated annual IIT
4.85%Tax / gross package
¥20,790Average monthly cash net
Wage-only illustration. Excludes treaties, foreign tax credits, equity and subsidies.
Assumptions, bonus comparison & reconciliation
Monthly withholding
Salary payroll illustration; bonus comparisons shown separately
Enable the calculator to see the withholding chart.
View accessible monthly figures
1. Are you a Chinese tax resident?
Domicile or at least 183 full mainland days in the calendar year determines the domestic residence test.
1 Jan183 full days or more31 Dec
- A full 24-hour calendar day counts. Partial arrival and departure days do not.
- Tax domicile means habitual residence linked to household registration, family or economic interests.
- Your visa is not your tax residence.
See the residence explanation
This day counter applies to people without a China domicile. Mainland means mainland China: days solely in Hong Kong or Macao do not count here. It does not decide treaty residence, salary sourcing or the six-year exemption. Keep entry/exit records and take advice if both countries treat you as resident.
IIT Law ↗ · Official full-day rule ↗2. The six-year rule, properly explained
A limited exemption for qualifying non-domiciled residents, rather than a six-year tax holiday.
201920202021202220232024→ 2025
- Review the six years before the current year.
- Each needs at least 183 mainland days and no single absence exceeding 30 days.
- Several short trips do not equal one long absence.
See examples and timeline
Counting starts no earlier than 2019. Six qualifying years in 2019–2024 can first affect 2025. Where the exemption is available, it concerns foreign-source income paid by overseas entities or individuals and requires record-filing. Salary for work physically performed in China may still be China-source even when paid abroad. The counter above cannot determine this multi-year position.
Official examples and explanation ↗3. Annual comprehensive-income bands
| Taxable income (RMB) | Rate | Quick deduction |
|---|---|---|
| ≤ 36,000 | 3% | 0 |
| > 36,000 – 144,000 | 10% | 2,520 |
| > 144,000 – 300,000 | 20% | 16,920 |
| > 300,000 – 420,000 | 25% | 31,920 |
| > 420,000 – 660,000 | 30% | 52,920 |
| > 660,000 – 960,000 | 35% | 85,920 |
| > 960,000 | 45% | 181,920 |
Tax = taxable income × rate − quick deduction
Understand the bands
These are marginal bands applied after eligible deductions, not rates on gross salary. The resident annual basic deduction is ¥60,000. Monthly payroll withholding uses cumulative income and ¥5,000 for each month employed; it may differ from final annual liability. Non-resident salary uses a separate monthly table.
Law and rate tables ↗ · Cumulative withholding rules ↗4. Annual reconciliation
Normally 1 March–30 June of the following year, when filing is required.
RefundWithheld too much
No changeWithholding matches final tax
Pay moreWithheld too little
- Review all income, deductions and tax already withheld.
- Use the official Personal Income Tax app or tax portal.
Step-by-step filing notes
Residents reconcile comprehensive income when the filing rules require it. Through 2027, qualifying taxpayers generally need not file solely for extra tax where annual comprehensive income is at most ¥120,000 or extra tax is at most ¥400, subject to the official conditions and exceptions. A refund requires an application; special cases and departure arrangements need checking.
Annual reconciliation measures ↗ · 2024–2027 filing relief ↗5. Seven special additional deductions
Residents may deduct eligible claimed amounts, subject to conditions.
Children’s education¥2,000 / month / child
Children under 3¥2,000 / month / child
Continuing education¥400 / month or qualifying ¥3,600
Serious-illness medical costsEligible annual expense, cap ¥80,000
First-home loan interest¥1,000 / month
Housing rent (Shenzhen)¥1,500 / month
Elder care¥3,000; sharing cap ¥1,500 each
Rent and mortgage-interest deductions cannot be combined. Child amounts are shared between parents.
Check eligibility and limits
Child deductions may be claimed 100% by one parent or 50% by each. Elder care is for qualifying parents aged 60 or over: an only child may claim ¥3,000 monthly; siblings share ¥3,000 with a ¥1,500 personal cap. Continuing academic education is ¥400 monthly for up to 48 months; specified professional qualifications have a ¥3,600 completion-year deduction. Serious-illness expenses are settled annually: the eligible out-of-pocket amount above ¥15,000, capped at ¥80,000, is not included in this monthly calculator.
Eligibility and limits ↗ · Updated child and elder-care amounts ↗6. Foreigner benefits or special deductions
Exempt benefits in kind
Current policy to 31 Dec 2027- Housing, meals and laundry
- Relocation and business travel
- Employee home leave, language training
- Children’s education
Special additional deductions
- Children and elder care
- Continuing education
- Medical and housing categories
Eligible foreign residents choose one route for the tax year. Do not claim both.
Compare the two routes
Benefits require the applicable conditions, reasonable amounts and substantiation, such as genuine invoices and an employer reimbursement arrangement. A cash allowance is not automatically exempt. The election cannot be changed within the tax year. In the calculator, enter the total package before eligible reimbursements and use the benefits route only for amounts your payroll adviser has confirmed. Take-home cash and reimbursements are shown separately.
Official 2023 No. 29 extension and election rule ↗Non-resident and cross-border work
No China domicile and fewer than 183 full days generally means monthly taxation on China-source salary. A domestic 90-day relief rule and treaty employment exemptions have separate employer, payment, permanent-establishment and time-period conditions. Neither is automatic. This calculator assumes the entered salary is fully taxable in China and applies no treaty relief.
Official non-domiciled salary rules ↗7. Annual bonus choice
Eligible resident annual one-off bonuses may use separate taxation or join comprehensive income through 31 December 2027.
- Divide the bonus by 12 to find the monthly band.
- Apply its rate to the whole bonus and subtract the monthly quick deduction once.
- Compare both methods; cliffs can matter.
Details and official source →
9. Housing provident fund
- Foreign nationals may contribute voluntarily under local rules.
- Generally 5%–12% for each side, within contribution limits.
- Eligible contributions reduce the resident IIT base.
- Withdrawal and loan rules have separate conditions.
Details and official source →
10. Social-security agreements
- China has agreements with a number of countries.
- Only listed schemes and eligible periods can be exempt.
- A certificate of coverage and local filing are normally needed.
- Not automatic, and separate from income-tax treaties.
Details and official source →
11. Greater Bay Area subsidy
- Pay full IIT first; this is a conditional rebate.
- Recognised overseas high-end or urgently-needed talent only.
- Eligibility, local work days and application windows need checking.
- Do not stack overlapping Qianhai or Hetao relief.
Details and official source →
Official Shenzhen application guide ↗
The published 2026 application guide covers 2025 tax and certain 2024 catch-up claims. Its 1 January–31 March 2026 application window has closed. Do not assume the 2026 tax-year application window: watch the next official notice. The published guide uses more than 90 Shenzhen work days and treats partial Shenzhen work-stay days as half days; that is a different test from this mainland residence counter.
What to check on your payslip
- Gross salary and taxable benefits
- Tax-exempt reimbursements and invoices
- Employee social insurance and housing fund
- Year-to-date income, deductions and tax withheld
- Correct passport name and taxpayer identity
Common mistakes
- Assuming a visa equals tax residence
- Counting partial entry/exit days as full days
- Using a 90-day or treaty exemption automatically
- Claiming foreign benefits and additional deductions together
- Treating a cash allowance as exempt without proof
- Ignoring annual reconciliation or departure filing
- Assuming foreign-paid salary is always foreign-source
Before signing an offer
- Salary and monthly cash versus reimbursements
- Employer withholding and annual filing support
- Social insurance tier and contribution bases
- Housing-fund contribution from both sides
- Bonus taxation and equity arrangements
- Benefit election, invoices and employer policy
- Cross-border work, trips and income
Official sources & update log
- Individual Income Tax Law ↗
- Full-day and six-year rules ↗
- Special additional deductions ↗
- Foreign benefits to 2027 ↗
- Resident annual bonus policy ↗
- Shenzhen medical contribution notice ↗
- Shenzhen Housing Fund rules ↗
More sources, scope and image credit
Non-domiciled salary rules ↗ · Annual filing rules ↗ · Updated child and elder deductions ↗ · Pension employer rate ↗ · Shenzhen GBA subsidy guide ↗
Reviewed 17 October 2026. The calculator models regular wage income with constant monthly amounts; it does not determine legal eligibility or cover equity, foreign tax credits, treaty relief or subsidies.
Bank photo: Lhzss8, CC BY-SA 4.0. Hero and document scenes are generated editorial illustrations.
● Rules: official sources● Calculated: your inputs● Illustration: assumptions
Last checked: 17 Oct 2026
8. Social insurance in Shenzhen
Different contribution bases and caps apply. Confirm payroll rates for the relevant month.
Details and official source →