183-Day Test β your 2026 tax year
Days on which you are in China for a full 24 hours. Departure/arrival days under 24 hours are not counted (STA Announcement No. 34, 2019).
One continuous absence over 30 days resets the six-year clock. Several short trips do not.
Each period counts days between arrival and departure minus 1 (arrival and departure days under 24 hours are not counted).
Result
Six-Year Rule β is your foreign income at risk?
Enter the last six complete tax years (2020β2025). Years before 2019 never count β the six-year clock started on 1 January 2019. A year with fewer than 183 days, or any single trip abroad over 30 days, resets the count.
Result
How residence is determined
The 183-day test: an individual with domicile in China is always a tax resident. An individual without domicile becomes a resident when their cumulative stay in China reaches 183 days in a calendar tax year; below that they are a non-resident. Counting uses full 24-hour days only β departure/arrival days under 24 hours do not count.
Resident consequences: worldwide income is reportable, a MarchβJune annual reconciliation (tax return) is filed the following year, monthly withholding is credited, and special additional deductions (children, rent, elderly care, etc.) become available.
Non-resident consequences: only China-source income is taxed, using the monthly wage table (3%β45%); there is no annual reconciliation and no special additional deductions. Under the 90-day rule, a non-resident who stays 90 days or fewer (183 days for residents of countries with a tax treaty with China) is exempt on the portion of China work income paid by an employer abroad and not borne by a China establishment.
The six-year rule: an individual without domicile whose resident years (183+ days) run for six consecutive years β with no single trip abroad over 30 days in any of those years β becomes taxable on foreign-source income paid from abroad from the seventh year. Any year under 183 days, or one 30+ day departure, resets the clock. The count began on 1 January 2019, so 2025 was the first year worldwide taxation could be triggered; a full consecutive block from 2019 means 2026 is already a worldwide-tax year if you pass the 183-day test.
Hong Kong, Macau and Taiwan residents are subject to the same rules; a single 30+ day trip to these places also restarts the six-year count.
Resident consequences: worldwide income is reportable, a MarchβJune annual reconciliation (tax return) is filed the following year, monthly withholding is credited, and special additional deductions (children, rent, elderly care, etc.) become available.
Non-resident consequences: only China-source income is taxed, using the monthly wage table (3%β45%); there is no annual reconciliation and no special additional deductions. Under the 90-day rule, a non-resident who stays 90 days or fewer (183 days for residents of countries with a tax treaty with China) is exempt on the portion of China work income paid by an employer abroad and not borne by a China establishment.
The six-year rule: an individual without domicile whose resident years (183+ days) run for six consecutive years β with no single trip abroad over 30 days in any of those years β becomes taxable on foreign-source income paid from abroad from the seventh year. Any year under 183 days, or one 30+ day departure, resets the clock. The count began on 1 January 2019, so 2025 was the first year worldwide taxation could be triggered; a full consecutive block from 2019 means 2026 is already a worldwide-tax year if you pass the 183-day test.
Hong Kong, Macau and Taiwan residents are subject to the same rules; a single 30+ day trip to these places also restarts the six-year count.
How the calculation works
183-day test: taxable days = sum of (departure β arrival β 1) over each trip period entered, or your manual figure. Days β₯ 183 β resident; days < 183 β non-resident. Longest single absence > 30 days only matters for the six-year rule (it resets consecutive years); it does not change the 183-day verdict itself.
Six-year rule: for 2020 through 2025, count consecutive years that are both β₯ 183 days and free of any 30+ day single absence. If the consecutive count reaches 6, foreign-source income paid from abroad is globally taxed in 2026 provided you are a resident in 2026; any gap or 30+ day absence resets the count to zero for the purposes of the 2026 year.
β FAQ
What is the 183-day rule for China tax residency?
An individual without Chinese domicile becomes a tax resident when their cumulative presence in China reaches 183 days in a calendar year. Residents are taxed on worldwide income with an annual reconciliation; non-residents are taxed only on China-source income at monthly rates with no annual settlement.
How are days in China counted for the 183-day test?
Only full 24-hour days in China count. Days on which you arrive or depart (staying under 24 hours) are not counted. Example: a Hong Kong resident commuting to Shenzhen MondayβFriday counts just Monday..Thursday's nights minus boundaries β roughly 3 countable days per week, about 156 days a year, below 183 β so stays a non-resident (STA Announcement No. 34, 2019).
What is the six-year rule for expats in China?
If an individual without domicile is a tax resident (183+ days) for six consecutive years, their foreign-source income paid from abroad becomes taxable in China from the seventh year onward. The clock started on 1 January 2019 β years before 2019 do not count β which makes 2025 the first year worldwide taxation could be triggered.
How can I reset the six-year clock?
Two reset triggers, either in any year of the block: staying fewer than 183 days in China that year, or taking a single continuous trip abroad longer than 30 days. Several short trips do not reset it β only one unbroken absence over 30 days. A reset lets foreign-source income stay exempt again, which is why some long-term expats plan an extended break.
What does a China non-resident pay tax on?
Only China-source income β in practice wages for work performed in China. The monthly 3%β45% table applies, there is no annual reconciliation and no special additional deductions. If you stay 90 days or fewer (183 days with a tax treaty country), pay from an employer abroad that no China establishment bears is exempt under the 90-day rule.
Do the residency rules apply to Hong Kong, Macau and Taiwan residents?
Yes β the same 183-day test and six-year rule apply. Days in Hong Kong, Macau or Taiwan are days outside mainland China for counting, and a single continuous absence over 30 days to any of them resets the six-year clock. Cross-border commuters can also rely on the arrangements between the regions for 183-day protections in treaty-style cases.