For those considering moving to China
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in China.
45
Marginal tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in China – updated per 2025
What is required to establish tax residency in China?
Individuals who stay in China for 183 days or more during a tax year are considered to have moved there and to be tax residents. The same applies to individuals who have a permanent residence in China.
Which types of income are taxable in China?
Tax residents are taxed on their worldwide income in China, while non-resident taxpayers are taxed only on income sourced in China.
What tax rates apply in China?
China has a progressive tax system, with rates ranging from 3 to 45%.
Does China grant tax credit for foreign taxes?
China grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in China on the same income.
Is there wealth tax in China?
China does not levy wealth tax.
What is the tax year in China?
The tax year in China corresponds with the calendar year.
When must the tax return be filed in China?
The individual tax return in China must generally be filed by 30 June of the year following the tax year.
What is the name of the tax authority in China?
The name of the tax authority in China is State Taxation Administration.
How many countries does China have tax treaties with?
China has tax treaties with approximately 110 countries, including Norway.
Is there property tax in China?
China has property tax, with rates varying from region to region.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979