Tax Exemption for Foreigners
Individuals without a residence in the Chinese territory but have lived in China for less than 90 days continuously or accumulatively during a taxation year, whose incomes originating from inside the Chinese territory and paid by the foreign employers and as the part not borne by the employers in China's institutions and territory shall be exempted from paying individual income tax.
The following items are exempted from individual income tax:
1. Incomes of diplomatic representatives of foreign embassies and consulates, consular officers and other related staffs in China who conform to the relevant national regulations;
2. Foreign experts’ incomes from wages and salaries which conform to national regulations;
3. Foreigners’ housing allowance, meal allowance, relocation expenses and laundry fees in non-cash forms or in the form of cash reimbursement; and business travel allowance, home visit allowance, language training expenses and children’s tuition fees at reasonable levels;
4. Dividend and bonuses obtained from Sino-foreign joint ventures;
5. Incomes exempted from tax under international conventions and protocols signed by the Chinese government.