China · 1 rule · 1 calculator
How many days can you spend in China?
For tax, if you’re not domiciled in China, 183 days or more there in a calendar year make you resident — counting only full 24-hour days, so the days you arrive and leave don’t count. Six such years in a row, with no single trip abroad over 30 days, bring foreign income paid abroad into Chinese tax as well.
Tax residency
Tax residency in China: 183 full days
How many days can you spend in China before you’re tax resident? 182 full days at most in the calendar year; a day with less than 24 hours in China doesn’t count.
Day calculators for China
China: questions and answers.
How many days a year can I spend in China without tax residency?
182 full 24-hour days in the calendar year, if you’re not domiciled in China. The days you arrive and leave don’t count, so a trip adds fewer days than it lasts.
Does a trip abroad break the six-year rule in China?
A single trip abroad of more than 30 days in a year does: the six years count only years with 183 days or more in China and no single trip abroad over 30 days. Years before 2019 don’t count.
Is foreign income taxed in China in my first years?
Not if it’s paid by people or entities abroad: until the six-year rule is met, a non-domiciled resident’s foreign income paid abroad is exempt.
How many days can you spend in China? FlySee counts them for you.
Track days in every country and know the date you can stay until.
- A tax tracker of your own counts towards 183 days in the calendar year — set to midnight, a day early per trip, never late
- Logs every day you’re in China and abroad, automatically
- Exports your trips with dates as PDF, Excel or CSV — the record for the six-year rule
- Free to download
- free trial
- no account
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Sources
China 183-day rule
- Individual Income Tax Law of the People’s Republic of China — article 1 (State Taxation Administration, English)
- MOF and STA Announcement 2019 No. 34 on the days of residence of individuals not domiciled in China (gov.cn, in Chinese)
- State Taxation Administration — How is the residence time of individuals not domiciled in China counted? (in Chinese)
FlySee counts days; it doesn’t give tax advice. Whether you’re resident is for you and your adviser.