Individual income tax shall be paid in accordance with the law by all individuals having resided in China for one year but no longer than five years on their incomes gained within and outside China.

Individuals having resided in China for five’s shall, beginning from the sixth year, pay individual income tax on the entire sum of their incomes gained outside China.

Individual income tax shall be levied on income from wages and salaries, incomes from remuneration for services, incomes from royalties, incomes from interest, dividends and extra dividends, incomes from lease of property, incomes from transfer of property, and other kinds of incomes verified as taxable by the Ministry of Finance.

A foreign individual working in China by offering services shall be exempted from individual income tax on incomes from wages and salaries paid by the individual resides in China for less than 90 days in succession in one calendar year(or 183 days as applicable to individuals from countries having signed taxation protocols with China).

Personal Income Tax(applicable to wages and salaries)

　Note:

The monthly taxable income listed in this table refers to the balance of monthly income after deduction of Y4000 allowed for expenses or after deduction of additional expenses in accordance with the Individual Income Tax Law of The People's Republic of China.

The rate shall be 20% on incomes from services, royalties, interest, dividends, extra dividends, lease of property and transfer of property, as well as from other incomes.