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Expat Tax Breaks Extended Four More Years

Michael Wester theBeijinger 2023-09-21
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China’s tax exemptions for foreigners working in China have been formally extended until Dec 31, 2027, according to a communique released today by the Ministry of Finance.



Read the full statement by scanning here 

(Chinese only)




The statement released today by the Ministry of Finance


The extension of the exemptions, which allow foreign citizens to deduct the cost of education and rent (amongst other things) from their taxable income, comes as a huge relief for expats and the companies that employ them.


The removal of these exemptions could have a significant impact on take-home pay, meaning one of two things: a reduced paycheck for the employee, or a large rise in operating costs for the enterprise that employs them.



China has offered special tax exemptions for foreigners as an incentive to attract foreign talent since the mid ‘90s, but in recent years has been floating the idea of removing them, only to extend them several times at the last moment. 


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The exemptions were last due to expire at the end of this year, but this new announcement keeps them in place for an additional four years.


According to China Briefing (https://www.china-briefing.com/news/china-extends-iit-preferential-policy-foreigners-tax-exempt-fringe-benefits-end-of-2023/), foreigners can deduct the following:


  • Residential rent

  • Children’s education

  • Language training

  • Meals

  • Laundry

  • Relocation expenses

  • Business travel expense

  • Home leave expenses


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