Foreigners: Eight Allowances Exempted from Personal Income Tax

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听说外籍人士在中国境内工作取得的费用补贴符合条件的可享受免征个税？有什么条件要求呀？

I heard that foreigners can enjoy the exemption from personal income tax if they obtain certain types of allowances in China. What are the related policies?

没错～就是外籍人士八项津补贴免征个税优惠，这也是不少在中国境内工作的外国朋友很关心的个税热点问题，本期小编就来详细讲解相关税收政策。

Yes！Eight qualified allowances for foreign individuals are exempted from personal income tax. This is also a hot topic of personal income tax concerned by many foreigners working in China. Today we’re going to explain relevant policies in detail.

01

# 优惠政策#

Preferential Policies

关于外籍个人在境内工作取得的费用补贴，

主要涉及8项：

There’re 8 major types of allowances received by foreign individuals:

外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。

housing allowances, meal allowances, moving expenses and laundry expenses in the form of non-cash or reimbursement on actual expenses；

外籍个人按合理标准取得的境内、外出差补贴。

reasonable traveling allowances for business trip expenses inside or outside China；

外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核为合理的部分。

reasonable allowances for home visits, language training expenses and children’s education expenses which are permitted and regarded appropriate by tax authorities.

以上所得暂免征收个人所得税。

All the eight allowances are now exempted from individual income tax.   

外籍个人取得上述补贴收入，在申报缴纳或代扣代缴个人所得税时，应提供有关有效凭证及证明材料。

Foreign individuals who obtain the above-mentioned allowances shall provide relevant valid materials when declaring or withholding personal income tax.

划重点：

“提供有效凭证及证明材料”——有效凭证大致分为票、表、证、单、书、据。例如发票、报销表、税收证明、行程单、财政收据等。

Key points: "Provide valid materials"-Valid materials are roughly divided into following categories: invoices, forms, certificates, bills, letters, and receipts, such as invoices, reimbursement forms, tax certificates, itineraries, financial receipts et cetera.

02

# 逐项解读 #

Policy Interpretation

住房补贴、伙食补贴、搬迁费、洗衣费

housing allowances, meal allowances, moving expenses and laundry expenses

“以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费免征个人所得税。”

Housing allowances, meal allowances, moving expenses and laundry expenses in the form of non-cash or reimbursement on actual expenses are exempted from individual income tax.

划重点：

“以非现金形式或实报实销形式”——如果企业采取了其他形式，比如直接发放现金补助的形式，则个人不能享受住房补贴、伙食补贴、搬迁费、洗衣费的税收优惠，应并入当月工资薪金所得缴纳个人所得税。

比如：企业以搬迁费名义每月或定期向其外籍雇员支付的费用，应计入工资薪金所得征收个人所得税。

Key points: "in the form of non-cash or actual reimbursement"-if the company adopts other forms, such as offers the allowances in the form of cash, foreign individuals cannot enjoy the tax concessions for housing allowances, food allowances, moving expenses, and laundry expenses. And these allowances should be incorporated into the monthly wages and salaries for individual income tax. 

For example, the monthly or regular expenses paid by the enterprise to its foreign employees in the name of moving expenses should be included in their wages and salaries for individual income tax.

探亲费

allowances for home visit expenses

“对外籍个人取得的探亲费免征个人所得税，应由纳税人提供探亲的交通支出凭证（复印件），由主管税务机关审核，对其实际用于本人探亲，且每年探亲的次数和支付的标准合理的部分给予免税。”

“Foreign individuals are exempted from individual income tax on home visit expenses, and the taxpayers shall provide the travel expense materials (copies) for family visits, which shall be reviewed by the competent tax authority. If the frequency of visits per year and the expenses are reasonable, the allowances that are actually used for visiting family by foreign individuals will be exempted from individual income tax".

划重点：

“每年探亲的次数和支付的标准合理的部分”——可以享受免征个人所得税优惠待遇的探亲费，仅限于外籍个人在我国受雇地与其家庭所在地（包括配偶或父母居住地）之间搭乘交通工具且每年不超过2次的费用。

Key points: "the frequency of visits per year and the payment standard are reasonable"- a foreign individual can enjoy the tax exemption of allowances for home visits from individual income tax only when his or her traveling routes are between the place of employment in China and the places of his or her family (including the residence of his spouse or parents), and the amount of home visits is no more than twice.

03

# 特别规定 #

Ploicies for Particular Cases

对于受雇于我国境内企业的外籍个人在港澳地区的取得的相关补贴，有特别的规定：

There are special regulations for the relevant allowances obtained by foreign individuals employed by Mainland enterprises in Hong Kong and Macau.

居住在香港、澳门，每个工作日往返于内地与香港、澳门等地区，由此境内企业（包括其关联企业）给予在香港或澳门住房、伙食、洗衣、搬迁等非现金形式或实报实销形式的补贴，提供有效凭证，经主管税务机关审核确认后免征个人所得税。

The allowances for housing, food, laundry and moving expenses in the form of non-cash or actual reimbursement offered by the mainland enterprises (including the affiliated enterprises) to foreign individuals who live in Hong Kong or Macau traveling between the Mainland China and Hong Kong and Macau each working day can be exempted from individual income tax with valid expense materials after the review of the competent tax authority.

在香港或澳门进行语言培训、子女教育而取得的费用补贴，提供有效支出凭证，经主管税务机关审核确认为合理的部分，免征个人所得税。

Allowances for language training and children's education in Hong Kong or Macau  obtained by foreign individuals can be exempted from individual income tax with valid expense materials that considered qualified and reasonable by the competent tax authority.

举个例子

For Example

在深圳某家境内企业工作的美国人A，居住在香港，工作日往返于深圳香港，取得该企业给予其在香港住房、伙食、洗衣、搬迁等非现金形式或实报实销形式的补贴，在香港进行语言培训、子女教育的费用补贴，那么能提供有效凭证，经审核确认为合理的部分可免征个税。

An American named “A” who works for a company in Shenzhen lives in Hong Kong and travels between Shenzhen and Hong Kong during weekdays. He obtained allowances that are issued by the domestic company (including their affiliates) in Hong Kong in the form of non-cash or reimbursement allowances for housing, food, laundry and moving. If valid materials for the expenses can be provided, these allowances can be exempted from individual income tax after being reviewed and confirmed by the competent tax authority.

温馨提示 / Tips

注意！自2022年1月1日起，外籍个人不再享受住房补贴、语言训练费、子女教育费津补贴免税优惠政策，应按规定享受专项附加扣除。

Notice! From January 1, 2022, foreign individuals will no longer enjoy the preferential tax exemption policies for housing allowances, language training expenses, and children’s education expenses but enjoy special additional deductions as required.

看到这里

With the explanation above, 

相信对于外籍个人津补贴免税优惠政策

you must have a better understanding of the preferential 

有了进一步的了解

policies for foreign individual allowances and tax exemptions.

想知道更多关于外籍个人津补贴免税优惠政策

If you want to know more about the tax exemption policies

与专项附加扣除知识点？

for foreign individual allowances and special additional deductions,

别急

don't worry, 

更多热点问题将在下篇进行解答哦！

more hot topics will be explained in the next passage 

敬请期待～

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