Individual Income Tax Filing FAQs for Foreign Nationals

NSIC

Filing FAQs for Foreign Nationals  >>>

Individual Income Tax

NSIC Legal Aid

April marks Tax Awareness Month.

As more and more expats come to work and live in China, individual income tax filing has become a "top concern" for many.

Your Chinese colleagues are busy filing their taxes. But do you need to file? And how?

No worries! This post breaks down the most common questions expats have about individual income tax filing.

Q1 & A1:

❓ Do foreign nationals need to file taxes?

A: Yes, if you meet either of the following conditions:

✅  You have a habitual residence in China; or

✅  You don't have a habitual residence, but you lived in China for 183 days or more in a tax year.

If you don't meet either condition, you don't need to file.

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Q2 & A2:

❓ I can't use face recognition to register on the Individual Income Tax app. What should I do?

A: Bring your passport to the nearest tax office and get a registration code. Once registered, you can use the Individual Income Tax (IIT) app to file your taxes.

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Q3 & A3:

❓ My name doesn't match (uppercase/lowercase, Chinese/English issues) or I don't have a Chinese bank account – so I can't get a refund or pay owed tax.

A: Don't worry. Bring your passport to the nearest tax office, book an appointment for "Individual Comprehensive Services," and request a name mismatch refund. Provide your passport and correct bank account details at the counter, and they'll help you complete the refund or payment.

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Q4 & A4:

❓ I got a new passport, and now the system shows multiple "identities" for me – I can't file my taxes.

A: Take your valid passport to the nearest tax office and apply for a record merge. Once it's done, all your information will be combined into one profile, and you can file your taxes as usual.

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Q5 & A5:

❓ If I qualify for the "teacher or researcher" tax treaty benefit, what documents do I need to provide?

A: You'll need to submit the following to the tax authority:

Employment contract

Proof of work (copy of a valid Foreign Expert Certificate, Foreign Employment Permit, or Foreigner's Work Permit)

Certificate of tax residency

Entry/arrival proof

Tax treaty benefit form

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Q6 & A6:

❓ After I submit my filing on the IIT app, how can I provide additional documents if requested?

A: Keep an eye on the Messages section in the app. If the reviewer needs more information, they'll notify you through the app. Simply upload the required photos or documents as instructed.

⚠️ Important: If your filing is rejected, you can resubmit up to 5 times online. After that, you'll need to visit a tax office.

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Q7 & A7:

❓ When and where do I file taxes?

https://etax.chinatax.gov.cn

A: Filing periods:

March 1 – June 1, 2026

*(If you're a non-resident foreign national planning to leave China before March 1, you may file your IIT return prior to departure.)*

Filing methods:

1️⃣ IIT App (scan the QR code below to download)

IIT App

2️⃣ e-Tax Portal (web version)

https://etax.chinatax.gov.cn

Tip: If you also have income from outside China, use the "Foreign Income Filing" function on the web portal.

Tip:

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Q8 & A8:

❓ Are there any tax benefits for foreign nationals when filing their annual taxes?

A: Yes – if you qualify as a tax resident, you can choose one of the following two benefits (You cannot qualify for both):

✅ Special additional deductions (e.g., children's education, housing loan interest, etc.)

✅ Tax-free allowances (including housing allowance, language training, and children's education fees)

You can check your deduction history and add any missing items in the IIT app under the "Special Additional Deductions" section.

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Nanshan International Cultural Exchange & Service Center