How the Individual Income Tax Reform Impacts Expats Residing in China?

March 12, 2019 | BY

Susan Mok

David Liu and Tianxiao Jin of FuJae Partners examine the major amendments to the Individual Income Tax Law, its Implementing Regulations and new supplemental tax circulars, and their impact on expatriate taxpayers

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China's Individual Income Tax Law (IIT Law) (中华人民共和国个人所得税法) and its Implementing Regulations, as amended, took effect on January 1, 2019. This finally puts an end to the uncertainties faced by expatriates working in or traveling frequently to and from China (excluding Hong Kong, Macao and Taiwan) for work (Expatriate Taxpayers).