The situation: A foreigner residing in China on an L (tourism) or S (family) visa works online for a foreign company and receives their salary outside China.
Applicable law: China does not officially consider remote digital work for a foreign employer with salary transferred abroad as an economic activity inside China. However, this situation remains a grey area: first, Chinese labour law does not bind the foreign employer; second, Chinese tax applies if residence exceeds 183 days; third, there is no official freelance or digital-nomad visa in China as of 2025.
Typical outcome: In practice prosecutions are rare unless there is a clear employment relationship with a Chinese company without a work permit.
· Awareness case
Working Remotely From China for a Foreign Company — Is This Legal? · Yalla China
🤝 Governing law: 出境入境管理法 / Exit-Entry Administration Law 2012; 外国人来华工作许可
A foreigner residing in China on a tourist or family visa and working remotely for their company abroad. Is this subject to Chinese legislation?
Illustrative, general educational examples — not real specific facts and not legal advice; for awareness only. For an actual situation, consult a licensed lawyer.
🎓 The lesson / takeaway
Lesson: If you reside more than 183 days a year in China, you are legally required to file a tax return. Consult a tax expert to avoid an unintentional violation. The situation may change as legislation evolves.
🕒 Updated: 16 March 2026