💰 Tax
Individual Income Tax Law of the PRC (2018 Amendment) · Yalla China
قانون ضريبة الدخل الفردي (تعديل 2018) / Individual Income Tax Law (2018 Amendment)
Enacted: 2018-08-31 ✅ Effective: 2019-01-01
📝 Overview
Defines income tax rates for individuals in China and available exemptions, applying to foreign residents according to their residence period.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
The Individual Income Tax Law (2018 Amendment) provides: (1) Zero bracket: taxpayers starting from RMB 5,000/month (minimum exemption); (2) Tax brackets: 3% to 45% in progressive bracket system; (3) Foreigners: those residing less than 183 days subject only to tax on income earned in China; (4) Deductions: include deductions for education, housing loan interest, major medical expenses, and others; (5) Annual declaration: mandatory annual tax filing for workers with multiple income sources.
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you work in China, ensure you understand your tax obligations. Ask your employer about tax withholding and file the annual declaration if you have income from multiple sources.
📎 Official source
National People's Congress of China
🕒 Updated: 16 March 2026