--- title: "Moving to China 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/china/ lang: en updated: 2026-10-12 --- Watchtower and Great Wall of China winding over green hills # Moving to China 7 ways to move to China in our guide: 1 talent scheme, 1 investor route, 1 business / startup route, 2 work visas, 1 student visa, 1 spouse visa. No digital nomad visa. Tax for newcomers: [Foreign-source income paid by overseas payers: exemption for non-domiciled residents before six consecutive 183-day years](https://settleanywhere.com/countries/china/tax/), Non-dom (six-year rule). Checked against official sources on 12 October 2026. **Longest first stay:** **5 years** Investor residence permit **Tax angle:** **Non-dom (six-year rule)** Foreign-source income paid by overseas payers: exemption for non-domiciled residents before six consecutive 183-day years China offers a wide range of visa and residence pathways, from work and study to investment and talent routes. Visas and tax are separate matters. Science and technology professionals early in their careers Investors making a direct and stable investment Graduates starting a business in China High-level experts and managers invited by a Chinese entity Students planning long- or short-term study ## Top options in China · 1 Talent schemes ### [K visa (young STEM talent)](https://settleanywhere.com/countries/china/k-visa/) [Details](https://settleanywhere.com/countries/china/k-visa/) ## Investing · 1 ### [Investor residence permit](https://settleanywhere.com/countries/china/investor-work-type-residence-permit/) **First stay:** 5 yrs Can work: limited [Details](https://settleanywhere.com/countries/china/investor-work-type-residence-permit/) ## Business / Startup · 1 ### [Graduate entrepreneur permit](https://settleanywhere.com/countries/china/student-entrepreneur-permit/) **First stay:** 5 yrs [Details](https://settleanywhere.com/countries/china/student-entrepreneur-permit/) ## Work · 2 ### [R visa · High-level talent](https://settleanywhere.com/countries/china/r-high-level-talent/) **First stay:** 5 yrs [Details](https://settleanywhere.com/countries/china/r-high-level-talent/) ### [Z work visa](https://settleanywhere.com/countries/china/z-work-visa-residence/) **First stay:** 5 yrs Can work: limited [Details](https://settleanywhere.com/countries/china/z-work-visa-residence/) ## Student · 1 ### [Student visa (X1/X2)](https://settleanywhere.com/countries/china/x1-x2-student-visa/) Can work: limited [Details](https://settleanywhere.com/countries/china/x1-x2-student-visa/) ## Spouse visas · 1 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a citizen](https://settleanywhere.com/countries/china/spouse-of-citizen/) **First stay:** 3 yrs Needs certified translations [Details](https://settleanywhere.com/countries/china/spouse-of-citizen/) ## Tax This is not a general foreign-income tax holiday. Domicile includes habitual residence due to household registration, family or economic interests. Report and filer rules still apply. Special regime ### [Foreign-source income paid by overseas payers: exemption for non-domiciled residents before six consecutive 183-day years](https://settleanywhere.com/countries/china/tax/#tax-cn-six-year-foreign-income-exemption) Tax relief Foreign-source income: Non-dom (six-year rule) **Details** - Who: Tax year is the calendar year A non-domiciled individual who is a Chinese tax resident (183 days or more in the tax year) is taxed on foreign-source income paid by overseas payers only if each of the six preceding years had 183 or more residence days with no single departure of more than 30 days. #### Taxed on Foreign-source income paid by overseas entities or individuals to a non-domiciled resident, at the progressive rates of 3% to 45% when taxable; China-source income is always taxable. #### Who it applies to - Tax year is the calendar year. A person domiciled in China is a resident individual; a non-domiciled person is resident after 183 or more days of residence in the tax year. - For a non-domiciled resident, foreign-source income paid by overseas payers is exempt on filing if any of the six preceding years has fewer than 183 residence days, or there was a single departure of more than 30 days in any of those years. - If the current year is resident (183 or more days) and each of the six preceding years had 183 or more days with no single departure above 30 days, domestic- and foreign-source income are both taxable in China. The six-year count began no earlier than 2019. #### Exclusions - The exemption covers only income from outside China paid by an overseas unit or person, and requires filing with the tax authority. - China-source income stays taxable when the payer or client is abroad; services physically performed in China are China-source. - Individuals domiciled in China are outside this rule. #### Days in the country - At least 183 days in calendar tax year (and each of the six preceding years) · Non-domiciled individual is resident for a year with 183 days or more of residence; foreign-source income paid by overseas payers is exempt unless each of the six preceding years had 183 days or more with no single departure above 30 days. - More than 30 days in single departure in any of the six preceding years · A single departure from China longer than 30 days breaks the six-year chain. #### Tax residence Domicile covers habitual residence through household registration, family or economic interests. For non-domiciled individuals the 183-day test uses full days of residence in the calendar tax year. A day counts as a day of residence only if the person is in China for the full 24 hours of that day. #### Visas Immigration visa or residence permit does not automatically make a person tax-resident or confer tax exemption; these are tax-statute tests. #### Other taxes Individual income tax scope only. VAT, social insurance contributions, employer withholding and treaty relief apply separately; resident individuals credit foreign tax paid up to the Chinese tax payable on that income and declare foreign-source income between 1 March and 30 June of the following year. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/china/tax/) Standard rules ### [China individual income tax: residence test and rates on comprehensive income](https://settleanywhere.com/countries/china/tax/#tax-cn-iit-resident-rates) Progressive rates **Details** - Limit: CNY 36k/yr ≈ $5,370 Resident individuals (domiciled, or non-domiciled with 183 or more days in the tax year) pay progressive tax of 3% to 45% on annual comprehensive income after a RMB 60,000 deduction; business income is taxed at 5% to 35%; interest, dividends, rent, asset transfers and incidental income at a flat 20%. #### Taxed on Comprehensive income (wages, labour remuneration, author's remuneration, royalties) aggregated annually after RMB 60,000 and other deductions; business income after costs; capital-type income at a flat rate. #### Who it applies to - Resident individual: domiciled in China, or not domiciled but resident 183 or more days in the tax year; taxed on income from within and outside China. - Non-resident individual: taxed on China-source income only; wages taxed monthly after a RMB 5,000 deduction. #### Exclusions - Comprehensive income of a resident is aggregated by tax year; non-residents are taxed monthly or per transaction. #### Limits - CNY 36,000 a year (≈ $5,370) · 3% on annual taxable comprehensive income up to RMB 36,000 - CNY 144,000 a year (≈ $21,500) · 10% from RMB 36,000 to 144,000 - CNY 300,000 a year (≈ $44,700) · 20% from RMB 144,000 to 300,000 - CNY 420,000 a year (≈ $62,600) · 25% from RMB 300,000 to 420,000 - CNY 660,000 a year (≈ $98,400) · 30% from RMB 420,000 to 660,000 - CNY 960,000 a year (≈ $143,000) · 35% from RMB 660,000 to 960,000; 45% above RMB 960,000 #### Days in the country - At least 183 days in calendar tax year · Non-domiciled individual is a resident individual for the year #### Tax residence Residence of 183 days or more counts days in the calendar tax year; the annual reconciliation return for comprehensive income is filed between 1 March and 30 June of the following year. #### Visas Tax residence follows domicile and days of residence, independent of visa or residence-permit type. #### Other taxes VAT, social insurance and local levies apply separately. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/china/tax/) Special regime ### [Hainan Free Trade Port: individual income tax capped at 15% effective burden for listed high-end and scarce talent](https://settleanywhere.com/countries/china/tax/#tax-cn-hainan-high-end-talent-15) 15% tax **Details** - Who: Reside in the Hainan Free Trade Port for 183 days or more in a tax year - Limit: CNY 300k/yr ≈ $45k Listed high-end and scarce talent working in the Hainan Free Trade Port have the part of their individual income tax above an effective burden of 15% exempted, from 1 January 2025 to 31 December 2027 under Cai Shui \[2025\] No. 4 and the Hainan list-management measures. #### Taxed on Individual income tax on income from the Hainan Free Trade Port (wages and similar comprehensive income, business income and talent subsidies); the part of tax above a 15% effective burden is exempt. #### Who it applies to - Reside in the Hainan Free Trade Port for 183 days or more in a tax year (reasonable business trips, leave and training off the island count, but actual residence must be at least 90 days). - Be recognised as talent by a Hainan authority with talent-recognition powers, or earn at least RMB 300,000 in the Hainan Free Trade Port in the tax year. - The employer must carry out substantive operations in the Hainan Free Trade Port. - Staff in aerospace, shipping and offshore oil exploration with fewer than 183 days must also pay basic pension insurance as an employee for 6 or more months including December of the tax year. - The national policy applies to income from 1 January 2025 to 31 December 2027. #### Exclusions - Persons determined to be seriously untrustworthy under law are excluded. - Persons who no longer meet the talent conditions lose the benefit for that year. #### Limits - CNY 300,000 a year (≈ $44,700) · Income earned in the Hainan Free Trade Port in the tax year that qualifies a person without a talent-authority recognition #### Days in the country - At least 183 days in tax year · Cumulative residence in the Hainan Free Trade Port; actual residence not below 90 days - At least 90 days in tax year · Minimum actual residence in the Hainan Free Trade Port #### Tax residence Residence of 183 days in the Hainan Free Trade Port in the tax year with at least 90 days actually spent there. #### Visas No visa grants this treatment; it follows talent list recognition and residence. #### Other taxes Social insurance, VAT and other taxes apply separately. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/china/tax/) Standard rules ### [China individual income tax: resident individuals 3-45% on comprehensive income, 183-day residence test](https://settleanywhere.com/countries/china/tax/#tax-cn-resident-iit-comprehensive-income) 45% tax **Details** - Limit: CNY 60k/yr ≈ $8,950 An individual domiciled in China, or present 183 days or more in a tax year, is a resident taxed on worldwide income; salary, labour remuneration, author's remuneration and royalties are aggregated annually and taxed at 3% to 45% after a RMB 60,000 basic deduction. Foreign individuals who are residents may choose either the special additional deductions or the tax-free housing, language training and children's education allowances, through 31 December 2027. #### Taxed on Annual comprehensive income of a resident (wages and salary, remuneration for personal services, author's remuneration, royalties) after the RMB 60,000 basic deduction, special deductions (social insurance, housing provident fund) and special additional deductions. Annual taxable income scale: up to RMB 36,000 3%; to 144,000 10%; to 300,000 20%; to 420,000 25%; to 660,000 30%; to 960,000 35%; above 960,000 45%. Interest, dividends, rent, property transfer and incidental income: flat 20%. Business income: 5% to 35% scale. Non-residents: Chinese-source income taxed separately by month or by transaction. #### Who it applies to - Resident individual: domiciled in China, or not domiciled but resident in China an aggregate of 183 days or more in a tax year; residents are taxed on income from within and outside China (Individual Income Tax Law art. 1). - Not domiciled in China and resident 183 days or more for fewer than 6 consecutive years: income sourced outside China and paid by overseas institutions or individuals is exempt on filing; a single trip outside China of 30 days or more resets the count of consecutive years (Implementation Regulations art. 4; see “Foreign-source income paid by overseas payers: exemption for non-domiciled residents before six consecutive 183-day years”). - Not domiciled in China and present fewer than 90 days in the tax year: China-sourced pay from an employer outside China and not borne by an establishment in China is exempt (Implementation Regulations art. 5). - Foreign individuals who are residents choose, once per tax year, between the special additional deductions and the tax-free housing allowance, language training and children's education allowances; the choice cannot be changed within the year and the policy runs to 31 December 2027 (Announcement 2023 No. 29). #### Exclusions - Non-resident individuals (not domiciled and present fewer than 183 days in the tax year) are taxed only on Chinese-source income. - Individuals present fewer than 90 days with pay from a foreign employer not borne by a Chinese establishment have no tax on that China-sourced pay. #### Limits - CNY 60,000 a year (≈ $8,950) · Basic annual deduction from comprehensive income of a resident - CNY 36,000 a year (≈ $5,370) · 3% band ends; 10% applies up to RMB 144,000 - CNY 960,000 a year (≈ $143,000) · 45% applies to annual taxable income above RMB 960,000 #### Days in the country - At least 183 days in tax year · Aggregate days in China not domiciled: resident individual taxed on worldwide income (Individual Income Tax Law art. 1). #### Tax residence Domiciled means habitually residing in China because of household registration, family or economic interests (Implementation Regulations art. 2). The tax year is the calendar year; residents declare overseas income between 1 March and 30 June of the following year (Law art. 13). Not domiciled and present fewer than 90 days: China-sourced pay from an employer outside China, not borne by a Chinese establishment, is exempt. #### Visas Tax residence follows domicile and days of presence, not visa type. #### Other taxes Mandatory social insurance and housing provident fund contributions are deductible special deductions; Value Added Tax applies separately. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/china/tax/) Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in China.** Remote workers usually look at [K visa (young STEM talent)](https://settleanywhere.com/countries/china/k-visa/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Switch to later · 1** Investing ### [Investor permanent residence](https://settleanywhere.com/countries/china/investor-permanent-residence/) [Details](https://settleanywhere.com/countries/china/investor-permanent-residence/) **Path to permanent residence · 2** - **PR after 3 years** · Permanent Residence — Direct and Stable Investor Pathway - **PR after 4 years** · Permanent Residence — Senior Employee and Professional Pathway ## Arriving in China: first steps 1. Register your address with the local public security authority as required. 2. Open a bank account if needed for local payments or investment evidence. 3. For work routes, apply for the work-type residence permit within the required period after entry. 4. For student routes, provide your school letter and admission or enrollment certificate for the student residence permit. 5. Keep copies of all documents for tax filing and future applications. ## Questions people ask ### What special talent visas does China have? China has 1 talent scheme. It is [K visa (young STEM talent)](https://settleanywhere.com/countries/china/k-visa/). ### How much do you need to invest for residency in China? China has 1 investor route. [Investor residence permit](https://settleanywhere.com/countries/china/investor-work-type-residence-permit/) gives a first stay of 5 years. ### Can I move to China by starting a business? China has 1 business or startup route. [Graduate entrepreneur permit](https://settleanywhere.com/countries/china/student-entrepreneur-permit/) gives a first stay of 5 years. ### What work visas does China offer foreigners? China has 2 work visas. [R visa · High-level talent](https://settleanywhere.com/countries/china/r-high-level-talent/) gives a first stay of 5 years. [Z work visa](https://settleanywhere.com/countries/china/z-work-visa-residence/) gives a first stay of 5 years that can be renewed. ### How do I get a student visa for China? China has 1 student visa. It is [Student visa (X1/X2)](https://settleanywhere.com/countries/china/x1-x2-student-visa/). ### Can I join my spouse or partner in China? Yes. China has 1 spouse visa. [Spouse of a citizen](https://settleanywhere.com/countries/china/spouse-of-citizen/) gives a first stay of 3 years that can be renewed. ### Does China have a special tax regime for new residents? Yes: [Foreign-source income paid by overseas payers: exemption for non-domiciled residents before six consecutive 183-day years](https://settleanywhere.com/countries/china/tax/). A non-domiciled individual who is a Chinese tax resident (183 days or more in the tax year) is taxed on foreign-source income paid by overseas payers only if each of the six preceding years had 183 or more residence days with no single departure of more than 30 days. It is separate from the visa and has its own conditions. ## Compare with [🇹🇭 Thailand](https://settleanywhere.com/countries/thailand/) [🇯🇵 Japan](https://settleanywhere.com/countries/japan/) [🇮🇩 Indonesia](https://settleanywhere.com/countries/indonesia/) [🇦🇪 United Arab Emirates](https://settleanywhere.com/countries/united-arab-emirates/) [🇸🇬 Singapore](https://settleanywhere.com/countries/singapore/) [🇲🇾 Malaysia](https://settleanywhere.com/countries/malaysia/) [🇻🇳 Vietnam](https://settleanywhere.com/countries/vietnam/) [🇰🇷 South Korea](https://settleanywhere.com/countries/south-korea/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.