Are foreign individuals who work in China for more than 183 days required to pay individual income tax?

网址：https://shenzhen.chinatax.gov.cn/sztax/zcwj/rdwd/202505/5d87326f98844778952b84a2f809c000.shtml

发布时间：2025-05-14 09:37:00

来源：国家税务总局深圳市税务局

Yes. Foreign individuals who work in China for more than 183 days are considered resident individuals. According to relevant tax laws and regulations, they are required to pay individual income tax and complete the Annual Reconciliation of Comprehensive Income.