Rulebook  /  Countries  /  China

China day-count rules

Spending time in China? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings China's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇨🇳Avoid China tax residencyResidence at 183 days in a tax year. Worldwide taxation of foreign-sourced income only bites after six consecutive such years, and a single absence of more than 30 days resets that run.<=182 / YEAR
• 🇨🇳Become China tax residentResidence at 183 days in a tax year. Worldwide taxation of foreign-sourced income only bites after six consecutive such years, and a single absence of more than 30 days resets that run.>=183 / YEAR