Expat Tax-Free Allowances Extended to 2023
The Ministry of Finance and the State Administration of Taxation issued on December 31, 2021, the Circular  no. 43 on the Continuation of the Preferential Policies on Individual Income Taxes such as Foreign Personal Allowances and Subsidies.
Circular no. 43 extended the implementation of the preferential policy on tax-free allowances and subsidies for foreign individuals, repealing the provisions included in Circular  no. 164 issued in 2018.
Foreign employees working in China can continue to enjoy preferential tax-exemption policies for housing subsidies, language training expenses and children’s education expenses until the end of 2023.