Jan.2026 - Reminder: resident-to-non-resident tax status change declaration due by 15 January 2026

Key points of non-tax residence

In accordance with the relevant provisions of Individual Income Tax ("IIT"), we summarised some key points for non-tax residents below for your reference:

• An individual working in China but who stayed within China less than 183 days in a calendar year shall be considered a non-tax resident.
• An individual without domicile who was preliminarily deemed a resident but fails to meet the resident criteria due to shortened residence days shall report to the competent tax authority by 15 January of the following year.
• The amount of tax payable shall be recalculated on a non-resident individual basis, and additional tax shall be paid by  15 January of the following year.

Actions recommended

• Advise your foreign employees to check the number of days spent in China in 2025 to ensure full compliance with relevant tax regulations.
• Complete the required filing by the deadline for foreign employees classified as non-resident individuals for tax purposes.

Our team remains at your service should you have any questions; please do not hesitate to reach out to your contact at Forvis Mazars. We would be happy to assist.