Living in China: Residence Permits, Expat Tax & Personal Legal Guidance
For expats and foreign nationals, living in China brings immediate administrative, tax, and legal obligations from the moment of arrival. For example, within 24 hours of moving into non-hotel accommodation, foreigners must complete temporary residence registration at the local police station.
This guide focuses on practical legal questions for expats living and working on the mainland. It is part of our Legal Services for Foreigners in China.
Residence Registration, Visas and Permits
A residence permit is required for long-term stays for work, family reunion or personal affairs. Work permit applications must be submitted before starting employment.
Work-Type Residence
Your employer obtains a work permit notice, you enter on a Z visa, and you then apply for a work-type residence permit, generally within 30 days of entry.
Family and Private Affairs
Family members of foreign residents or of Chinese citizens may qualify for a family reunion or private affairs residence permit, depending on the relationship.
Permanent Residence
Long-term residents who meet criteria based on investment, employment, family ties or special contribution may apply for permanent residence.
Changing or losing a job, moving home or overstaying can affect your status. Requirements vary by city, so check with the local exit-entry authority well before any deadline.
Expat Individual Income Tax (IIT): The 183-Day and Six-Year Rules
China Individual Income Tax (IIT) for foreigners depends on your tax residency status, income source, and length of stay. A foreign national without a domicile in China who stays in mainland China for 183 days or more in a calendar year becomes a tax resident. Under the Six-Year Rule, a non-domiciled tax resident remains exempt from PRC tax on foreign-sourced income paid by overseas entities or individuals until they have been resident for six consecutive years, counted from 2019, subject to a filing with the tax authority. A single absence from China of more than 30 days in any of those years resets the six-consecutive-year count (MOF/STA Announcement 2019 No. 34). Where an annual reconciliation is required, it is generally filed between 1 March and 30 June of the following year.
Until 31 December 2027, resident foreign individuals may choose either the standard special additional deductions or tax-exempt treatment of certain allowances, such as housing, language training and children’s education, but not both in the same tax year.
Notarisation and Apostille
China joined the Hague Apostille Convention with effect from 7 November 2023. Public documents from other member states, such as degree, birth or marriage certificates, generally need an apostille instead of consular legalisation for use in China, and Chinese documents can be apostilled for use abroad. Documents from non-member countries still need legalisation, and receiving authorities may also require a certified Chinese translation or prior notarisation.
Consumer Protection and Everyday Disputes
Foreigners have the same consumer rights as Chinese consumers. Under the Consumer Rights Protection Law, goods bought online can generally be returned within seven days without giving a reason, with exceptions such as custom-made or perishable goods. Where a business acts fraudulently, the consumer may claim compensation of three times the price paid, with a minimum of RMB 500. Complaints can be filed through the 12315 market regulation hotline and platform. Rental deposits and service contracts are other frequent sources of dispute, and written records help in every case.
Your Rights as a Foreign Employee
Foreign employees with valid work permits are protected by Chinese labour law in much the same way as local staff: a written employment contract, payment of wages and overtime, limits on dismissal, and statutory severance, which is doubled where a dismissal is unlawful. Labour disputes generally go to labour arbitration first, usually within one year. Losing your job can also affect your work permit and residence permit, so check your timeline promptly. For the employer’s side of these rules, see Employment & HR in China.
Family Law: Divorce, Custody and Property
Couples can divorce by agreement through the marriage registration authority, subject to a 30-day cooling-off period, or through the courts. Where a spouse is foreign, registration may only be available in some cases, for example where the marriage was registered in mainland China, and recognition of the divorce abroad should be checked.
For custody, courts generally favour the mother for children under two, take into account the wishes of children aged eight or older, and decide according to the child’s best interests. Income and property acquired during the marriage are generally joint property unless the spouses agreed otherwise in writing. Cross-border wills and inheritance also raise questions about which country’s law applies.
How We Can Help
Our firm offers remote online legal consultation for expats regarding individual income tax and personal legal matters. We also cover consumer protection issues, contract disputes and labour compliance for foreign employees based in China.
Frequently Asked Questions
What is the 24-hour accommodation registration rule for foreigners in China?
Foreigners staying in non-hotel accommodation must register their residence with local police within 24 hours after check-in. Hotels complete this procedure automatically for guests.
Do I need both a work permit and residence permit to work in mainland China?
Yes. A valid work permit is required for paid employment; you then apply for a corresponding residence permit based on that work permit.
What determines an expat’s individual-income-tax residency status in China?
Tax residency depends on days physically present in China under PRC tax rules, which affects taxation of China-sourced and worldwide income.
Do my foreign documents still need legalisation for use in China?
Public documents from Apostille Convention member states generally need an apostille instead. Documents from non-member countries still need consular legalisation.
Can foreigners get divorced in China?
Often yes, either by agreement where registration is available or through the courts. Jurisdiction and recognition abroad should be checked first.
Do you handle in-person court or arbitration cases for expats outside Guangdong?
We provide remote-only personal-legal advisory work. We generally cannot accept matters requiring in-person appearances outside Guangdong Province.
Talk to Us About Your Situation
Have a question about your residence, tax, work or family situation in China? Speak with our legal team about your options.
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