From 1 January 2019 to 31 December 2021

From 1 January 2022

Residents who receive one-off annual bonus can determine to calculate the individual income tax (IIT) separately by applying tax rate and quick deduction according to the monthly tax rate table. They can also incorporate the one-off annual bonus into their annual comprehensive income to calculate IIT.

Residents who receive one-off annual bonus must incorporate it into annual comprehensive income to calculate IIT.

From 1 January 2019 to 31 December 2021

From 1 January 2022

Foreigners who meet the conditions of residents can choose to enjoy the preferential policies of special additional deduction for IIT, or the preferential policies of tax exemption for housing subsidies, language training fees and children’ s education fees.

Foreigners will no longer enjoy the preferential policies of tax exemption for housing subsidies, language training fees and children’ s education fees. Those who meet the conditions of residents can enjoy special additional deduction for children’s education, continuing education, housing rent, housing mortgage interest and elderly care.