China has extended its preferential individual income tax policy for foreign professionals living and working in China until 31 December 2023. A series of exemptions and allowances, including housing rental and children’s education, were previously set to change on 1 January 2022 The extension of the individual income tax (IIT) preferential policies means that non-China domiciled tax residents (i.e., people who do not have a domicile in China but live …

