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2022 Income Tax File Season, Expats in China Don’t Forget 2022个税汇算清缴,在华外国人勿忘

Recently the State Tax Bureau announced its yearly notice on the Individual Income Tax of 2022. There are several points to take away:



Refundable or payable tax=

[(comprehensive income - 60,000 yuan - special deductions such as "three insurances and one fund" - special additional deductions such as children's education - other deductions determined by law - eligible donations to public) × Applicable tax rate - quick calculation deduction] - prepaid tax



Circumstances without final settlement


1The consolidated income does not exceed 120,000 yuan in the whole year, but the final settlement requires supplementary tax;


2The amount of supplementary not more than 400 yuan;


3The prepaid tax amount is consistent with the final tax payable;


4Those do not apply for tax refund.









Situations requiring final settlement


1The prepaid tax amount is greater than payable and the tax refund is applied for;


(2) The comprehensive income obtained in 2022 is more than 120,000 yuan and the amount of supplementary tax required for final settlement is more than 400 yuan.






The final settlement in 2022 will be handled from March 1 to June 30, 2023.



From January 1, 2019 to December 31, 2023, foreign individuals who meet the personal conditions of residents can choose to enjoy the special additional deduction of individual income tax, and can also choose to enjoy the preferential policies of housing subsidies, language training fees, children's education fees and other subsidies, but not at the same time. Once selected, foreign individuals may not change within a tax year.



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