China
183-day threshold
183
Days to residency
calendar
Measurement period
182
Safe days per year
How the 183-day rule works in China
China applies a 183-day rule per calendar year. Spending 183+ days triggers tax on China-sourced income; six consecutive years triggers worldwide income tax.
Calendar year (January to December). This means your day count resets every January 1. Days from the previous year do not carry over.
If you exceed 183 days, China may tax your worldwide income as a tax resident. The exact consequences depend on your personal situation, any applicable tax treaties, and the type of income involved.
Track your days in China
BorderLog counts your days automatically and warns you before you hit the 183-day threshold.
Add your first entryThis is not tax advice
Tax residency rules are complex and change frequently. This page provides general information only. Always consult a qualified tax professional for advice about your specific situation.