Moving to China: taxes, residence and life
How to become tax resident in China: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In China the top income tax rate is 45%, dividends are taxed at up to 20% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): Six-year rule: non-domiciled new arrivals exempt on foreign-source income for the first 6 years (reset by a 31-day absence). Expat benefits-in-kind remain tax-free to end-2027.
How to move and become tax resident
To become tax resident in China you need at least 183 days a year (183 days in calendar year (domicile test rarely applies to foreigners)). The typical route is None realistic (work/business visa via WFOE): Z/M visa through Chinese entity; investor PR (USD 0.5–2m) rarely granted There are 5 open residence programmes in China — see the list below.
Living there
Shanghai has a humid subtropical climate with winter highs around 8.5 °C and summer highs around 32.4 °C.
Key facts
| Top income tax | 45% |
|---|---|
| Dividend tax | 20% |
| Corporate tax | 25% |
| Special regime for newcomers | 0% — Six-year rule: non-domiciled new arrivals exempt on foreign-source income for the first 6 years (reset by a 31-day absence). Expat benefits-in-kind remain tax-free to end-2027. |
| Résidence fiscale | après 183 jours — 183 days in calendar year (domicile test rarely applies to foreigners) |
| Voie de résidence typique | None realistic (work/business visa via WFOE) — Z/M visa through Chinese entity; investor PR (USD 0.5–2m) rarely granted |
| Type de climat | humid subtropical · 8.5° / 32.4° (Shanghai) |
Residence programmes in China
Active programmes
- Foreign Permanent Resident ID Card (investment category) — Investissement CHF 400'000 · 2026-10
- Work Visa (Z) + Work and Residence Permit — employment · 2026-10
- Talent Visa (R) / Young Science & Technology Talent Visa (K) — employment · 2026-10
K visa launched 1 Oct 2025
- Business Visa (M) via own company — entrepreneur · 2026-10
- Family Reunion Residence Permit (Q1/S1) — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in China to become tax resident?
après 183 jours. 183 days in calendar year (domicile test rarely applies to foreigners) Foreign income exempt until 6 consecutive 183-day years (single 30-day absence resets)
How much tax will I pay in China?
In China the top income tax rate is 45%, dividends are taxed at up to 20% and companies pay 25% corporate tax.
Which residence programmes does China offer?
Foreign Permanent Resident ID Card (investment category) (CHF 400'000); Work Visa (Z) + Work and Residence Permit; Talent Visa (R) / Young Science & Technology Talent Visa (K); Business Visa (M) via own company; Family Reunion Residence Permit (Q1/S1)
What is the usual way to move to China?
None realistic (work/business visa via WFOE). Z/M visa through Chinese entity; investor PR (USD 0.5–2m) rarely granted
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · Fiji · Georgia · Hong Kong · India · Indonesia
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.