Individual Income Tax Law of the People's Republic of China

Individual Income Tax Law of the People's Republic of China

Order of the chairman of the Standing Committee No.11

September 10, 1980
　
Article 1 Individual income tax shall be paid in accordance with the provisions of this Law by individuals who have resided for one year or more in the People's Republic of China on their income gained within or outside China.
Individuals not residing in the People's Republic of China and individuals who have resided in China for less than one year shall pay individual income tax only on their income gained within China.
　
Article 2 Individual income tax shall be paid on the following categories of income:
1. income from wages and salaries;
2. income from remuneration for personal services;
3. income from royalties;
4. income from interest, dividends and bonuses;
5. income from the lease of property; and
6. other income specified as taxable by the Ministry of Finance of the People's Republic of China.
　
Article 3 Individual income tax rates:
1. Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent (see the appended tax rate schedule).
2.
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