China → Vietnam

In plain termsDomicile alone can make you a China tax resident. Non-domicile individuals hit 183 days. Vietnam’s abode test is a different switch. The six-year foreign-source relief is a non-domicile gate.

1. Six-year rule

   Foreign-source relief exists (

   yes

   Source IIT implementing rules / STA — non-domicile residents may exempt foreign-source income paid overseas until six consecutive 183-day years

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ) for fewer than
   6 years

   Source IIT Implementing Regulations Art 4 — less than 6 consecutive years of ≥183-day residence

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   consecutive years, with a reset trip of
   30 days

   Source STA six-year rule — single trip out of China ≥30 consecutive days can reset consecutive-year count

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   consecutive days abroad. Count starts
   2019-01-01

   Source MOF/STA Q&A on 183-day residency — six-year consecutive count recommences from 1 Jan 2019; pre-2019 residence out of scope

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   . Filing required (
   yes

   Source IIT Implementing Regulations Art 4 — foreign-source relief for <6 consecutive years is upon filing with the tax authority in charge (备案)

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   ). Details on the tax overlay.

2. If you hold hukou

   Domicile makes resident (

   yes

   Source PRC IIT Law Art 1 — individual domiciled in China is a resident individual

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Residents taxed worldwide (
   yes

   Source PRC IIT Law Art 1 — residents taxed on China and overseas income

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Six-year relief excludes China-domiciled (
   yes

   Source IIT Law Art 1 + Implementing Regulations / STA six-year materials — foreign-source six-year relief is a non-domicile gate; China-domiciled residents remain taxed worldwide

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Hukou cancel needs tax clearance (
   yes

   Source IIT Law Art 13 — taxpayer who emigrates and cancels Chinese household registration shall complete tax settlement and clearance before de-registration

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ).

3. No SSA

   China–Vietnam social security agreement in force:

   no

   Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   .

Also: visa & stay · decide.