Announcement on Extending IIT-related Policies for Expat Individuals

关于延续实施外籍个人有关津补贴个人所得税政策的公告 Announcement on Extending IIT-related Policies for Expat Individuals 财政部

为进一步减轻纳税人负担，现将外籍个人有关津补贴个人所得税政策公告如下：

In order to further reduce the burden of taxpayers, the announcement of the individual income tax policy on allowances and subsidies for expatriate individuals is hereby released:

一、外籍个人符合居民个人条件的，可以选择享受个人所得税专项附加扣除，也可以选择按照《财政部国家税务总局关于个人所得税若干政策问题的通知》（财税字〔1994〕020号）、《国家税务总局关于外籍个人取得有关补贴征免个人所得税执行问题的通知》（国税发〔1997〕54号）和《财政部国家税务总局关于外籍个人取得港澳地区住房等补贴征免个人所得税的通知》（财税〔2004〕29号）规定，享受住房补贴、语言训练费、子女教育费等津补贴免税优惠政策，但不得同时享受。外籍个人一经选择，在一个纳税年度内不得变更。

I.The expatriate individuals who are residents in China may opt to claim the additional itemized individual income tax deductions or enjoy the existing preferential policies of tax exemption for allowances related to housing subsidies, language training fees, and children's education fees in accordance with the Circular of the Ministry of Finance and the State Administraiton of Taxation on Some Policy Issues on Personal Income Tax (Cai Shui Zi [1994] No.20), the Circular of the Ministry of Finance and the State Administration of Taxation on the Implementation of Individual Income Tax Exemption for Foreign Individuals with Relevant Subsidies (Guo Shui Fa [1997] No.54) and the Circular of the Ministry of Finance and the State Administration of Taxation on the Exemption of Individual Income Tax for Foreign Individuals Obtaining Housing Subsidies in Hong Kong and Macao SAR (Cai Shui [2004] No. 29). Once an option is made, it may not be changed within a tax year.

二、本公告执行至2027年12月31日。

II. This announcement is enforced until December 31, 2027.

特此公告。

This announcement is made by the Ministry of Finance and State Administration of Taxation.

财政部税务总局

2023年8月18日

Date：August 18, 2023

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