According to Chinese Individual Income Tax Law, PRC individual income tax shall be withheld monthly. However, a faculty member can apply for PRC tax exemption for a limited period if he/she is eligible. For further information, please see the links below.

Information Reporting Form of Tax Residence Status of Non-Resident Taxpayer

Reporting Form for Non-Resident Taxpayer Claiming Tax Treaty Benefits (Form D)

Disclaimer: WKU’s practice is not to provide tax advice to employees. Employees working in China should consult with a personal tax advisor with respect to their individual tax obligations. The information contained within this website is provided for informational purposes only should not be relied on for tax, legal or accounting advice.

The information above is subject to change based on University policies.