This Practice Note provides an overview of Chinese individual income tax legislation applicable to expatriates working in China. It outlines tax implications by introducing the concepts of source of income and tax residency status and their interactions and includes summary tables on taxable income rules. It explains tax calculation methods, pre-tax deductions for expatriates, compliance obligations and foreign tax credit, and discusses the legal consequences for non-compliance and the tax risks associated with the commonly applied expatriation regimes.