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Residency Tax Imposed in Guangzhou

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Effective January 1, 2010, Guangzhou-based Western expatriates and foreign teachers living in off-campus housing will find themselves facing a new monthly residency tax, calculated as 10% of the rent stipulated in the lease.

In order to ensure collection of the residency tax, all foreign residents whose residency permits expire after January 1, 2010 will be unable to renew their permits unless they can first prove that they have registered their off-campus housing with the local PSB and have paid all taxes from January 2010.


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Middle Kingdom Life is the premier award-winning educational website for foreign teachers and Western expats in China. It was founded by an American professor in psychology and sociology for the purpose of disseminating valid and reliable information about living and teaching in China. The site's mission is to protect and enhance the interests and social welfare of foreign teachers and Western expats in China.

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