Non-domiciled residents who obtain comprehensive income are required to calculate their individual income tax on an annual basis after the end of the tax year. If there is a withholding agent, the agent shall withhold and prepay the tax on a monthly or per-occurrence basis. If annual reconciliation is required, it should be carried out in accordance with the relevant regulations. The formula for calculating the annual tax payable on comprehensive income is as follows:

Annual tax payable on comprehensive income =

(Annual wages and salaries + Annual remuneration for labor services + Annual author's remuneration + Annual royalties

– Standard deduction – Special deductions – Additional special deductions – Other legally determined deductions – Donations) × Applicable tax rate – Quick calculation deduction

For foreign individuals who are non-domiciled residents, if housing allowance, children’s education expenses, language training fees, and other eight specified subsidies have already been deducted in accordance with regulations when calculating wage and salary income before December 31, 2024, they may not enjoy additional special deductions at the same time.