China (CN)
China is one of the world's largest economies and most important expat destinations, combining global business hubs such as Shanghai, Beijing, Shenzhen, Guangzhou, and Hangzhou with deep history, fast infrastructure, and a highly digital daily-life ecosystem.
Leaving China
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: confirm your work permit cancellation process with HR. Review your SAFE quota situation and plan fund transfers across calendar years if needed. Begin large international fund transfer applications at your bank. Give notice to landlord per your lease terms. Notify international school of withdrawal (typically one full term advance). 2 months before: begin IIT annual settlement filing (汇算清缴) if the prior year is not yet filed. Apply for social insurance pension refund at local social security bureau (allow 2–4 weeks processing). Cancel private health insurance. Arrange international health cover. 1 month before: cancel broadband/internet (30-day notice). Unlink WeChat Pay and Alipay from Chinese bank cards or set up foreign card access. Update banking details with international contact information. Arrange remaining SAFE-quota transfers. Cancel mobile phone plan or arrange number retention. 2 weeks before: photograph apartment thoroughly with dated timestamps. Settle all utility, gas, and property management fees. Get property management clearance certificate. Agree deposit return date and method with landlord in writing. Final week: conduct joint move-out inspection with landlord. Return all keys and access cards. Transfer remaining RMB balances to the extent permitted under SAFE rules. Keep Chinese bank account and SIM active for at least 2–3 months post-departure for pension refund credits and banking OTPs. After departure: file annual IIT by June 30 of the following year via 个人所得税 app. Monitor bank account for social insurance pension refund.
Deregistration
China has a formal temporary residence registration system for foreigners. Required departure steps: (1) Temporary residence registration cancellation: foreigners staying in China must register their residential address with the local Public Security Bureau (PSB) within 24 hours of arrival. On departure, this registration is effectively cancelled when you leave — you do not need to actively cancel it, but your accommodation host (hotel, landlord, or employer) should report your departure. If renting directly, your landlord must de-register you at the local派出所 (police substation) — confirm this is done before leaving. (2) Work permit and Z-visa: your employer (FESCO/CIIC or directly) must cancel your work permit with the Ministry of Human Resources and Social Security (MOHRSS) and notify the local PSB. Obtain a written confirmation of work permit cancellation. Your residence permit (居留证 Jū liú zhèng) should be surrendered — the exit stamp upon departure at the airport handles this automatically, but keep all documentation. (3) Business registration: if you operated a WFOE, JV, or representative office in China, formal company deregistration involves multiple agencies (AIC/SAMR, Tax Bureau, Customs, Forex) and typically takes 3–12 months — start this process well in advance. (4) Hukou (户口): foreign nationals are not registered in the Chinese hukou system and do not need to deregister. (5) Employer documentation: obtain your final payslips, IIT (Individual Income Tax) withholding records (扣缴明细), and a leaving certificate from your employer.
Tax clearance
China IIT (Individual Income Tax — 个人所得税) is governed by the IIT Law and administered by the State Taxation Administration (STA, chinatax.gov.cn) through local tax bureaux: (1) Tax residency: you are a China tax resident if you are domiciled in China or have stayed for 183+ days in a calendar year. Residents are taxed on worldwide income; non-residents on China-source income only. (2) Annual IIT filing (汇算清缴): China introduced mandatory annual IIT reconciliation filing for individuals with income above RMB 120,000 or from multiple sources. If you are a tax resident, you must file the annual settlement by June 30 of the following year for the prior tax year. File via the 个人所得税 app (available on iOS and Android) or at your local tax bureau. (3) Foreign employees: your employer withholds IIT monthly via payroll. Request your final cumulative withholding record (扣缴汇总) from your HR/finance team — needed for the annual filing. (4) SAFE quota (foreign exchange): SAFE (State Administration of Foreign Exchange) limits individual overseas remittances to USD 50,000 equivalent per calendar year. Large fund transfers (above this quota) require additional documentation showing legitimate source of funds. Plan your large transfers well in advance and work with your bank on the paperwork. (5) China has approximately 114 double-taxation treaties — check whether your home country has a DTA with China. Many treaties provide reduced withholding on China-source income after departure (dividends, royalties, etc.).
Pension portability
China's social insurance system includes pension, medical, unemployment, work injury, and maternity insurance. Rules for departing foreign workers: (1) Mandatory social insurance for foreigners: since 2011, foreign employees with Chinese work permits must contribute to China's social insurance. Contribution rates vary by city — in Shanghai and Beijing, the combined employer+employee contribution is approximately 30–40% of salary (employee portion: ~10.5%). (2) Pension contribution refund for departing foreigners: under the 2011 Social Insurance Law, foreign nationals permanently leaving China may apply to receive a lump-sum refund of their individual pension insurance contributions (员工个人缴纳的养老保险). This covers only the employee's contributions — not the employer's share. Apply at the local social security bureau (社会保险局) before or shortly after departure with: passport, Chinese work permit, residence permit, payslips, and a signed declaration of permanent departure. Processing: 2–4 weeks. Note: the rules vary by city — Beijing, Shanghai, and Guangzhou have had different implementation — verify with your local social security bureau. (3) The refund does not include medical insurance, unemployment, or other social insurance types. (4) China has bilateral social security agreements with Germany, South Korea, Denmark, Finland, Canada, Japan, the Netherlands, Spain, Serbia, Switzerland, Luxembourg, France, Italy, and other countries — under these agreements, contributing to one country's system may exempt you from contributing to the other. If covered by such an agreement, you may have no pension balance to refund. (5) Voluntary commercial pension insurance (年金): if your employer offered an enterprise annuity (企业年金), contact the annuity plan administrator for payout or transfer options.
Health insurance
China's urban basic medical insurance (城镇基本医疗保险 / 城镇职工基本医疗保险) is employment-linked and ends when your work permit and social insurance contributions cease: (1) Employer group health insurance (private): typically ends on your last working day per policy terms. Confirm the exact end date with HR and request a certificate of coverage. (2) Chinese medical insurance refund: the personal medical insurance account (个人账户) portion of your medical insurance contributions can sometimes be refunded on permanent departure — check with your local social security bureau, as rules differ by city and your nationality. (3) Arrange international or home-country health insurance that starts before your Chinese cover ends. (4) Medical records: request copies from your hospital or international clinic (United Family Healthcare, Raffles Medical, Parkway Health, etc.) well in advance — international clinics in China routinely provide English-language records. State hospital records require translation. Allow 5–10 working days. (5) Prescription medications: collect a 90-day supply for essential medications — some medications widely available in China require prescriptions in other countries. Carry medications in original packaging with Chinese prescription.
Bank account
Departing China with your finances in order requires advance planning due to SAFE foreign exchange controls: (1) SAFE annual quota: each individual can convert and remit up to USD 50,000 equivalent per calendar year without special approval. Plan your fund transfers across calendar years if your total savings exceed this amount. (2) Large transfers: amounts above USD 50,000 equivalent require SAFE approval and documentation proving the legitimate source of funds (payslips, tax records, property sale documents). Work with your bank's personal banking team — allow 2–4 weeks for approval processing. (3) Major Chinese banks (ICBC, Bank of China, China Merchants Bank, CITIC): for international wire transfers, you typically need to visit a branch in person with your passport, work permit, and source-of-funds documentation. Online transfer limits are often lower (USD 3,000–5,000 per transaction). (4) WeChat Pay and Alipay: these platforms are linked to your Chinese bank card and SIM. Before cancelling your Chinese SIM: unlink WeChat Pay and Alipay from your card and withdraw any balance to your bank account. Some foreign nationals can continue using WeChat Pay/Alipay with a foreign bank card after departure — set this up before leaving. (5) Keeping accounts open: you can keep Chinese bank accounts open after departure, but KYC reviews are triggered by address changes — update your bank with international contact details. Accounts with no activity for 1 year may be classified as dormant. (6) Chinese SIM number: many banking and government services use your Chinese SIM for OTPs — maintain your Chinese number or migrate to WeChat-based verification before cancelling. China Mobile, China Unicom, and China Telecom allow cancellation in store.
Utilities
Cancel all utility accounts before your move-out date: (1) Electricity: in most Chinese cities, electricity is managed through State Grid Corporation of China (国家电网) or local distributors. In most modern apartments, electricity is prepaid (充值卡 — prepaid card/meter). For postpaid accounts, request disconnection at your local State Grid service centre. Landlords often manage utility accounts in China — confirm with your landlord which accounts are in your name. (2) Gas: managed by regional gas companies (e.g., Beijing Gas, Shanghai Gas). Cancel at the local service office. Read the gas meter on your last day and take a photograph. (3) Water: municipal water companies — typically managed by the landlord/property management company in apartment complexes. Confirm with your landlord. (4) Internet/broadband — China Telecom, China Unicom, Tencent Video/Youku subscriptions: cancel broadband at a service centre. Return any rented routers or equipment. (5) Mobile phone (手机) — China Mobile, China Unicom, China Telecom: cancel postpaid plans at a company store with your passport; prepaid can lapse. Keep one SIM for bank/app OTPs during the transition. (6) Property management fees (物业费): settle all outstanding property management and HOA fees before handing over keys — Chinese landlords routinely require a property management clearance certificate before returning the deposit. (7) Alipay/WeChat Pay auto-payments: cancel all recurring payments (水电费 utility auto-pay, video subscriptions, etc.) through the apps before account closure.
Rental contract
Chinese residential rental law is governed by the Civil Code and local regulations. Key departure rules: (1) Notice period: typically 1–3 months written notice as specified in your lease (租赁合同). In major cities (Beijing, Shanghai, Shenzhen, Guangzhou), landlords in expat-focused areas often accept 1 month notice for month-to-month or shorter-term leases. For fixed-term leases, early exit may require landlord agreement or a penalty equivalent to 1–2 months rent. (2) Written notice: provide notice in writing (WeChat message with screenshots is widely accepted in China, but a formal written notice in Chinese is safer for deposit disputes). (3) Move-out inspection: conduct jointly with the landlord or property agent. Photograph and video every room, appliance, and fixture in Chinese-language documentation if possible — landlord-tenant disputes over deposits are common and Chinese documentation is essential for any dispute resolution. Agree on the condition assessment in writing. (4) Deposit return: Chinese landlord-tenant law does not specify a national fixed deadline for deposit return. Market practice is 7–30 days after checkout. Deposits are typically 1–3 months rent. (5) Outstanding utility and property management fees: settle all utility bills and property management fees (物业费) before handover. Get written confirmation from the property management company that no fees are outstanding. (6) Key handover: return all keys, access cards, and parking tags in person, and get written acknowledgement.
Leaving the Country
Unlock the complete Leaving the Country guide for China — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere