The following income of foreigners is eligible for individual income tax concession:
(a) Housing allowance, meal allowance, removal expenses and laundry fees received in non-cash forms or in the form of cash reimbursement can be deducted from the taxable income.
(b) Travel allowance at reasonable levels can be exempt from individual income tax.
(c) The portion of home visit allowance, language training fees and children's education expenses at reasonable level can be deducted from the taxable income.
(d) Dividends and bonuses received from FIEs can be exempt from individual income tax.
(e) Any foreign individual who resides in China consecutively or accumulatively for not more than 90 days (or 183 days for those from countries that have signed tax treaties with China) in a tax year is exempt from individual income tax if his wage or salary is not paid or borne by his employer in China and is not borne by a resident establishment or permanent venue of his employer in China.
(f) With the approval of the competent tax authorities, any foreign individual who resides in China for more than a year but less than five years, his wage or salary during his duration of work outside China and paid by the non-China employer, may be exempt from individual income tax.