Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
China does not have government-mandated per diem rates. Employers have flexibility in defining policies, which can include:
- Fixed per diem allowances based on estimated travel costs
- Reimbursement of actual expenses incurred, with receipts as proof
For more information on the taxability of these reimbursements, refer to the State Taxation Administration.
Last changed 2026-01-26