The new Individual Income Tax Law, which came into force in China on 1st January 2019 (“New Tax Law”), is a strong response to the strong criticism and social discontent under the previous legislation.The New Tax Law will not only bring great satisfaction to the entire population of mainland China, but it will also benefit foreigners greatly. Legally speaking this new legislation brings certainty as for the first-time tax residency is defined, and economically speaking it is favorable to all.