Honorarium Tax

The Value-Added Tax Law of the People’s Republic of China (hereinafter referred to as the “VAT Law”) has come into effect on January 1, 2026. Under the VAT Law, individuals providing taxable services are required to declare and pay VAT, and obtain valid VAT Fapiaos.

Honorarium payment refers to payments to individuals for services rendered by non-NYU Shanghai employee such as guest speakers, visiting professors, research participants, etc.

Honorarium payments do not apply to NYU Shanghai faculty and staff. Please select the correct residency before you calculate your honorarium income.

Step 1: Select Residency
Step 2: Select Tax Type
IIT Base IIT Taxable Amount IIT Rate IIT Post IIT Amount
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Honorarium Tax Calculator Prior to Jan 1st 2026

*The following documents are required for VAT and IIT withholding and filing purposes:
- PRC ID holders: copy of PRC Resident ID Card and a Chinese Mainland mobile phone number
- Passport holders: copy of passport bio page, PRC entry stamp page, and a Chinese Mainland mobile phone number