Honorarium Tax

The Value-Added Tax Law of the People’s Republic of China (“VAT Law”) came into effect on January 1, 2026. Under the VAT Law, individuals providing taxable services are generally required to declare and pay VAT and obtain a valid VAT Fapiaos before receiving payment. 

Honorarium payments refer to payments made to non-NYU Shanghai individuals for services rendered, such as guest lectures, academic reviews, consulting services, research participation, and similar activities. 

Important Notes:

  • Services provided under University-administered student work-study arrangements and single service payments below RMB 1,000 are generally exempt from VAT.
  • Splitting a payment of RMB 1,000 or more into multiple smaller payments to avoid tax obligations is prohibited.
  • The calculator below is provided for reference only. Actual tax amounts are subject to the assessment and determination of the tax authorities.

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:

Domestic Payments

  • Signed Agreement
  • VAT Fapiao
  • Identification Documents

Overseas Payments

  • Signed Agreement
  • Identification Documents

Applicable taxes for overseas payments will be withheld and remitted by NYU Shanghai in accordance with PRC tax regulations.