In 2022, the individual income tax exemption for individual industrial and commercial households is 5000 yuan per month. Individual industrial and commercial households engaged in breeding, fishing, breeding and planting may be exempted from personal income tax.
Individual industrial and commercial households do not exceed 30,000 yuan per month and 90,000 yuan per quarter, tax-free. See People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.35 "Calculation Method of Individual Income Tax for Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" for regulations.