You have to pay personal income tax when traveling abroad

If an individual goes abroad at his own expense, he does not need to pay personal income tax. If an employer provides free overseas travel for its employees, personal income tax must be paid.

Based on: "Notice of the Ministry of Finance and the State Administration of Taxation on Personal Income Tax Policies Regarding Enterprises Providing Personal Incentives to Marketers in the Way of Free Travel" (Caishui [2004] No. 11)

Based on The relevant provisions of my country's current personal income tax laws and regulations stipulate that in commodity marketing activities, enterprises and units organize tourism activities in the name of training courses, seminars, work inspections, etc. for personnel with outstanding marketing performance, and implement marketing for individuals by waiving travel expenses and tourism expenses. Performance rewards (including physical objects, securities, etc.) shall be fully included in the taxable income of marketers based on the expenses incurred, and personal income tax shall be levied in accordance with the law, and shall be withheld and paid by the enterprises and units that provide the above expenses. Among them, such rewards enjoyed by enterprise employees should be combined with the wages and salaries of the current period, and personal income tax should be levied according to the "wage and salary income" item; such rewards enjoyed by other personnel should be regarded as labor income for the current period, according to the "labor service income" item. Personal income tax is levied on “remuneration income” items.