You don't need to pay personal income tax if you live in a dormitory, but you need to pay personal income tax if you live in a single dormitory. Of course, to be on the safe side, it is recommended to ask the local taxation bureau for details.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

Separate dormitory: if the used property is rented by an enterprise, the income from wages and salaries shall be calculated and confirmed according to the monthly rent paid by the enterprise, and personal income tax shall be levied.

If you declare, remember to fill in the corresponding form.