Personal accidental income tax refers to the tax levied by the tax authorities on the accidental income obtained by taxpayers according to the Individual Income Tax Law of People's Republic of China (PRC). The object of taxation is mainly accidental property income such as personal winning, winning and lottery winning.

The first paragraph of Article 4 of the Individual Income Tax Law stipulates that

1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations; "Exempt from personal income tax.