Top income tax
45.0%
Worldwide system
Corporate tax
25.0%
VAT
13.0%
standard rate
Tax residency
183 days
110 tax treaties
China tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide taxation for residents (domiciled or present 183+ days). Non-residents taxed on China-sourced income. Non-domiciled individuals present 183+ days but less than 6 years may claim exemption on foreign income not from China.
- Top PIT rate
- 45.0%
- Corporate tax rate
- 25.0%
- VAT
- 13.0%
- Capital gains tax
- 20.0% Capital gains for individuals taxed at flat 20%. Corporate capital gains included in ordinary income at 25%.
- Social security (employee)
- 10.5%
- Social security (employer)
- 29.0%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 110
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CNY 0 | CNY 36,000 | 3.0% |
| CNY 36,000 | CNY 144,000 | 10.0% |
| CNY 144,000 | CNY 300,000 | 20.0% |
| CNY 300,000 | CNY 420,000 | 25.0% |
| CNY 420,000 | CNY 660,000 | 30.0% |
| CNY 660,000 | CNY 960,000 | 35.0% |
| CNY 960,000 | and above | 45.0% |
Tax flags
Crypto Rules
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domiciled in China (habitual residence due to household registration, family, or economic interests) or present in China for 183+ days in a tax year.
- Exit tax
- No
- CFC rules
- Yes
- Non-dom regime
- Non-domiciled individuals who reside in China for less than 6 consecutive years can claim exemption on foreign-sourced income not paid by China entities. The 6-year clock resets if the individual leaves China for more than 30 consecutive days in any year.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
- Extension deadline
- June 30
Sources
- PwC Worldwide Tax Summaries - China (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates