🇨🇳 China
CN / CHN #3
Nomad Score
63.0
Cities
33
Region
G20,
BRICS,
Sinosphere,
Himalayan Region,
Silk Road,
Tech Startup Ecosystems,
Coworking Hotspots,
Asia,
Asia,
Eastern Asia
Currency
CNY
🇨🇳 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.
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%.
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
Crypto Rules
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 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
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