- Income tax brackets updated
filing deadline March 31 → June 30; June 30 extension deadline removed; expanded filing and non-dom descriptions (STA IIT Law Art. 11–13; PwC residence).
CN
China
Eastern Asia
CNY
CN · CHN · #3 · 33 cities
Nomad score
62/100
Compare
Top income tax
45.0%
Worldwide system
Corporate tax
25.0%
VAT
13.0%
standard rate
Tax residency
183 days
114 tax treaties
China tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide taxation for resident individuals (China-domiciled or present 183+ days in the tax year). Non-residents are taxed on China-source income only. Comprehensive income (employment, labour services, author’s remuneration, royalties) uses the annual 3–45% schedule for residents; other income categories are taxed separately.
- Top PIT rate
- 45.0%
- Corporate tax rate
- 25.0%
- VAT
- 13.0%
- Capital gains tax
- 20.0% Transfers of assets and other property income for individuals are taxed at a flat 20% unless reduced by the State Council. Corporate capital gains are included in taxable profits at the standard 25% CIT rate (15% for qualifying high-tech and certain regional enterprises).
- Social security (employee)
- 10.5%
- Social security (employer)
- 29.0%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 114
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 through household registration, family, or economic ties) or physically present 183+ days in the calendar tax year. Chinese nationals are generally domiciled; foreign nationals and Hong Kong, Macau, and Taiwan residents are assessed mainly on days present.
- Exit tax
- No
- CFC rules
- Yes Individuals controlling enterprises in low-tax jurisdictions may be subject to tax adjustments on undistributed profits under IIT Law Article 8. Corporate CIT rules also target controlled foreign corporations and related-party transactions.
- Non-dom regime
- Non-China-domiciled individuals who stay 183+ days in a tax year but fewer than six consecutive years are taxed on China-source income and on foreign-source income only when paid or borne by a China entity or individual. From the seventh consecutive year of 183+ day presence, worldwide income is taxed unless the six-year count resets after more than 30 consecutive days outside China in a tax year.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- STA — Individual Income Tax Law (English) (accessed Oct 9, 2026) Residency 183-day test, comprehensive income 3–45% schedule, 20% flat rate on property transfers, annual reconciliation March 1–June 30
- PwC Worldwide Tax Summaries — China (accessed Oct 9, 2026) PIT brackets, CIT 25%, VAT, WHT 10%, non-domiciled six-year rule, treaty count, small low-profit CIT 5% through 2027
- STA — Expanding tax treaty network (accessed Oct 9, 2026) 114 bilateral tax treaties signed by end of 2024 (plus HK/Macau arrangements)