🇨🇳 中国税率 · China Tax Rates
CN · 亚洲 · Asia
China corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 25% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 3-45% — Progressive rates on individual income
- 增值税 / 商品服务税 VAT / GST: 13%, 9%, 6% — Multiple VAT rates depending on goods/services
- 进口税 / 关税 Import Duties / Customs: 0-50% — Varies by product category
- 预扣税 Withholding Tax: 10% — On dividends, interest, royalties to non-residents
- 资本利得税 Capital Gains Tax: Included in PIT — Capital gains taxed as ordinary income
- 财产税 / 房产税 Property Tax: 1.2-12% — Urban real estate tax and land appreciation tax
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax in China
- 印花税 Stamp Duty: 0.05-0.1% — On contracts, property transfers
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, vehicles, luxury goods
- 社会保障税 Social Security Tax: 20-22% — Employer contributions vary by region
- 其他税种 Other Taxes: Varies — Resource tax, urban maintenance and construction tax