China
Eastern Asia · CN · 114 treaties
What are the main tax rates in China?
China's top personal income tax rate is 45%, the corporate tax rate is 25%, and the standard VAT is 13%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 13% |
| Personal income (top rate) | 45% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in China?
- Tax residency in China is established after spending 183 days in the country.
- Does China have a dividend withholding tax?
- Yes, China has a dividend withholding tax rate of 10%.
- Is cryptocurrency taxed as income in China?
- Cryptocurrency is classified as taxable income in China, with a headline rate of 45%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile in China
- 183 days or more in a tax year
- more than 30 consecutive days outside China resets the 6-year count
- 6 consecutive years at 183+ days triggers worldwide-taxation from the 7th year for non-domiciled individuals
Domicile / deemed-domicile
China uses domicile plus a 183-day presence test, and non-domiciled residents can usually avoid long-term worldwide taxation if they break the 6-year count with a >30-day absence. Leaving is not just a simple day-count drop for domiciled individuals, so stopping residency is easier than in citizenship-based systems but not purely automatic.
Source: National Immigration Administration of the People's Republic of China
Tax treaty network (168)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 10% | 10% |
| Algeria | 10% | 7% | 10% |
| Angola | 8% | 8% | 8% |
| Argentina | 15% | 12% | 10% |
| Armenia | 10% | 10% | 10% |
| Australia | 15% | 10% | 10% |
| Austria | 10% | 10% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| Bahrain | 10% | 10% | 10% |
| Bangladesh | 10% | 10% | 10% |
| Belarus | 10% | 10% | 10% |
| Belgium | 10% | 10% | 7% |
| Benin | — | — | — |
| Bolivia | — | — | — |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Botswana | 5% | 7.5% | 5% |
| Brazil | 15% | 15% | 15% |
| Brunei | 5% | 10% | 10% |
| Bulgaria | 10% | 10% | 10% |
| Burkina Faso | — | — | — |
| Burundi | — | — | — |
| Cambodia | 10% | 10% | 10% |
| Cameroon | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Cabo Verde | — | — | — |
| Central African Republic | — | — | — |
| Chad | — | — | — |
| Chile | 10% | 15% | 10% |
| Colombia | — | — | — |
| Republic of the Congo | 10% | 10% | 5% |
| Costa Rica | — | — | — |
| Croatia | 5% | 10% | 10% |
| Cuba | 10% | 7.5% | 5% |
| Cyprus | 10% | 10% | 10% |
| Czechia | 10% | 7.5% | 10% |
| Denmark | 10% | 10% | 10% |
| Ecuador | 5% | 10% | 10% |
| Egypt | 8% | 10% | 8% |
| El Salvador | — | — | — |
| Estonia | 10% | 10% | 10% |
| eSwatini | — | — | — |
| Ethiopia | 5% | 7% | 5% |
| Fiji | — | — | — |
| Finland | 10% | 10% | 10% |
| France | 10% | 10% | 10% |
| Gabon | 5% | 10% | 7.5% |
| Gambia | — | — | — |
| Georgia | 10% | 10% | 5% |
| Germany | 15% | 10% | 10% |
| Ghana | — | — | — |
| Greece | 10% | 10% | 10% |
| Guatemala | — | — | — |
| Guinea | — | — | — |
| Guinea-Bissau | — | — | — |
| Guyana | — | — | — |
| Haiti | — | — | — |
| Honduras | — | — | — |
| Hungary | 10% | 10% | 10% |
| Iceland | 10% | 10% | 10% |
| India | 10% | 10% | 10% |
| Indonesia | 10% | 10% | 10% |
| Iran | 10% | 10% | 10% |
| Iraq | — | — | — |
| Ireland | 10% | 10% | 10% |
| Israel | 10% | 10% | 10% |
| Italy | 10% | 10% | 10% |
| Jamaica | 5% | 7.5% | 10% |
| Japan | 10% | 10% | 10% |
| Jordan | — | — | — |
| Kazakhstan | 10% | 10% | 10% |
| Kenya | 5% | 10% | 10% |
| Kiribati | — | — | — |
| South Korea | 10% | 10% | 10% |
| Kuwait | 5% | 5% | 10% |
| Kyrgyzstan | 10% | 10% | 10% |
| Laos | 5% | 10% | 10% |
| Latvia | 10% | 10% | 7% |
| Lebanon | — | — | — |
| Lesotho | — | — | — |
| Liberia | — | — | — |
| Libya | — | — | — |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 10% | 10% | 10% |
| North Macedonia | 5% | 10% | 10% |
| Madagascar | — | — | — |
| Malawi | — | — | — |
| Malaysia | 10% | 10% | 15% |
| Mali | — | — | — |
| Malta | 10% | 10% | 10% |
| Mauritania | — | — | — |
| Mauritius | 5% | 10% | 10% |
| Mexico | 5% | 10% | 10% |
| Moldova | 10% | 10% | 10% |
| Mongolia | 5% | 10% | 10% |
| Montenegro | 5% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Mozambique | — | — | — |
| Myanmar | — | — | — |
| Namibia | — | — | — |
| Nepal | 10% | 10% | 15% |
| Netherlands | 10% | 10% | 10% |
| New Zealand | 15% | 10% | 10% |
| Nicaragua | — | — | — |
| Niger | — | — | — |
| Nigeria | 7.5% | 7.5% | 7.5% |
| Norway | 15% | 10% | 10% |
| Oman | 5% | 10% | 10% |
| Pakistan | 10% | 10% | 12.5% |
| Panama | — | — | — |
| Papua New Guinea | 15% | 10% | 10% |
| Paraguay | — | — | — |
| Peru | — | — | — |
| Philippines | 15% | 10% | 15% |
| Poland | 10% | 10% | 10% |
| Portugal | 10% | 10% | 10% |
| Qatar | 10% | 10% | 10% |
| Romania | 3% | 3% | 3% |
| Russia | 10% | 0% | 6% |
| Rwanda | 7.5% | 8% | 10% |
| Saint Kitts and Nevis | — | — | — |
| Saint Lucia | — | — | — |
| Saint Vincent and the Grenadines | — | — | — |
| Samoa | — | — | — |
| San Marino | — | — | — |
| São Tomé and Principe | — | — | — |
| Saudi Arabia | 5% | 10% | 10% |
| Senegal | — | — | — |
| Republic of Serbia | 5% | 10% | 10% |
| Seychelles | 5% | 10% | 10% |
| Sierra Leone | — | — | — |
| Singapore | 10% | 10% | 10% |
| Slovakia | 10% | 10% | 10% |
| Slovenia | 5% | 10% | 10% |
| Somalia | — | — | — |
| South Africa | 5% | 10% | 10% |
| South Sudan | — | — | — |
| Spain | 10% | 10% | 10% |
| Sri Lanka | 10% | 10% | 10% |
| Sudan | 5% | 10% | 10% |
| Suriname | — | — | — |
| Sweden | 10% | 10% | 10% |
| Switzerland | 10% | 10% | 9% |
| Syria | 10% | 10% | 10% |
| Tajikistan | 10% | 8% | 8% |
| United Republic of Tanzania | — | — | — |
| Thailand | 20% | 10% | 15% |
| East Timor | — | — | — |
| Togo | — | — | — |
| Trinidad and Tobago | 10% | 10% | 10% |
| Tunisia | 8% | 10% | 10% |
| Turkey | 10% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Uganda | 7.5% | 10% | 10% |
| Ukraine | 10% | 10% | 10% |
| United Arab Emirates | 7% | 7% | 10% |
| United Kingdom | 15% | 10% | 10% |
| United States of America | 10% | 10% | 10% |
| Uruguay | — | — | — |
| Uzbekistan | 10% | 10% | 10% |
| Vanuatu | — | — | — |
| Venezuela | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 10% |
| Zambia | 5% | 10% | 5% |
| Zimbabwe | 7.5% | 7.5% | 7.5% |
| Hong Kong S.A.R. | 10% | 7% | 7% |
| Macao S.A.R | 10% | 7% | 7% |
| Taiwan | 10% | 7% | 7% |
| Barbados | 10% | 10% | 10% |