China
Eastern Asia · CN · 114 treaties
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 |
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
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 (167)
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.