ChinaChinaCorporate tax rate is 25% for all companies. Reduced rates for small enterprises and high-tech companies.
Corporate Tax
25%
Income Tax
3% - 45%
VAT Rate
13%
Capital Gains Tax
20%
Effective Rate
25%
Income Tax Brackets
- 0 - 3,0003%
- 3,000 - 12,00010%
- 12,000 - 25,00020%
- 25,000 - 35,00025%
- 35,000 - 55,00030%
- 55,000 - 80,00035%
- 80,000 - ∞45%
Capital Gains
20%
Capital gains tax is 20% for individuals. Corporate capital gains taxed as income.