Asia-Pacific · CN
Chinatax rates & treaties
A public reference snapshot of China's headline corporate, personal, VAT, capital gains and withholding tax rates, plus its in-force double tax treaty network. For source-cited analysis, planning scenarios and simulation modelling, sign in to FiscalEyes.
Headline tax rates
Statutory rates are a starting point, not the full picture. FiscalEyes reconciles statutory, effective and treaty-reduced rates with source citations inside the platform.
Corporate tax
25%
Preferential regime available at 15%
Personal income tax
45%
Top marginal
VAT / GST
13%
Standard rate
Capital gains tax
25%
Headline
WHT — Dividends
10%
Default rate
WHT — Interest
10%
Default rate
WHT — Royalties
10%
Default rate
Double tax treaties (in force)
0
Reduced WHT on dividends, interest & royalties
Tracked tax incentives
0
Holding, IP, R&D, SEZ and other regimes
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