🇨🇳 China · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
China's main taxes are Individual Income Tax (IIT), Corporate Income Tax and VAT, administered by the State Taxation Administration. Tax residents (generally 183+ days) are taxed on worldwide income, with a six-year rule easing this for some foreigners.
Taxes are administered by the State Taxation Administration (STA) and its local offices. Companies pay corporate income tax, and VAT applies to most sales of goods and services.
- The standard corporate income tax rate is 25%, with reduced rates for qualifying small and high-tech enterprises.
- The standard VAT rate is 13%, with 9% and 6% rates for specified categories.
- Filing is handled through the electronic tax bureau of the STA.
Official authorities
- State Taxation Administration (STA)
National tax authority.
Frequently asked questions
When am I a tax resident in China?
You are generally a tax resident if you spend 183 or more days in a year in China; residents are taxed on worldwide income subject to specific rules.
How is individual income tax calculated?
IIT on employment income uses progressive brackets with a standard deduction and additional itemised deductions; employers usually withhold monthly.
Is there relief for foreigners on foreign income?
A six-year rule can exempt some foreign-sourced income for non-domiciled individuals who break residence within the period; the details are specific, so verify current rules.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- China Government Portal — State Council official portal — policy releases, public services, and government documents
- Ministry of Foreign Affairs — China's foreign policy and consular services — passport, visa, and consular protection info
- National Immigration Administration — Visas, permanent residency, and border control for foreigners entering China
- State Taxation Administration — Personal income tax filing, business tax registration, and VAT invoice verification