China or United States: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: United States, ahead by 1 FiScore point.

China

4.1/10

164th of 217

Tax China United States Gap
Corporate income tax headline rate 25% 21% +4.0 points
Personal income tax top bracket 3% to 45% 10% to 37% +8.0 points
VAT standard rate 13% 11.73% +1.3 points

Detailed schedules

Corporate income tax

China

General rate 25%
High-tech enterprises upon approval 15%
Small enterprises taxable profit up to 3 M CNY, until 2027 5%
Integrated circuit design and software after exemption period 10%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the China page See the United States page