China: what is the corporate tax rate?

25%. That is the headline rate, the one ordinary companies pay.

China: what is the income tax rate?

3% to 45%. Depending on the country, a flat rate or a progressive scale.

FiScore 4.1 out of 10, ranked 164th of 217: around the world average.

China vs World average Compare another country

Corporate 25% · Personal 3% to 45% · VAT 13% · CNY

FiScore

164th Light Heavy

Corporate income taxheadline rate

25%

20.8%

+4.2points

Personal income taxtop bracket

45%

17%

+28.0points

VATstandard rate

13%

14%

−1.0points

Corporate income tax
Regime	Rate
Taux général standard regime	25%
Entreprises de haute technologie sur agrément	15%
Petites entreprises bénéfice imposable jusqu’à 3 M CNY, jusqu’en 2027	5%
Conception de circuits intégrés et logiciel après la période d’exonération	10%