AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Asia

China

China applies progressive personal income tax with a comprehensive income concept. Corporate tax is a flat 25% with reduced rates for small/high-tech enterprises.

Personal income tax

3–45%
Top marginal rate / range

Corporate tax

25% (15% high-tech)
Standard rate

VAT / Sales tax

13% standard
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Annual filingMarch – June
  • Social insuranceMandatory
Official Tax Authority State Taxation Administration
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with China's official tax authority (linked above) or a qualified tax professional before making any decision.