Tax Rates Reference
Chinese major tax rates quick lookup, for reference only, subject to latest regulations.
pages.info.tax-rates.categories.individual
pages.info.tax-rates.categories.individualDesc
| Range / Type | Tax Rate | Quick Deduction | Description |
|---|---|---|---|
| pages.info.tax-rates.items.ind1Range | 3% | 0 | pages.info.tax-rates.items.ind1Desc |
| pages.info.tax-rates.items.ind2Range | 10% | 2,520 | pages.info.tax-rates.items.ind2Desc |
| pages.info.tax-rates.items.ind3Range | 20% | 16,920 | pages.info.tax-rates.items.ind3Desc |
| pages.info.tax-rates.items.ind4Range | 25% | 31,920 | pages.info.tax-rates.items.ind4Desc |
| pages.info.tax-rates.items.ind5Range | 30% | 52,920 | pages.info.tax-rates.items.ind5Desc |
| pages.info.tax-rates.items.ind6Range | 35% | 85,920 | pages.info.tax-rates.items.ind6Desc |
| pages.info.tax-rates.items.ind7Range | 45% | 181,920 | pages.info.tax-rates.items.ind7Desc |
pages.info.tax-rates.categories.vat
pages.info.tax-rates.categories.vatDesc
| Range / Type | Tax Rate | Quick Deduction | Description |
|---|---|---|---|
| pages.info.tax-rates.items.vat1Range | 13% | - | pages.info.tax-rates.items.vat1Desc |
| pages.info.tax-rates.items.vat2Range | 9% | - | pages.info.tax-rates.items.vat2Desc |
| pages.info.tax-rates.items.vat3Range | 6% | - | pages.info.tax-rates.items.vat3Desc |
| pages.info.tax-rates.items.vat4Range | 3% | - | pages.info.tax-rates.items.vat4Desc |
| pages.info.tax-rates.items.vat5Range | 0% | - | pages.info.tax-rates.items.vat5Desc |
pages.info.tax-rates.categories.corporate
pages.info.tax-rates.categories.corporateDesc
| Range / Type | Tax Rate | Quick Deduction | Description |
|---|---|---|---|
| pages.info.tax-rates.items.corp1Range | 25% | - | pages.info.tax-rates.items.corp1Desc |
| pages.info.tax-rates.items.corp2Range | 5% | - | pages.info.tax-rates.items.corp2Desc |
| pages.info.tax-rates.items.corp3Range | 15% | - | pages.info.tax-rates.items.corp3Desc |
| pages.info.tax-rates.items.corp4Range | 10% | - | pages.info.tax-rates.items.corp4Desc |
| pages.info.tax-rates.items.corp5Range | 10% | - | pages.info.tax-rates.items.corp5Desc |
pages.info.tax-rates.categories.other
pages.info.tax-rates.categories.otherDesc
| Range / Type | Tax Rate | Quick Deduction | Description |
|---|---|---|---|
| pages.info.tax-rates.items.other1Range | 7%/5%/1% | - | pages.info.tax-rates.items.other1Desc |
| pages.info.tax-rates.items.other2Range | 3% | - | pages.info.tax-rates.items.other2Desc |
| pages.info.tax-rates.items.other3Range | 2% | - | pages.info.tax-rates.items.other3Desc |
| pages.info.tax-rates.items.other4Range | 0.03% | - | pages.info.tax-rates.items.other4Desc |
| pages.info.tax-rates.items.other5Range | 0.005% | - | pages.info.tax-rates.items.other5Desc |
| pages.info.tax-rates.items.other6Range | 1.2% | - | pages.info.tax-rates.items.other6Desc |
| pages.info.tax-rates.items.other7Range | 12% | - | pages.info.tax-rates.items.other7Desc |
| pages.info.tax-rates.items.other8Range | 3%-5% | - | pages.info.tax-rates.items.other8Desc |
For reference only. Please follow the latest regulations from the State Taxation Administration.