The Chinese Mainland has a general corporate income tax rate of 25%, with capital gains being subject to the same rate. Quarterly or monthly installment payments for estimated taxes must be made within 15 days after the end of each month/quarter, while the annual CIT return is due within five months after the end of the tax year. The general VAT rate is 13%, with a reduced rate of 9% for certain goods and services. Non-residents are subject to a 10% withholding tax on dividends, interest, and royalties. Residents are subject to the standard corporate income tax rate with no separate withholding tax.
Chinese Mainland Tax Brief
Time of Update 4/04/2026
Chinese Mainland Corporate Income Tax (CIT)
Chinese Mainland Withholding Tax (WHT)
Chinese Mainland Value-Added Tax (VAT)
Chinese Mainland Capital Gain Tax (CGT)
Chinese Mainland Effective Tax Rate (ETR)
Composite Effective Marginal Tax Rate:
15.59
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TKEG Expat™ (Test) Chinese Mainland Corporate Tax Guide
1.
China Corporate Income Tax (CIT)
China's corporate income tax (CIT) rate is 25%. The due date for annual CIT filing is within five months following the end of the tax year. For monthly or quarterly provisional CIT filing, it must be completed within 15 days after the end of each month or quarter. The final CIT payment is also due within five months of the tax year's end, with estimated payments made on a monthly or quarterly basis.
2.
China VAT
China imposes a VAT on the sale or importation of goods, provision of services, and sale of immovable properties. The standard VAT rate is 13%, while essential goods such as agricultural products and water are taxed at 9%. Certain services, such as repair and leasing, also attract VAT at 13%. There is a reduced VAT rate of 6% for services like financial and telecommunication services. Export of goods and some services are exempt from VAT, though input VAT credits can be claimed.
3.
Consumption tax
Consumption tax
Excise taxes are levied on certain categories of luxury goods and goods that are not good for the environment, including cigarettes, alcoholic beverages, high-end cosmetics, jewelry, gasoline, cars, batteries and paints. Tax liability is calculated on sales and/or sales volume, depending on the goods concerned. Consumption tax is not recoverable, but is deductible as a corporate income tax.
Excise taxes are levied on certain categories of luxury goods and goods that are not good for the environment, including cigarettes, alcoholic beverages, high-end cosmetics, jewelry, gasoline, cars, batteries and paints. Tax liability is calculated on sales and/or sales volume, depending on the goods concerned. Consumption tax is not recoverable, but is deductible as a corporate income tax.
4.
China Real Estate Tax
The real estate tax in China is calculated based on the value of the property or the rental income received from it. The standard rate is 1.2% of the original value of the building, with potential reductions ranging from 10% to 30% granted by local governments. Alternatively, real estate tax may be assessed at 12% of the rental income. The real estate tax is deductible for corporate income tax (CIT) purposes.
5.
China Personal Income Tax (PIT)
The personal income tax rate in China is 45%. For residents, the PIT return is due between 1 March and 30 June for annual reconciliation, with the 15th day of the month following the month in which the income was received for other types of income. Non-residents are required to submit returns by the 15th day of the month following when their income was received. The final payment follows the same deadline as the PIT return, and estimated payments should be made by the 15th of the following month after the income is received.
