Country tax profile · 2026
China income tax
What a nomad, retiree or founder needs before moving to China: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: CNY.
China tax calculator
Enter your income to estimate what you would pay in China, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in China?
China taxes personal income at rates up to 45%. Domiciled residents are taxed on worldwide income; foreigners benefit from the 6 year rule before worldwide taxation applies.
Compiled by MyNomadWorld for China and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: 20% for individuals on transfers of shares and real estate; listed A-shares are typically exempt
- Wealth tax: There is no wealth tax at national level
Inheritance & gift tax in China
China has no inheritance tax and no gift tax No tax
Corporate tax & VAT
The standard corporate profits tax is 25%.
How to become a tax resident of China
Domiciled individuals, meaning nationals with legal residence, family or economic life in China, or anyone resident 183 days or more in the tax year. A 6 year rule applies to foreigners: foreign income not paid by a Chinese entity is exempt until the 6th year, and from the 7th consecutive year worldwide income is taxed. The count resets if you leave for 30 days or more in a row within a year.
Cost of living & lifestyle
Cost of living is about 47% of the US level, with average purchasing power near $29k (PPP). Pick a city below to see its monthly climate and cost.
Banking in China
You will want a local or multi-currency account for rent, bills and getting paid.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
China tax treaties
China maintains around 110 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
China tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 105 of China's partners:
Albania · Algeria · Armenia · Australia · Austria · Azerbaijan · Bahrain · Bangladesh · Barbados · Belarus · Belgium · Bosnia and Herzegovina · Botswana · Brazil · Brunei · Bulgaria · Cambodia · Canada · Chile · Croatia · Cuba · Cyprus · Czech Republic · Denmark · Ecuador · Egypt · Estonia · Ethiopia · Finland · France · Georgia · Germany · Greece · Hong Kong · Hungary · Iceland · India · Indonesia · Iran · Ireland · Israel · Italy · Jamaica · Japan · Kazakhstan · Kuwait · Kyrgyzstan · Laos · Latvia · Lithuania · Luxembourg · Macau · Malaysia · Malta · Mauritius · Mexico · Moldova · Mongolia · Montenegro · Morocco · Nepal · Netherlands · New Zealand · Nigeria · North Macedonia · Norway · Oman · Pakistan · Papua New Guinea · Philippines · Poland · Portugal · Qatar · Republic of the Congo · Romania · Russia · Rwanda · Saudi Arabia · Serbia · Seychelles · Singapore · Slovakia · Slovenia · South Africa · South Korea · Spain · Sri Lanka · Sudan · Sweden · Switzerland · Tajikistan · Thailand · Trinidad and Tobago · Tunisia · Turkey · Turkmenistan · Ukraine · United Arab Emirates · United Kingdom · United States · Uzbekistan · Venezuela · Vietnam · Zambia · Zimbabwe
Who can help you in China
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in China
The free China expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in China →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to China?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted China advisor.
Talk to a China advisor →China income tax FAQ
How much is income tax in China?
China taxes personal income at rates up to 45%. Domiciled residents are taxed on worldwide income; foreigners benefit from the 6 year rule before worldwide taxation applies.
Does China tax capital gains?
20% for individuals on transfers of shares and real estate; listed A-shares are typically exempt
How do you become a tax resident of China?
Domiciled individuals, meaning nationals with legal residence, family or economic life in China, or anyone resident 183 days or more in the tax year. A 6 year rule applies to foreigners: foreign income not paid by a Chinese entity is exempt until the 6th year, and from the 7th consecutive year worldwide income is taxed. The count resets if you leave for 30 days or more in a row within a year.