Country tax profile · 2026
China capital gains tax
How China treats capital gains
20% for individuals on transfers of shares and real estate; listed A-shares are typically exempt
Compiled by MyNomadWorld for China and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How China compares
57 of 197 countries we track have no capital gains tax for individuals. China is one of them.
Who is 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.
Related China taxes
Moving to China?
Get matched with a vetted China tax & immigration advisor who handles residency and the exit from your current country.
See advisors →China capital gains tax FAQ
What is the capital gains tax rate in China?
20% for individuals on transfers of shares and real estate; listed A-shares are typically exempt