Country tax profile · 2026
China corporate tax
How China taxes corporate
The standard corporate profits tax in China is 25%. Standard 25%. Incentives: high tech 15%, small and thin profit companies an effective 5% up to CNY 3M, Hainan Free Trade Port 15%, and the Qianhai, Hengqin and Lingang special economic zones 15%. No provincial tax.
Compiled by MyNomadWorld for China and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How China's corporate tax compares
China's corporate tax of 25% is the 53rd highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Equatorial Guinea (25%) · Eswatini (25%) · Guinea (25%) · Mauritania (25%) · Spain (25%) · Panama (25%)
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?
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What is the corporate tax rate in China?
The standard corporate profits tax in China is 25%. Standard 25%. Incentives: high tech 15%, small and thin profit companies an effective 5% up to CNY 3M, Hainan Free Trade Port 15%, and the Qianhai, Hengqin and Lingang special economic zones 15%. No provincial tax.