Country tax profile · 2026
China inheritance tax
How China treats inheritance
China has no inheritance tax and no gift tax No 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 compares
141 of 197 countries we track have no inheritance or estate tax. 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 inheritance tax FAQ
What is the inheritance tax rate in China?
China has no inheritance tax and no gift tax No tax