Country tax profile · 2026
China VAT / sales tax
How China taxes VAT / sales
China charges a standard VAT/GST of 13% on most goods and services, with reduced rates on some essentials.
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 VAT / sales tax compares
China's VAT / sales tax of 13% is the 126th highest of the 196 countries we track, against a global average of 14.1% and a Asia average of 10.2%.
Countries with a similar VAT / sales tax
Costa Rica (13%) · Nepal (13%) · El Salvador (13%) · Bolivia (13%) · Anguilla (13%) · Trinidad and Tobago (12.5%)
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 VAT / sales tax FAQ
What is the VAT / sales tax rate in China?
China charges a standard VAT/GST of 13% on most goods and services, with reduced rates on some essentials.