China Tax Guide
In 2026, the top personal income tax rate in China is 45% and the corporate tax rate is 25%. Checked against official guidance on 12 October 2026.
- Personal income
- 45%Top rate, progressive
- Corporate
- 25%
At a glance
| Personal income tax (top rate) | 45%Top rate, progressive |
|---|---|
| Corporate tax | 25% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 12 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
China residency rule
China residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in China
Regulatory stabilityModerate3 rule changes in 24 months, occasional adjustments. See how China ranks.
- Exemption · 1 Jan 2027
China to Cancel Vehicle and Vessel Tax Preferences for Energy-Saving and New-Energy Commercial Vehicles in 2027
Effective 1 January 2027, China will cancel the 50% vehicle and vessel tax reduction for energy-saving vehicles and the full exemption for specified new-energy commercial vehicles, shifting them to standard tax treatment.
- Rate change · 1 Sept 2026
China Sets 20% Withholding Tax on Dividends Paid to Foreign Individuals by Foreign-Invested Enterprises
From September 1, 2026, dividends and bonuses paid to foreign individual shareholders of China foreign-invested enterprises are taxed at a flat 20% personal income tax rate, with the paying enterprise required to withhold and file by the 15th of the following month. The announcement also repeals a previously conflicting provision, clarifying the tax treatment for foreign individuals holding FIE equity.
- New tax · 24 Jul 2026
China Imposes 20% Personal Income Tax on Contributions of Assets to Offshore Trusts
China's Ministry of Finance and State Taxation Administration announced on July 24, 2026 that resident individuals contributing equity, shares or real estate into offshore trusts will face 20% personal income tax on the deemed gain at the time of contribution. Related rules tax trust income annually whether distributed or not and set specific filing deadlines for residents and non-residents.
Move, incorporate, and bank in China
China on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
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What Heed tracks in China
Legislative changes
Every published amendment, draft, and consultation touching China tax law.
Residency thresholds
Day counts against China residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving China.
China tax, common questions
Is China a tax haven?
China is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks China's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in China?
The top personal income tax rate in China is 45% (top rate, progressive). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does China tax cryptocurrency?
Crypto taxation in China varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in China to become tax resident?
Tax residency in China is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does China have a digital nomad visa or special regime?
Visa and regime options in China evolve frequently. Heed tracks the live legislative feed across Asia-Pacific and surfaces every relevant change to your profile.
How does China compare with other Asia-Pacific jurisdictions?
Heed ranks China alongside every other jurisdiction in Asia-Pacific on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare China with...
How Heed tracks China
China surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See China's full tax profile.
Track China on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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