The Chinese Mainland has a general corporate income tax rate of 25%, with capital gains being subject to the same rate. Quarterly or monthly installment payments for estimated taxes must be made within 15 days after the end of each month/quarter, while the annual CIT return is due within five months after the end of the tax year. The general VAT rate is 13%, with a reduced rate of 9% for certain goods and services. Non-residents are subject to a 10% withholding tax on dividends, interest, and royalties. Residents are subject to the standard corporate income tax rate with no separate withholding tax.
Chinese Mainland Tax Brief
Time of Update 4/04/2026
Chinese Mainland Corporate Income Tax (CIT)
General CIT Rate:
25%
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Chinese Mainland Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Chinese Mainland Value-Added Tax (VAT)
General VAT Rate:
13%
Learn More
Chinese Mainland Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Chinese Mainland Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
15.59
Additional info
Quick Navigation
TKEG Expat Chinese Mainland Corporate Tax Guide
China Corporate Income Tax (CIT)
China VAT
Consumption tax
China Real Estate Tax
China Personal Income Tax (PIT)
1.
China Corporate Income Tax (CIT)
China's corporate income tax (CIT) rate is 25%. The due date for annual CIT filing is within five months following the end of the tax year. For monthly or quarterly provisional CIT filing, it must be completed within 15 days after the end of each month or quarter. The final CIT payment is also due within five months of the tax year's end, with estimated payments made on a monthly or quarterly basis.
References
https://taxsummaries.pwc.com/peoples-republic-of-china/corporate/taxes-on-corporate-income
2.
China VAT
China imposes a VAT on the sale or importation of goods, provision of services, and sale of immovable properties. The standard VAT rate is 13%, while essential goods such as agricultural products and water are taxed at 9%. Certain services, such as repair and leasing, also attract VAT at 13%. There is a reduced VAT rate of 6% for services like financial and telecommunication services. Export of goods and some services are exempt from VAT, though input VAT credits can be claimed.
References
https://taxsummaries.pwc.com/peoples-republic-of-china/corporate/other-taxes
3.
Consumption tax
Consumption tax
Excise taxes are levied on certain categories of luxury goods and goods that are not good for the environment, including cigarettes, alcoholic beverages, high-end cosmetics, jewelry, gasoline, cars, batteries and paints. Tax liability is calculated on sales and/or sales volume, depending on the goods concerned. Consumption tax is not recoverable, but is deductible as a corporate income tax.
References
https://taxsummaries.pwc.com/peoples-republic-of-china/corporate/other-taxes
Blog
Tax
CIT Reduction for Encouraged Software IC Design Enterprises
Starting from January 1, 2020, key software enterprises and IC design enterprises that are encouraged by the state will be exempted from corporate income tax for the first to fifth
Learn More
Tax
CIT Reduction for Lingang New Are (Airport-Economic-Area) of Shanghai
From 1 January 2020, qualified enterprises engaged in substantial production or R&D activities in key industries, such as integrated circuits, artificial intelligence, biomedicine,
Learn More
Tax
CIT Reduction for Pingtan Comprehensive Experimental Zone
From 1 January 2014, enterprises established in the Pingtan Comprehensive Experimental Zone are eligible for a reduced CIT rate of 15%, provided that the enterprise is engaged in p
Learn More
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (NL) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat (Ireland) Teoranta", a corporation duly incorporated under the laws of the Republic of Ireland. “TKEG Expat (Ireland) Teoranta” is a wholly-owned subsidiary under "TKEG Expat INC". "TKEG Expat INC" is a corporation duly incorporated under the laws of the State of Delaware of the United States of America. "TKEG Organization" is a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC", it's subsidiaries, or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球（愛爾蘭）有限公司」為依據愛爾蘭共和國法律正式註冊成立之公司。「奕資環球（愛爾蘭）有限公司」為「奕資環球公司」全資子公司。「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」，其子公司，或其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
https://en-nl.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
The Netherlands