China tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its China tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 9 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| China | 45% | 20%† | 20%† | 20%† | 16% | 20%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the China profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in China?
The top rate on a salary is 45%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 45% above CNY 960,000.
How are capital gains taxed in China?
The top rate on a long-term capital gain is 20%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in China?
The top rate is 20% on dividends and 20% on interest. Rental income is taxed at up to 16%.
How is crypto taxed in China?
Still unverified: we have not settled how China classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 20%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. no specific rule; 20% flat rate on the capital gains / property transfer category.
Does China tax foreign income?
Yes. China taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does China have a wealth tax?
No. China has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does China have an exit tax for individuals?
No. In our model China does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does China have?
Our profiles list 9 regimes: Expatriate Allowances (phasing out) — information only; not numerically modelled; Hainan Free Trade Port; Non-domiciled foreign-source and foreign-paid income; Nonresidential rent: monthly receipts above CNY 4,000; Residential rent: monthly receipts above CNY 4,000; Qualifying listed-share transfer; Qualifying listed dividends: held over one month to one year; Qualifying listed dividends: held over one year; Qualifying bank deposit or government bond interest. Each has its own conditions.
When do you become tax resident in China?
The China day test (183 complete days in the calendar year): at least 183 complete 24-hour days; domicile is another route. Domicile depends on registration, family and economic interests. The tax authority's older CRS document says 'more than 183', but the Income Tax Act says '183 or more'.
Residence decides whether China taxes you on these rates. See the China day-count test and count your own days.
Sources
The China profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- 中华人民共和国个人所得税法 (2018 amendment) - 国家税务总局政策法规库 · official, retrieved 2026-11-09
- 中华人民共和国个人所得税法(2018amendment) · official, retrieved 2026-11-09
- 关于廉租住房经济适用住房和住房租赁有关税收政策的通知,财税〔2008〕24号 · official, retrieved 2026-11-09
- 北京市人力资源和社会保障局 - 关于2026年度各项社会保险缴费工资基数上下限的通告 (京人社发〔2026〕7号) · official, retrieved 2026-11-09
- Announcement 29 of 2023 – 外籍个人有关津补贴 · official, retrieved 2026-11-09
- MOF/STA Hainan talent IIT extension, 财税〔2025〕4号 · official, retrieved 2026-11-09
- MOF/STA listed-share transfer exemption, 财税字〔1998〕61号 · official, retrieved 2026-11-09
- MOF/STA/CSRC listed-company dividend holding-period notice, 财税〔2015〕101号 · official, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare China with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put China side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: Hong Kong, Indonesia, Japan, Cambodia, South Korea, Laos.