BY · EuropeCN · Asia
Belarus vs China: tax rates compared
Between the two, China's income tax rate (45%) tops Belarus's (30%) by 15pp. The 200-country average is 28%: both sit above it. Belarus's figure is dated 2026-01-01 and China's 2025-12-31, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BY | CN | Difference |
|---|---|---|---|
| Income Tax | 30% | 45% | CN +15 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 20% | 13% | BY +7 pp |
| Capital Gains Tax | 13% | 0% | BY +13 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −15 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Belarus and China both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belarus | 20% | Source: Tax Code of the Republic of Belarus (Special Part), Article 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-19 |
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | +7 pp | Belarus higher |
Between the two, Belarus's VAT rate (20%) tops China's (13%) by 7pp. The 181-country average is 15%: Belarus sits above it, China sits below it. Belarus's figure is dated 2026-07-19 and China's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · as of 2026-07-19 |
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Difference | +13 pp | Belarus higher |
Between the two, Belarus's capital gains tax rate (13%) tops China's (0%) by 13pp. The 175-country average is 10.3%: Belarus sits above it, China sits below it. Belarus's figure is dated 2026-07-19 and China's 1998-03-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.