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Bhutan vs China: tax rates compared
China's income tax rate is 15pp higher than Bhutan's (45% vs 30%). The 200-country average is 28%: both sit above it. Bhutan's figure is dated 2026-07-20 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 | BT | CN | Difference |
|---|---|---|---|
| Income Tax | 30% | 45% | CN +15 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 5% | 13% | CN +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bhutan | 30% | Source: Bhutan Department of Revenue and Customs, Ministry of Finance — Personal Income Tax (PIT) · as of 2026-07-20 |
| 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 |
|---|---|---|
| Bhutan | 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 |
Bhutan's corporate tax rate is identical to China's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bhutan | 5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Bhutan · as of 2026-01-01 |
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −8 pp | China higher |
China's VAT rate is 8pp higher than Bhutan's (13% vs 5%). The 181-country average is 15%: both sit below it. Bhutan's figure is dated 2026-01-01 and China's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bhutan | 0% | Source: Bhutan Department of Revenue and Customs, Ministry of Finance · as of 2026-07-18 |
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Bhutan's wealth tax rate is identical to China's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Bhutan's figure is dated 2026-07-18 and China's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.