BA · EuropeCN · Asia
Bosnia and Herzegovina vs China: tax rates compared
China's income tax rate is 35pp higher than Bosnia and Herzegovina's (45% vs 10%). The 200-country average is 28%: Bosnia and Herzegovina sits below it, China sits above it. Bosnia and Herzegovina's figure is dated 2026-02-19 and China's 2025-12-31, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BA | CN | Difference |
|---|---|---|---|
| Income Tax | 10% | 45% | CN +35 pplargest gap |
| Corporate Tax | 10% | 25% | CN +15 pp |
| VAT | 17% | 13% | BA +4 pp |
| Capital Gains Tax | 8% | 0% | BA +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Taxes on personal income) · as of 2026-02-19 |
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −35 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | 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 | −15 pp | China higher |
China's corporate tax rate is 15pp higher than Bosnia and Herzegovina's (25% vs 10%). The 201-country average is 22.6%: Bosnia and Herzegovina sits below it, China sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 17% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Corporate, Other taxes) · as of 2026-02-19 |
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | +4 pp | Bosnia and Herzegovina higher |
Bosnia and Herzegovina's VAT rate is 4pp higher than China's (17% vs 13%). The 181-country average is 15%: Bosnia and Herzegovina sits above it, China sits below it. Bosnia and Herzegovina's figure is dated 2026-02-19 and China's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 8% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Taxes on personal income) · as of 2026-02-19 |
| 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 | +8 pp | Bosnia and Herzegovina higher |
Bosnia and Herzegovina's capital gains tax rate is 8pp higher than China's (8% vs 0%). The 175-country average is 10.3%: both sit below it. Bosnia and Herzegovina's figure is dated 2026-02-19 and China's 1998-03-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 0% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Other taxes) · as of 2026-02-19 |
| 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 |
Bosnia and Herzegovina's wealth tax rate is identical to China's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Bosnia and Herzegovina's figure is dated 2026-02-19 and China's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.