KY · AmericasCN · Asia
Cayman Islands vs China: tax rates compared
China has an income tax rate of 45%, 45pp above Cayman Islands's 0%. The 200-country average is 28%: Cayman Islands sits below it, China sits above it. Cayman Islands's figure is dated 2026-05-29 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 | KY | CN | Difference |
|---|---|---|---|
| Income Tax | 0% | 45% | CN +45 pplargest gap |
| Corporate Tax | 0% | 25% | CN +25 pp |
| VAT | 0% | 13% | CN +13 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Individual, Taxes on personal income) · as of 2026-05-29 |
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −45 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cayman Islands | 0% | 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 | −25 pp | China higher |
China has a corporate tax rate of 25%, 25pp above Cayman Islands's 0%. The 201-country average is 22.6%: Cayman Islands sits below it, China sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Corporate, Other taxes) · as of 2026-05-29 |
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −13 pp | China higher |
China has a VAT rate of 13%, 13pp above Cayman Islands's 0%. The 181-country average is 15%: both sit below it. Cayman Islands's figure is dated 2026-05-29 and China's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Individual, Taxes on personal income) · as of 2026-05-29 |
| 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 | 0 pp | displayed rates match |
Cayman Islands and China share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Cayman Islands's figure is dated 2026-05-29 and China's 1998-03-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Individual, Other taxes) · as of 2026-05-29 |
| 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 |
Cayman Islands and China share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Cayman Islands's figure is dated 2026-05-29 and China's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.