CN · AsiaEE · Europe
China vs Estonia: tax rates compared
China's income tax rate is 23pp higher than Estonia's (45% vs 22%). The 200-country average is 28%: China sits above it, Estonia sits below it.
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 | CN | EE | Difference |
|---|---|---|---|
| Income Tax | 45% | 22% | CN +23 pplargest gap |
| Corporate Tax | 25% | 22% | CN +3 pp |
| VAT | 13% | 24% | EE +11 pp |
| Capital Gains Tax | 0% | 22% | EE +22 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Estonia | 22% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +23 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Estonia | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3 pp | China higher |
China's corporate tax rate is 3pp higher than Estonia's (25% vs 22%). The 201-country average is 22.6%: China sits above it, Estonia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Difference | −11 pp | Estonia higher |
Estonia's VAT rate is 11pp higher than China's (24% vs 13%). The 181-country average is 15%: China sits below it, Estonia sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Difference | −22 pp | Estonia higher |
Estonia's capital gains tax rate is 22pp higher than China's (22% vs 0%). The 175-country average is 10.3%: China sits below it, Estonia sits above it. China's figure is dated 1998-03-30 and Estonia's 2026-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Estonia's — both sit at 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Estonia's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.