CN · AsiaFJ · Oceania
China vs Fiji: tax rates compared
China's income tax rate is 25pp higher than Fiji's (45% vs 20%). The 200-country average is 28%: China sits above it, Fiji sits below it. China's figure is dated 2025-12-31 and Fiji's 2026-06-02, 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 | CN | FJ | Difference |
|---|---|---|---|
| Income Tax | 45% | 20% | CN +25 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 13% | 12.5% | CN +0.5 pp |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Fiji | 20% | Source: Fiji Revenue and Customs Service — Tax Rates and Codes · as of 2026-06-02 |
| Difference | +25 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Fiji | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
China's corporate tax rate is identical to Fiji's — both sit at 25%. The 201-country average is 22.6%: both sit above 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 |
| Fiji | 12.5% | Source: Fiji Revenue and Customs Service — VAT Guide · as of 2025-08-01 |
| Difference | +0.5 pp | China higher |
China's VAT rate is 0.5pp higher than Fiji's (13% vs 12.5%). The 181-country average is 15%: both sit below 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 |
| Fiji | 0% | Source: Fiji Revenue & Customs Service — Capital Gains Tax · as of 2025-08-13 |
| Difference | 0 pp | displayed rates match |
China's capital gains tax rate is identical to Fiji's — both sit at 0%. The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Fiji's 2025-08-13, 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 |
| Fiji | 0% | Source: Fiji Revenue and Customs Service — Taxation services · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Fiji'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 Fiji's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.