CN · AsiaFR · Europe
China vs France: tax rates compared
France has an income tax rate of 55.4%, 10.4pp above China's 45%. The 200-country average is 28%: both sit above 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 | FR | Difference |
|---|---|---|---|
| Income Tax | 45% | 55.4% | FR +10.4 pp |
| Corporate Tax | 25% | 36.1% | FR +11.1 pp |
| VAT | 13% | 20% | FR +7 pp |
| Capital Gains Tax | 0% | 31.4% | FR +31.4 pplargest gap |
| 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 |
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −10.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| France | 36.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −11.1 pp | France higher |
France has a corporate tax rate of 36.1%, 11.1pp above China's 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 |
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Difference | −7 pp | France higher |
France has a VAT rate of 20%, 7pp above China's 13%. The 181-country average is 15%: China sits below it, France sits above it. China's figure is dated 2025-12-31 and France's 2026-04-24, so the two rates come from different data vintages.
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 |
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Difference | −31.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 31.4pp above China's 0%. The 175-country average is 10.3%: China sits below it, France sits above it. China's figure is dated 1998-03-30 and France's 2025-01-01, 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 |
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
China and France share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.