CN · AsiaIN · Asia
China vs India: tax rates compared
China's income tax rate is 15pp higher than India's (45% vs 30%). The 200-country average is 28%: both sit above it. China's figure is dated 2025-12-31 and India's 2026-05-12, 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 | IN | Difference |
|---|---|---|---|
| Income Tax | 45% | 30% | CN +15 pplargest gap |
| Corporate Tax | 25% | 30% | IN +5 pp |
| VAT | 13% | 18% | IN +5 pp |
| Capital Gains Tax | 0% | 12.5% | IN +12.5 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 |
| India | 30% | Source: PWC Worldwide Tax Summaries — India (Individual, Taxes on personal income) · as of 2026-05-12 |
| Difference | +15 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| India | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | India higher |
India's corporate tax rate is 5pp higher than China's (30% vs 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 |
| India | 18% | Source: PWC Worldwide Tax Summaries — India (Corporate, Other taxes) · as of 2026-05-11 |
| Difference | −5 pp | India higher |
India's VAT rate is 5pp higher than China's (18% vs 13%). The 181-country average is 15%: China sits below it, India sits above it. China's figure is dated 2025-12-31 and India's 2026-05-11, 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 |
| India | 12.5% | Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2024-07-23 |
| Difference | −12.5 pp | India higher |
India's capital gains tax rate is 12.5pp higher than China's (12.5% vs 0%). The 175-country average is 10.3%: China sits below it, India sits above it. China's figure is dated 1998-03-30 and India's 2024-07-23, 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 |
| India | 0% | Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2026-05-12 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to India'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 India's 2026-05-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.