CN · AsiaIE · Europe

China vs Ireland: tax rates compared

Ireland's income tax rate is 3pp higher than China's (48% vs 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

0102030405060Income45%48%Corporate12.5%25%VAT13%23%Capital Gains0%33%Wealth Tax0%
five shared taxes, side by side
Tax CN IEDifference
Income Tax45%48%IE +3 pp
Corporate Tax25%12.5%CN +12.5 pp
VAT13%23%IE +10 pp
Capital Gains Tax0%33%IE +33 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
China45%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31
Ireland48%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−3 ppIreland higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
China25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Ireland12.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+12.5 ppChina higher

China's corporate tax rate is 12.5pp higher than Ireland's (25% vs 12.5%). The 201-country average is 22.6%: China sits above it, Ireland sits below it.

VAT

VAT, side by side
CountryRateSource
China13%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31
Ireland23%Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06
Difference−10 ppIreland higher

Ireland's VAT rate is 10pp higher than China's (23% vs 13%). The 181-country average is 15%: China sits below it, Ireland sits above it. China's figure is dated 2025-12-31 and Ireland's 2026-03-06, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
China0%Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30
Ireland33%Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06
Difference−33 ppIreland higher

Ireland's capital gains tax rate is 33pp higher than China's (33% vs 0%). The 175-country average is 10.3%: China sits below it, Ireland sits above it. China's figure is dated 1998-03-30 and Ireland's 2026-03-06, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
China0%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31
Ireland0%Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06
Difference0 ppdisplayed rates match

China's wealth tax rate is identical to Ireland'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 Ireland's 2026-03-06, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.