CN · AsiaLA · Asia

China vs Laos: tax rates compared

China's income tax rate is 20pp higher than Laos's (45% vs 25%). The 200-country average is 28%: China sits above it, Laos sits below it. China's figure is dated 2025-12-31 and Laos's 2026-02-06, 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

0102030405060Income25%45%Corporate20%25%VAT10%13%Capital Gains0%2%Wealth Tax0%
five shared taxes, side by side
Tax CN LADifference
Income Tax45%25%CN +20 pplargest gap
Corporate Tax25%20%CN +5 pp
VAT13%10%CN +3 pp
Capital Gains Tax0%2%LA +2 pp
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
Laos25%Source: PWC Worldwide Tax Summaries — Lao PDR (Individual, Taxes on personal income) · as of 2026-02-06
Difference+20 ppChina higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
China25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Laos20%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+5 ppChina higher

China's corporate tax rate is 5pp higher than Laos's (25% vs 20%). The 201-country average is 22.6%: China sits above it, Laos 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
Laos10%Source: PWC Worldwide Tax Summaries — Lao PDR (Corporate, Other taxes) · as of 2026-02-06
Difference+3 ppChina higher

China's VAT rate is 3pp higher than Laos's (13% vs 10%). The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and Laos's 2026-02-06, 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
Laos2%Source: PWC Worldwide Tax Summaries — Lao PDR (Individual, Income determination) · as of 2026-02-06
Difference−2 ppLaos higher

Laos's capital gains tax rate is 2pp higher than China's (2% vs 0%). The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Laos's 2026-02-06, 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
Laos0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-06
Difference0 ppdisplayed rates match

China's wealth tax rate is identical to Laos'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 Laos's 2026-02-06, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.