CN · AsiaLR · Africa
China vs Liberia: tax rates compared
China's income tax rate is 20pp higher than Liberia's (45% vs 25%). The 200-country average is 28%: China sits above it, Liberia sits below it. China's figure is dated 2025-12-31 and Liberia's 2026-01-14, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CN | LR | Difference |
|---|---|---|---|
| Income Tax | 45% | 25% | CN +20 pp |
| Corporate Tax | 25% | 25% | match |
| Capital Gains Tax | 0% | 25% | LR +25 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 |
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Taxes on personal income) · as of 2026-01-14 |
| Difference | +20 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Liberia | 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 Liberia's — both sit at 25%. The 201-country average is 22.6%: both sit above 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 |
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Republic of Liberia (Individual, Taxes on personal income) · as of 2026-01-14 |
| Difference | −25 pp | Liberia higher |
Liberia's capital gains tax rate is 25pp higher than China's (25% vs 0%). The 175-country average is 10.3%: China sits below it, Liberia sits above it. China's figure is dated 1998-03-30 and Liberia's 2026-01-14, 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 |
| Liberia | 0% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Other taxes) · as of 2026-01-14 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Liberia'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 Liberia's 2026-01-14, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.