CN · AsiaLT · Europe
China vs Lithuania: tax rates compared
Between the two, China's income tax rate (45%) tops Lithuania's (32%) by 13pp. 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 | LT | Difference |
|---|---|---|---|
| Income Tax | 45% | 32% | CN +13 pp |
| Corporate Tax | 25% | 16% | CN +9 pp |
| VAT | 13% | 21% | LT +8 pp |
| Capital Gains Tax | 0% | 20% | LT +20 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 |
| Lithuania | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +13 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lithuania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9 pp | China higher |
Between the two, China's corporate tax rate (25%) tops Lithuania's (16%) by 9pp. The 201-country average is 22.6%: China sits above it, Lithuania sits below 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 |
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Difference | −8 pp | Lithuania higher |
Between the two, Lithuania's VAT rate (21%) tops China's (13%) by 8pp. The 181-country average is 15%: China sits below it, Lithuania sits above it. China's figure is dated 2025-12-31 and Lithuania's 2026-03-10, 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 |
| Lithuania | 20% | Source: PWC Worldwide Tax Summaries — Lithuania (Individual, Income determination) · as of 2026-03-10 |
| Difference | −20 pp | Lithuania higher |
Between the two, Lithuania's capital gains tax rate (20%) tops China's (0%) by 20pp. The 175-country average is 10.3%: China sits below it, Lithuania sits above it. China's figure is dated 1998-03-30 and Lithuania's 2026-03-10, 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 |
| Lithuania | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
There's no gap here — China and Lithuania both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Lithuania's 2026-03-10, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.