CN · AsiaMV · Asia
China vs Maldives: tax rates compared
China's income tax rate is 30pp higher than Maldives's (45% vs 15%). The 200-country average is 28%: China sits above it, Maldives sits below it. China's figure is dated 2025-12-31 and Maldives's 2020-01-01, 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 | MV | Difference |
|---|---|---|---|
| Income Tax | 45% | 15% | CN +30 pplargest gap |
| Corporate Tax | 25% | 15% | CN +10 pp |
| VAT | 13% | 8% | CN +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 |
| Maldives | 15% | Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01 |
| Difference | +30 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Maldives | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | China higher |
China's corporate tax rate is 10pp higher than Maldives's (25% vs 15%). The 201-country average is 22.6%: China sits above it, Maldives 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 |
| Maldives | 8% | Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01 |
| Difference | +5 pp | China higher |
China's VAT rate is 5pp higher than Maldives's (13% vs 8%). The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and Maldives's 2023-01-01, 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 |
| Maldives | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Maldives's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.