CN · AsiaNL · Europe
China vs Netherlands: tax rates compared
Netherlands's income tax rate is 4.5pp higher than China's (49.5% 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
| Tax | CN | NL | Difference |
|---|---|---|---|
| Income Tax | 45% | 49.5% | NL +4.5 pp |
| Corporate Tax | 25% | 25.8% | NL +0.8 pp |
| VAT | 13% | 21% | NL +8 pp |
| Capital Gains Tax | 0% | 36% | NL +36 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 |
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −4.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.8 pp | Netherlands higher |
Netherlands's corporate tax rate is 0.8pp higher than China's (25.8% vs 25%). The 201-country average is 22.6%: both sit above 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 |
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −8 pp | Netherlands higher |
Netherlands's VAT rate is 8pp higher than China's (21% vs 13%). The 181-country average is 15%: China sits below it, Netherlands sits above it. China's figure is dated 2025-12-31 and Netherlands's 2026-05-29, 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 |
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Difference | −36 pp | Netherlands higher |
Netherlands's capital gains tax rate is 36pp higher than China's (36% vs 0%). The 175-country average is 10.3%: China sits below it, Netherlands sits above it. China's figure is dated 1998-03-30 and Netherlands's 2026-05-29, 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 |
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Netherlands's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.