CN · AsiaRO · Europe
China vs Romania: tax rates compared
China has an income tax rate of 45%, 35pp above Romania's 10%. The 200-country average is 28%: China sits above it, Romania sits below it. China's figure is dated 2025-12-31 and Romania's 2026-03-30, 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
| Tax | CN | RO | Difference |
|---|---|---|---|
| Income Tax | 45% | 10% | CN +35 pplargest gap |
| Corporate Tax | 25% | 16% | CN +9 pp |
| VAT | 13% | 21% | RO +8 pp |
| Capital Gains Tax | 0% | 3% | RO +3 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 |
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Difference | +35 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Romania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9 pp | China higher |
China has a corporate tax rate of 25%, 9pp above Romania's 16%. The 201-country average is 22.6%: China sits above it, Romania 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 |
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Difference | −8 pp | Romania higher |
Romania has a VAT rate of 21%, 8pp above China's 13%. The 181-country average is 15%: China sits below it, Romania sits above it. China's figure is dated 2025-12-31 and Romania's 2026-03-30, 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 |
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| Difference | −3 pp | Romania higher |
Romania has a capital gains tax rate of 3%, 3pp above China's 0%. The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Romania's 2026-03-30, 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 |
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
China and Romania share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Romania's 2026-03-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.