CN · AsiaRU · Europe
China vs Russia: tax rates compared
China's income tax rate is 23pp higher than Russia's (45% vs 22%). The 200-country average is 28%: China sits above it, Russia sits below it. China's figure is dated 2025-12-31 and Russia's 2026-07-04, 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 | RU | Difference |
|---|---|---|---|
| Income Tax | 45% | 22% | CN +23 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 13% | 22% | RU +9 pp |
| Capital Gains Tax | 0% | 15% | RU +15 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 |
| Russia | 22% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| Difference | +23 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Russia | 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 Russia's — both sit at 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 |
| Russia | 22% | Source: Federal Tax Service of Russia (FNS) — VAT rate transition guidance · as of 2026-01-01 |
| Difference | −9 pp | Russia higher |
Russia's VAT rate is 9pp higher than China's (22% vs 13%). The 181-country average is 15%: China sits below it, Russia sits above it. China's figure is dated 2025-12-31 and Russia's 2026-01-01, 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 |
| Russia | 15% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| Difference | −15 pp | Russia higher |
Russia's capital gains tax rate is 15pp higher than China's (15% vs 0%). The 175-country average is 10.3%: China sits below it, Russia sits above it. China's figure is dated 1998-03-30 and Russia's 2026-07-04, 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 |
| Russia | 0% | Source: Tax Code of the Russian Federation, Part Two (official consolidated text via KonsultantPlus legal reference database) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Russia'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 Russia's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.