CN · AsiaTW · Asia
China vs Taiwan: tax rates compared
China's income tax rate is 5pp higher than Taiwan's (45% vs 40%). The 200-country average is 28%: both sit above it. China's figure is dated 2025-12-31 and Taiwan's 2026-01-12, 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 | TW | Difference |
|---|---|---|---|
| Income Tax | 45% | 40% | CN +5 pp |
| Corporate Tax | 25% | 20% | CN +5 pp |
| VAT | 13% | 5% | CN +8 pplargest gap |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Taiwan | 40% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +5 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Taiwan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | China higher |
China's corporate tax rate is 5pp higher than Taiwan's (25% vs 20%). The 201-country average is 22.6%: China sits above it, Taiwan 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 |
| Taiwan | 5% | Source: PWC Worldwide Tax Summaries — Taiwan (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +8 pp | China higher |
China's VAT rate is 8pp higher than Taiwan's (13% vs 5%). The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and Taiwan's 2026-01-12, 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Income determination / Capital gains tax rates quick chart) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
China's capital gains tax rate is identical to Taiwan's — both sit at 0%. The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Taiwan's 2026-01-12, 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Taiwan'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 Taiwan's 2026-01-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.