CN · AsiaUA · Europe
China vs Ukraine: tax rates compared
China's income tax rate is 27pp higher than Ukraine's (45% vs 18%). The 200-country average is 28%: China sits above it, Ukraine sits below it. China's figure is dated 2025-12-31 and Ukraine's 2026-06-30, 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 | UA | Difference |
|---|---|---|---|
| Income Tax | 45% | 18% | CN +27 pplargest gap |
| Corporate Tax | 25% | 18% | CN +7 pp |
| VAT | 13% | 20% | UA +7 pp |
| Capital Gains Tax | 0% | 18% | UA +18 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +27 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | China higher |
China's corporate tax rate is 7pp higher than Ukraine's (25% vs 18%). The 201-country average is 22.6%: China sits above it, Ukraine 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 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −7 pp | Ukraine higher |
Ukraine's VAT rate is 7pp higher than China's (20% vs 13%). The 181-country average is 15%: China sits below it, Ukraine sits above it. China's figure is dated 2025-12-31 and Ukraine's 2026-06-30, 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Ukraine individual row) · as of 2026-06-30 |
| Difference | −18 pp | Ukraine higher |
Ukraine's capital gains tax rate is 18pp higher than China's (18% vs 0%). The 175-country average is 10.3%: China sits below it, Ukraine sits above it. China's figure is dated 1998-03-30 and Ukraine's 2026-06-30, 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 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Ukraine'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 Ukraine's 2026-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.