CN · AsiaAE · Asia
China vs United Arab Emirates: tax rates compared
Between the two, China's income tax rate (45%) tops United Arab Emirates's (0%) by 45pp. The 200-country average is 28%: China sits above it, United Arab Emirates sits below it. China's figure is dated 2025-12-31 and United Arab Emirates's 2026-03-12, 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 | AE | Difference |
|---|---|---|---|
| Income Tax | 45% | 0% | CN +45 pplargest gap |
| Corporate Tax | 25% | 9% | CN +16 pp |
| VAT | 13% | 5% | CN +8 pp |
| 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Taxes on personal income) · as of 2026-03-12 |
| Difference | +45 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Arab Emirates | 9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +16 pp | China higher |
Between the two, China's corporate tax rate (25%) tops United Arab Emirates's (9%) by 16pp. The 201-country average is 22.6%: China sits above it, United Arab Emirates 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 |
| United Arab Emirates | 5% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Corporate, Other taxes) · as of 2026-03-12 |
| Difference | +8 pp | China higher |
Between the two, China's VAT rate (13%) tops United Arab Emirates's (5%) by 8pp. The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and United Arab Emirates's 2026-03-12, 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Income determination) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — China and United Arab Emirates both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and United Arab Emirates's 2026-03-12, 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Other taxes) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — China and United Arab Emirates both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and United Arab Emirates's 2026-03-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.