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China vs Vietnam: tax rates compared
China's income tax rate is 10pp higher than Vietnam's (45% vs 35%). The 200-country average is 28%: both sit above it. China's figure is dated 2025-12-31 and Vietnam's 2026-03-09, 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 | VN | Difference |
|---|---|---|---|
| Income Tax | 45% | 35% | CN +10 pplargest gap |
| Corporate Tax | 25% | 20% | CN +5 pp |
| VAT | 13% | 10% | CN +3 pp |
| Capital Gains Tax | 0% | 0.1% | VN +0.1 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 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +10 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 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 Vietnam's (25% vs 20%). The 201-country average is 22.6%: China sits above it, Vietnam 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 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +3 pp | China higher |
China's VAT rate is 3pp higher than Vietnam's (13% vs 10%). The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and Vietnam's 2026-03-09, 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 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −0.1 pp | Vietnam higher |
Vietnam's capital gains tax rate is 0.1pp higher than China's (0.1% vs 0%). The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Vietnam's 2026-03-09, 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 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Vietnam'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 Vietnam's 2026-03-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.