Not a Latitax destination
China
A foreigner becomes taxable on worldwide income only after six consecutive years of 183+ days in China (a single absence of over 30 days resets the count); until then foreign-source income paid from abroad can be exempt, against a 45% top rate and 20% on dividends and equity gains.
Income tax, top rate
Secondary45%
Progressive 3-45% on comprehensive income.
Source: PwC Worldwide Tax Summaries - China · checked 2026-09-29Capital gains
Secondary20%
20% on gains from transfers of equity and property; gains on listed A-shares by individuals are currently exempt.
Source: PwC Worldwide Tax Summaries - China · checked 2026-09-29Corporate
Secondary25%
15% for qualifying high and new technology enterprises; reduced effective rates for small low-profit enterprises.
Source: PwC Worldwide Tax Summaries - China · checked 2026-09-29Inheritance
SecondaryNone
No inheritance or gift tax currently levied.
Source: PwC Worldwide Tax Summaries - China · checked 2026-09-29VAT
Secondary13%
Reduced rates of 9% and 6% depending on goods and services.
Source: PwC Worldwide Tax Summaries - China · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Chinasecondary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29