Asia-Pacific · CNY
China
Reviewed 2026-06-21
Top income tax
45%
Self-employed SS
Optional
VAT
13%
Capital gains
20%
Exit tax
No
Nomad visa
No
55
/ 100
Tax efficiency37
Ease to enter55
Ease to exit81
Cost of living91
Internet49
English25
China taxes resident individuals on worldwide income using a progressive scale that tops out at 45 percent, and you become a tax resident after 183 days of presence in a tax year. There is no dedicated digital nomad or standalone entrepreneur visa, so a solopreneur generally needs a company-sponsored work permit (Z visa) or qualifies as high-end talent (R visa). Living costs are well below New York and broadband is fast, but English proficiency is low and capital controls plus a complex local social security system add friction.
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate3%
Top rate threshold$133,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate10.5%
Employer SS rate27%
Indirect & other taxes
VAT standard rate13%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameTax-exempt fringe benefits for foreign individuals (extended through end of 2027)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index30.5
Internet speed214 Mbps
English proficiencyLow
Civil liberties18
Sources
- PwC Worldwide Tax Summaries — China Individual Taxes on personal income
- PwC Worldwide Tax Summaries — China Individual Other taxes (social security, VAT, no inheritance/wealth tax)
- PwC Worldwide Tax Summaries — China Individual Residence (183-day rule)
- PwC Worldwide Tax Summaries — China Corporate Taxes on corporate income and withholding/CFC
- EF EPI — China English proficiency band
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.