China Tax & Investment Guides
16 guides covering Chinese taxation, personal income tax (个人所得税), corporate tax (企业所得税), VAT (增值税), capital gains tax, property tax (房产税), social insurance, and cross-border rules.
Personal Tax & Residency
个人所得税, filing, residency rules, and cross-border
China Cross-Border Tax Guide 2026 — Foreigner IIT, 6-Year Rule, Tax Treaties
Guide to China's cross-border tax rules for foreigners — IIT 6-year rule, 183-day threshold, 5-year rule for permanent establishments, individual income tax treaty relief, and planning strategies.
China Personal Tax Guide 2026 — IIT (3-45% Progressive)
China Individual Income Tax (IIT). Progressive rates 3-45%, standard deduction RMB 5,000/month, special deductions for housing, education, elderly care, medical, children, and rent. Annual reconciliation.
China Tax Filing Guide 2026 — Annual IIT Reconciliation, Monthly Withholding, E-Portal
Step-by-step guide to China's IIT filing system — annual reconciliation (Jan-Mar), monthly withholding by employers, the 自然人电子税务局 e-portal, special additional deductions, and deadlines.
China Tax Residency Guide 2026 — 183-Day Rule, 6-Year Rule, Habitual Residence
Guide to Chinese tax residency determination — 183-day physical presence test, 6-year rule for foreigners, habitual residence (习惯性居住), and tie-breaker clauses under tax treaties.
VAT & Indirect Tax
增值税 (VAT), e-commerce, and indirect taxes
Business & Corporate Tax
企业所得税 25%, company forms, and starting a business
China Business Registration Guide 2026 — WFOE, Joint Venture, Representative Office
Guide to registering a business in China — WFOE (Wholly Foreign-Owned Enterprise), Joint Venture, Representative Office, EIT registration, timelines, costs, and compliance obligations.
China Corporate Tax Guide 2026 — EIT 25% with Incentives
China Corporate Income Tax (EIT). Standard rate 25%, reduced 15% for hi-tech/SMEs, 10% for encouraged industries. Transfer pricing rules and tax incentives.
Investment & Savings
Capital gains, dividends, crypto, and investment income
China Capital Gains Guide 2026 — IIT Rules for Equity & Property
capital gains taxation in China. Equity transfers taxed at 20% flat or included in IIT. Property gains included in IIT or taxed at 20% separately. No separate CGT regime.
China Crypto Tax Guide 2026 — Trading Ban, Declaration, Tax Framework
Guide to cryptocurrency taxation in China — crypto trading banned since 2021, no official tax framework for crypto gains, holdings may be declared, and the evolving regulatory landscape in 2026.
China Investment Income Guide 2026 — Dividends, Interest & QFII/RQFII
investment income taxation in China. Dividends 20% withholding, interest 20%, QFII/RQFII rules for foreign investors. Tax treaties and exemptions.
Wealth & Property Tax
房产税 and wealth-related taxes
China Inheritance & Gift Tax Guide 2026 — No Inheritance Tax
inheritance and gift taxation in China. No inheritance tax exists. Gift tax situations arise through IIT on deemed income. Property transfers and cross-border issues.
China Property Tax Guide 2026 — Rates, Deed Tax & Stamp Duty
China property taxation. Property tax 1.2% on owned property / 12% on rental income, deed tax 1-3% on purchases, stamp duty 0.05%. Local pilot programmes.
China Wealth Tax Guide 2026 — No Wealth Tax
wealth taxation in China. No net wealth tax exists. Property-related holdings are taxed through property tax, deed tax, and other indirect taxes. Comparison with countries that levy wealth tax.
Employment & Social Charges
Payroll tax, social contributions, and pension
China Pension Guide 2026 — Basic Social Pension, Individual Accounts, Enterprise Annuity
Guide to China's three-pillar pension system — basic social pension (pay-as-you-go), mandatory individual accounts, enterprise annuity, and private pension schemes.
China Social Contributions Guide 2026 — Pension, Medical, Housing Fund Rates
China's mandatory social contributions — pension 16%+8%, medical 6.5%+2%, unemployment 0.5%+0.5%, housing fund 5-12%, and how they apply to employers and employees.
Tools & Calculators
China Salary Calculator
Net pay with individual income tax and social insurance
China VAT Calculator
增值税 13%/9%/6% net/gross
China Corporate Tax Calculator
企业所得税 25% standard rate
China Capital Gains Calculator
CGT on shares, property, and assets
China Property Tax Calculator
房产税 on property ownership
China Wealth Tax Calculator
No nationwide wealth tax in China
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool