China
CHN·Asia
Official Tax Sources
Unique / Country-Specific Tax
Small Taxpayer VAT 3%; Land Value Increment Tax
Source: chinatax.gov.cnNotes
State Taxation Administration
Regional Tax Variations (32)
Anhui
Local development surcharges
Standard CIT 25%; provincial incentives
EV battery supply chain
Beijing
15% CIT in Zhongguancun; R&D 175% deduction
Zhongguancun 15% CIT; R&D super-deduction 175%
ZGC National Innovation Demonstration Zone
Chongqing
15% CIT in FTZ; Belt & Road hub
15% CIT encouraged sectors; FTZ incentives
Inland FTZ; auto and electronics
Fujian
15% CIT in FTZ zones
Pingtan/Fujian FTZ incentives; ASEAN hub
Cross-strait trade with Taiwan
Gansu
15% CIT (western development policy)
Western development incentives 15% CIT
Silk Road; renewable energy
Guangdong
15% CIT GBA; export VAT refunds; QFII
GBA 15% CIT; Guangzhou/Shenzhen hubs
Greater Bay Area policy
Guangxi
15% CIT ASEAN-oriented sectors
ASEAN corridor incentives; 15% CIT encouraged
ASEAN trade gateway
Guizhou
Big Data Comprehensive Pilot Zone; 15% CIT tech
Big data incentives; 15% tech CIT
Facebook data centres equivalent; Guiyang
Hainan
0% CIT pilot (from 2025 full); 0-15% PIT for high-talent
0% CIT encouraged industries; 0% PIT for talent; HNFTP
HNFTP = Hainan Free Trade Port; national pilot
Hebei
Xiong'an: 15% CIT; green tech incentives
Xiong'an New Area incentives; Zhengding FTZ
Surrounds Beijing; Xiongan new city
Heilongjiang
Border trade reduced tariffs
Border trade incentives; Russia corridor
Russia border; grain and timber
Henan
Cross-border e-commerce incentives (Zhengzhou)
Zhengzhou comprehensive bonded zone
Foxconn major employer; logistics hub
Hubei
15% CIT in Optical Valley; pharma hub
Wuhan East Lake High-Tech 15% CIT
Wuhan; East Lake Innovation Demo Zone
Hunan
Tech zone incentives Changsha
Changsha tech incentives; standard otherwise
CRRC rail; engineering hub
Jiangsu
15% CIT high-tech; Suzhou Industrial Park
FTZ Nanjing/Suzhou incentives; high-tech 15%
Suzhou: model industrial park with Singapore
Jiangxi
Rare earth royalties; standard CIT
Copper/rare earth incentives; developing
Nanchang; rare earth mining
Jilin
NE revitalisation tax incentives
Auto industry (FAW) incentives; NE revitalisation
First Auto Works; grain belt
Liaoning
Dalian FTZ; NE incentives; 15% CIT hi-tech
NE revitalisation incentives; Dalian FTZ
Dalian port; heavy industry
Inner Mongolia (Nei Menggu)
15% CIT western development; coal/wind energy
Western development; 15% CIT; energy
Largest coal producer; renewable energy
Ningxia
15% CIT western; halal food incentives
Western development 15% CIT; Arab trade hub
China-Arab expo base; Muslim minority region
Qinghai
15% CIT; renewable incentives
Western 15% CIT; lithium/solar
Tibet Plateau; lithium; solar
Shandong
FTZ Qingdao; RCEP platform
Qingdao FTZ; standard otherwise
Beer (Tsingtao); heavy manufacturing
Shanghai
15% CIT FTZ; science tax credits (Zhang Jiang)
15% CIT in FTZ/Lingang; pilot financial reforms
First pilot FTZ; financial centre
Shanxi
Coal royalty; standard CIT otherwise
Coal royalties; transition economy
Coal capital of China
Sichuan
15% CIT Chengdu Hi-Tech; video game cluster
Chengdu FTZ; IT/game industry 15%
Chengdu: panda city; tech hub
Tianjin
15% CIT Binhai FTZ; finance/fintech
FTZ Binhai; financial 15% CIT incentives
Major port adjacent to Beijing
Xinjiang
15% CIT; Central Asia gateway
Western 15% CIT; energy; CGBP
Silk Road; oil/gas; BRI hub
Tibet (Xizang)
15% CIT; subsidy-heavy development
Western 15% CIT; special development
Highest altitude; strategic region
Yunnan
15% CIT; ASEAN gateway; Kunming hub
GMS corridor; 15% CIT encouraged; SE Asia trade
Greater Mekong Subregion hub
Zhejiang
15% CIT hi-tech; digital economy pilot Hangzhou
Hangzhou digital economy; Alibaba HQ; 15%
Alibaba/Ant Group; digital economy province
Hong Kong SAR
Two-tier CIT (8.25%/16.5%); 0% import duty; 0% CGT; 0% IHT
Territorial 16.5% CIT; 0% GST; no CGT; two-rate profits tax
High degree of autonomy; own OECD-listed regime
Macau SAR
12% CIT; gaming tax 35-40% of gross revenue
12% CIT (complementary tax); 3% tourism tax; gaming levies 35-40%
Gaming capital; Portuguese heritage; 1C2S
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Anhui | Standard CIT 25%; provincial incentives | Local development surcharges | EV battery supply chain |
| Beijing | Zhongguancun 15% CIT; R&D super-deduction 175% | 15% CIT in Zhongguancun; R&D 175% deduction | ZGC National Innovation Demonstration Zone |
| Chongqing | 15% CIT encouraged sectors; FTZ incentives | 15% CIT in FTZ; Belt & Road hub | Inland FTZ; auto and electronics |
| Fujian | Pingtan/Fujian FTZ incentives; ASEAN hub | 15% CIT in FTZ zones | Cross-strait trade with Taiwan |
| Gansu | Western development incentives 15% CIT | 15% CIT (western development policy) | Silk Road; renewable energy |
| Guangdong | GBA 15% CIT; Guangzhou/Shenzhen hubs | 15% CIT GBA; export VAT refunds; QFII | Greater Bay Area policy |
| Guangxi | ASEAN corridor incentives; 15% CIT encouraged | 15% CIT ASEAN-oriented sectors | ASEAN trade gateway |
| Guizhou | Big data incentives; 15% tech CIT | Big Data Comprehensive Pilot Zone; 15% CIT tech | Facebook data centres equivalent; Guiyang |
| Hainan | 0% CIT encouraged industries; 0% PIT for talent; HNFTP | 0% CIT pilot (from 2025 full); 0-15% PIT for high-talent | HNFTP = Hainan Free Trade Port; national pilot |
| Hebei | Xiong'an New Area incentives; Zhengding FTZ | Xiong'an: 15% CIT; green tech incentives | Surrounds Beijing; Xiongan new city |
| Heilongjiang | Border trade incentives; Russia corridor | Border trade reduced tariffs | Russia border; grain and timber |
| Henan | Zhengzhou comprehensive bonded zone | Cross-border e-commerce incentives (Zhengzhou) | Foxconn major employer; logistics hub |
| Hubei | Wuhan East Lake High-Tech 15% CIT | 15% CIT in Optical Valley; pharma hub | Wuhan; East Lake Innovation Demo Zone |
| Hunan | Changsha tech incentives; standard otherwise | Tech zone incentives Changsha | CRRC rail; engineering hub |
| Jiangsu | FTZ Nanjing/Suzhou incentives; high-tech 15% | 15% CIT high-tech; Suzhou Industrial Park | Suzhou: model industrial park with Singapore |
| Jiangxi | Copper/rare earth incentives; developing | Rare earth royalties; standard CIT | Nanchang; rare earth mining |
| Jilin | Auto industry (FAW) incentives; NE revitalisation | NE revitalisation tax incentives | First Auto Works; grain belt |
| Liaoning | NE revitalisation incentives; Dalian FTZ | Dalian FTZ; NE incentives; 15% CIT hi-tech | Dalian port; heavy industry |
| Inner Mongolia (Nei Menggu) | Western development; 15% CIT; energy | 15% CIT western development; coal/wind energy | Largest coal producer; renewable energy |
| Ningxia | Western development 15% CIT; Arab trade hub | 15% CIT western; halal food incentives | China-Arab expo base; Muslim minority region |
| Qinghai | Western 15% CIT; lithium/solar | 15% CIT; renewable incentives | Tibet Plateau; lithium; solar |
| Shandong | Qingdao FTZ; standard otherwise | FTZ Qingdao; RCEP platform | Beer (Tsingtao); heavy manufacturing |
| Shanghai | 15% CIT in FTZ/Lingang; pilot financial reforms | 15% CIT FTZ; science tax credits (Zhang Jiang) | First pilot FTZ; financial centre |
| Shanxi | Coal royalties; transition economy | Coal royalty; standard CIT otherwise | Coal capital of China |
| Sichuan | Chengdu FTZ; IT/game industry 15% | 15% CIT Chengdu Hi-Tech; video game cluster | Chengdu: panda city; tech hub |
| Tianjin | FTZ Binhai; financial 15% CIT incentives | 15% CIT Binhai FTZ; finance/fintech | Major port adjacent to Beijing |
| Xinjiang | Western 15% CIT; energy; CGBP | 15% CIT; Central Asia gateway | Silk Road; oil/gas; BRI hub |
| Tibet (Xizang) | Western 15% CIT; special development | 15% CIT; subsidy-heavy development | Highest altitude; strategic region |
| Yunnan | GMS corridor; 15% CIT encouraged; SE Asia trade | 15% CIT; ASEAN gateway; Kunming hub | Greater Mekong Subregion hub |
| Zhejiang | Hangzhou digital economy; Alibaba HQ; 15% | 15% CIT hi-tech; digital economy pilot Hangzhou | Alibaba/Ant Group; digital economy province |
| Hong Kong SAR | Territorial 16.5% CIT; 0% GST; no CGT; two-rate profits tax | Two-tier CIT (8.25%/16.5%); 0% import duty; 0% CGT; 0% IHT | High degree of autonomy; own OECD-listed regime |
| Macau SAR | 12% CIT (complementary tax); 3% tourism tax; gaming levies 35-40% | 12% CIT; gaming tax 35-40% of gross revenue | Gaming capital; Portuguese heritage; 1C2S |