China public holidays 2026, VAT rate and tax data
China: VAT rate 13% since 1 Apr 2019; 7 public holidays in 2026; corporate tax rate 25%; policy interest rate 3%; inflation rate (CPI) 0.8%.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency CNY.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "CN", "series": "vat", "value": 13, "unit": "percent", "effective_from": "2019-04-01", "last_confirmed": "2026-07-23", "source": { "name": "国家税务总局 (State Taxation Administration)", "url": "https://fgk.chinatax.gov.cn/eng/c101270/c101271/c5157953/content.html" } }
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China public holidays 2026
7 days in 2026. Official source: 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2025年11月4日 (General Office of the State Council… · last verified 26 Aug 2026
Fixed by law 2 Confirmed 5
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | 元旦 New Year's Day | Fixed by law | 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2… |
| 15 Feb 2026 Sun | 春节 Spring Festival / Chinese New Year | Confirmed | 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2… |
| 4 Apr 2026 Sat | 清明节 Qingming / Tomb-Sweeping Festival | Confirmed | 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2… |
| 1 May 2026 Fri | 劳动节 Labour Day | Fixed by law | 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2… |
| 19 Jun 2026 Fri | 端午节 Dragon Boat Festival | Confirmed | 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2… |
| 25 Sep 2026 Fri | 中秋节 Mid-Autumn Festival | Confirmed | 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2… |
| 1 Oct 2026 Thu | 国庆节 National Day | Confirmed | 国务院办公厅关于2026年部分节假日安排的通知（国办发明电〔2025〕7号），2… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current China value
Rate schedules and breakdowns
Withholding tax rates
10% across 3 withholding taxes — no single rate · in force from 2008-01-01 · Official source: Enterprise Income Tax Law of the PRC (中华人民共和国企业所得税法, as amended 2018-12-29)… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends and other equity investment proceeds to non-resident enterprises | 10 | dividends, bonuses and other equity investment proceeds sourced in China and paid to a non-resident enterprise without an establishment in China (or not effectively connected with one); computed on the gross amount | 2008-01-01 | EIT Law arts. 3(3), 4(2) ('适用税率为20%' |
| Statutory 20% reduced to 10% by art. 91. Taxable base is the full gross receipt (Implementing Regulations, computation rule for art. 3(3) income). Withheld at source by the payer under art. 37. | |||||
| interest | Interest to non-resident enterprises | 10 | China-sourced interest paid to a non-resident enterprise without an establishment in China (or not effectively connected with one); computed on the gross amount | 2008-01-01 | EIT Law arts. 3(3), 4(2), 27(5), 37… |
| Art. 91 also EXEMPTS: interest on loans made by foreign governments to the Chinese government ('外国政府向中国政府提供贷款取得的利息所得'), interest on concessionary loans made by international financial organisations to the Chinese government and to resident enterprises, and other income exempted… | |||||
| royalties | Royalties to non-resident enterprises | 10 | China-sourced royalties (特许权使用费) paid to a non-resident enterprise without an establishment in China (or not effectively connected with one); computed on the gross amount | 2008-01-01 | EIT Law arts. 3(3), 4(2), 27(5), 37… |
| VAT (generally 6%) plus local surcharges apply separately to royalty payments outbound from China; this record serves only the enterprise income tax withholding. | |||||
Individual Income Tax
3–45% across 7 bands · in force from 2019-01-01 · Official source: 《中华人民共和国个人所得税法》个人所得税税率表一（综合所得适用）— 全年应纳税所得额分七级：不超过36,000元 3%；36,000–144,000… · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 36000 | 3 |
| 36000 | 144000 | 10 |
| 144000 | 300000 | 20 |
| 300000 | 420000 | 25 |
| 420000 | 660000 | 30 |
| 660000 | 960000 | 35 |
| 960000 | — | 45 |
Statutory social-insurance contributions
0–24% across 5 contribution branches · in force from 2026-03-01 · Official source: 中华人民共和国社会保险法 (Social Insurance Law of the PRC, 2010, amended 2018) arts. 10… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | ceiling monthly |
|---|---|---|---|---|---|---|---|
| yanglao_baoxian | Basic Old-Age Pension Insurance / 基本养老保险 (jiben yanglao baoxian) — Shanghai | 24 | 8 | 16 | percent | 缴费基数 — the employee's average monthly wage income for the PRECEDING calendar year, clamped between a floor of 60% and a ceiling of 300% of the city's 全口径城镇单位就业人员平均工资. For Shanghai, on the 2024 city average wage of 12,434 yuan a month, the band running from 1 July 2025 is 7,460 yuan (floor) to 37,302 yuan (ceiling) per month. The base is re-fixed once a year and does NOT track month-to-month pay. | 37302 |
| 24% COMBINED IS THE HEAVIEST SINGLE BRANCH IN THIS DATASET AND THE SPLIT IS DELIBERATELY UNEQUAL — employer 16%, employee 8%, a 2:1 ratio. THE 16% EMPLOYER RATE IS A NATIONAL CEILING REACHED BY PERMISSION, NOT A NATIONAL RATE: 国办发〔2019〕13号 permitted provinces above 16% to come… | |||||||
| yiliao_baoxian | Basic Medical Insurance including maternity / 职工基本医疗保险（含生育保险） plus 地方附加医疗保险 — Shanghai | 11 | 2 | 9 | percent | The same 缴费基数 as pension: prior-year average monthly wage clamped between 7,460 and 37,302 yuan a month for Shanghai from 1 July 2025. | 37302 |
| THE EMPLOYER'S 9% IS TWO SEPARATE CHARGES STACKED, AND ONLY SHANGHAI HAS THE SECOND ONE: 8.5% basic medical insurance (which since the 2019 merger also carries maternity insurance, so there is NO separate maternity line) plus 0.5% 地方附加医疗保险, a Shanghai-only local supplementary… | |||||||
| shiye_baoxian | Unemployment Insurance / 失业保险 (shiye baoxian) — Shanghai | 1 | 0.5 | 0.5 | percent | The same 缴费基数 as pension: prior-year average monthly wage clamped between 7,460 and 37,302 yuan a month for Shanghai from 1 July 2025. | 37302 |
| 1% TOTAL IS A STAGED REDUCTION FROM THE STATUTORY 3%, NOT THE UNDERLYING RATE — but Shanghai has now locked it in by a five-year instrument running to 31 December 2029, which is unusually long: most provinces renew the reduction in one- or two-year tranches, so elsewhere this… | |||||||
| gongshang_baoxian | Work-Related Injury Insurance / 工伤保险 (gongshang baoxian) — employer-only, risk-rated by industry, Shanghai | — | 0 | — | percent | The same 缴费基数 as the other branches: prior-year average monthly wage clamped between 7,460 and 37,302 yuan a month for Shanghai from 1 July 2025. | 37302 |
| NO SINGLE RATE — rate_employer is deliberately null, and the reason is statutory: the Social Insurance Law requires differentiation by industry risk. THE FULL SHANGHAI TARIFF, read off 沪人社规〔2024〕25号: category 1 — 0.2%; category 2 — 0.4%; category 3 — 0.7%; category 4 — 0.9%… | |||||||
| zhufang_gongjijin | Housing Provident Fund / 住房公积金 (zhufang gongjijin) — Shanghai, employer-matched, rate chosen by the employer within a statutory band | — | — | — | percent | A SEPARATE BASE FROM SOCIAL INSURANCE: the employee's average monthly wage for the preceding year, capped at 37,302 yuan and floored at 2,690 yuan a month for the Shanghai contribution year running from 1 July 2025. Note that the housing-fund FLOOR (2,690 yuan, tied to the local minimum wage) is far below the social-insurance floor (7,460 yuan) even though the two ceilings coincide. | 37302 |
| RATES ARE NULL BECAUSE THE EMPLOYER CHOOSES THEM, WITHIN A BAND — this is not a missing value. For Shanghai the mandatory band is 5% to 7% (whole numbers only) and the EMPLOYER AND EMPLOYEE RATES MUST BE IDENTICAL, so a 7% employer necessarily deducts 7% from the employee. A… | |||||||
Tax filing deadlines
6 deadline rules · in force from — · Official source: 6 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return_and_payment | VAT (增值税) return and payment — one-month 计税期间 | monthly | 纳税人以一个月为一个计税期间的 (taxpayers assigned a one-month taxable period by the competent tax authority) | primary | 2026-10-28 | 中华人民共和国增值税法 |
| '日内' includes the end day (实施细则第一百零八条), so the 15th day after the period end, i.e. the 15th of the following month. The second limb of 实施细则第一百零九条 (extension by the number of rest days when 3+ consecutive statutory rest days fall inside the filing window, e.g. Spring Festival… | ||||||||
| vat-return-quarterly | vat | return_and_payment | VAT (增值税) return and payment — one-quarter 计税期间 | quarterly | 纳税人以一个季度为一个计税期间的 (taxpayers assigned a quarterly taxable period, typically small-scale taxpayers) | primary | 2026-10-28 | 中华人民共和国增值税法 |
| Same caveat on the 3+ consecutive rest-day extension as vat-return-monthly. | ||||||||
| iit-withholding-monthly | paye | return_and_payment | Individual income tax (个人所得税) withheld — remittance and 扣缴个人所得税申报表 | monthly | 扣缴义务人 (withholding agents) — monthly or per-payment withholding | primary | 2026-10-28 | 中华人民共和国个人所得税法 |
| '次月十五日内' = by the 15th of the following month. Same 3+ consecutive rest-day extension caveat as VAT. | ||||||||
| eit-prepayment-quarterly | cit | provisional_return | Enterprise income tax (企业所得税) prepayment return and payment — quarterly | quarterly | 企业 prepaying by quarter (企业所得税分月或者分季预缴) | primary | 2026-10-28 | 中华人民共和国企业所得税法 |
| The tax year is fixed by law as the calendar year (第五十三条), so year_end is not variable. The fourth-quarter prepayment is still due within 15 days of 31 December, before the annual reconciliation. Whether an enterprise prepays monthly or quarterly is set by the tax authority; see… | ||||||||
| eit-prepayment-monthly | cit | provisional_return | Enterprise income tax (企业所得税) prepayment return and payment — monthly | monthly | 企业 prepaying by month | primary | 2026-10-28 | 中华人民共和国企业所得税法 |
| Monthly prepayment variant of eit-prepayment-quarterly. | ||||||||
| eit-annual-reconciliation | cit | return_and_payment | Enterprise income tax annual return and final settlement (汇算清缴) | annual | 企业 (enterprises) — annual EIT return | primary | 2026-10-28 | 中华人民共和国企业所得税法 |
| Within five months of 31 December = 31 May. Enterprises ceasing business mid-year reconcile within 60 days of cessation (第五十五条), not modelled. | ||||||||
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