China corporate tax rate
Standard statutory Enterprise Income Tax (EIT) rate on resident-enterprise taxable profits, set by Article 4 of the Enterprise Income Tax Law of the PRC (中华人民共和国企业所得税法), effective 1 Jan 2008. Administered by the State Taxation Administration (国家税务总局).
| Current value | 25 percent |
|---|---|
| In force from | 2008-01-01 |
| Official source | 《中华人民共和国企业所得税法》第四条 — 企业所得税的税率为25% (Enterprise Income Tax Law of the PRC, Article 4: the EIT rate is 25%; effective 1 Jan 2008, integrating the former separate domestic- and foreign-enterprise regimes) |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
25% is the standard/headline rate on resident enterprises' worldwide taxable income (Art. 4, EIT Law, in force since 1 Jan 2008 when the unified law replaced the split domestic 33% / foreign-enterprise regimes). Non-resident enterprises with certain PRC-source income have a 20% statutory rate (reduced to 10% by regulation as a withholding rate). Major reduced/preferential rates (documented here, NOT served as the headline): 15% for State-encouraged High and New Technology Enterprises (HNTEs) and for qualifying firms in specified zones (e.g. Hainan Free Trade Port, western-region encouraged industries); 20% nominal for qualifying Small and Low-Profit Enterprises (小型微利企业), whose effective burden is pushed far lower (roughly 5%) by taxing only a reduced portion of income under time-limited relief; various super-deductions for R&D. These preferences do not change the 25% standard rate. Served from the STA English 'Tax System' page; the full EIT Law text is in the STA policy library at fgk.chinatax.gov.cn and on npc.gov.cn.
Get it programmatically
curl https://asiaref.dev/v1/cn/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/cn/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/cn/corporate-taxOther China series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates