Company tax & invoicing
Corporate income tax, VAT, fapiao and customs duties for foreign-invested companies.
China tax rates in 2026: a quick reference for foreign businesses
China's corporate income tax rate is 25%, with 15% for qualifying high-tech and encouraged-industry companies and an effective 5% for small low-profit enterprises until 2027. VAT is 13%, 9% or 6%. Individual income tax runs from 3% to 45%, and dividends paid abroad carry 10% withholding tax before treaty relief.
Fapiao in China: the complete guide for foreign companies
A fapiao is China's official tax invoice, issued through the tax authority's system. Without one, a business generally can't deduct the expense or reclaim input VAT. Special VAT fapiao allow input VAT credit; general fapiao don't. Most fapiao are now fully digital.
China's VAT Law: what changed on 1 January 2026
China's VAT Law took effect on 1 January 2026, replacing the provisional regulations that applied for decades. The headline rates stay at 13%, 9% and 6%. The law tightens the rules on small-scale taxpayer status, adds a general anti-avoidance rule and clarifies when services and intangibles are taxed in China.
China import taxes: customs duty, import VAT and consumption tax
Goods imported into China can carry three taxes: customs duty (rate set by the HS code and origin), import VAT (13% or 9%) and, for some goods, consumption tax. Duty is calculated on the customs value, and import VAT on the value plus duty and consumption tax. Cross-border e-commerce retail imports have their own regime.
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