China

CN CNY¥ Chinese
Pros
World-class infrastructure and logistics networks for efficient global supply chain management.
High levels of physical security and low crime rates in major urban business centers.
Competitive corporate tax incentives for high-tech industries within specialized economic zones.
Cons
Extensive state surveillance and strict internet censorship restricting information flow and personal privacy.
Arbitrary regulatory enforcement and heavy state intervention in private business operations.
Systemic corruption and lack of transparent rule of law within the judicial system.

Long story short: Here, the Party never really leaves your office: your bank accounts, your data, your partnerships, they all eventually need an official stamp, and one badly framed social media post can cost you your license. Getting money out of the country can turn into an obstacle course thanks to tight capital controls.

In exchange, you work with infrastructure that feels like science fiction: 300 km/h trains, rock-solid mobile networks, and 20-minute deliveries anywhere in Beijing. In the wealthy districts, street crime is close to nonexistent, even walking alone at 3am. The local banking system is solid but fully state-controlled: no surprise collapses, but no real freedom either.

A few more things worth knowing: food that's mind-blowingly good at every price point, a massive domestic market if you know how to crack it, people who are ruthlessly pragmatic in business, and a cost of living that stays gentle even in Beijing's nicest neighborhoods.

VERYLOW TAX 3.8/10 HOLDING 5/10 DIVIDENDPIPELINE 3/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 5.1/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 45% at the top marginal rate in China, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
3 → 45%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 7 brackets
Bracket (USD)Rate
0 – 5,3313%
5,331 – 21,32410%
21,324 – 44,42420%
44,424 – 62,19425%
62,194 – 97,73330%
97,733 – 142,15735%
142,157 +45%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, FAIRLY.
China takes 20% when you sell, and that's the whole story: no annual wealth levy, no inheritance regime.

The state waits for the value to move before reaching for it; while it sits, nobody touches it.

02.1 Investment income
Capital gains
20%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
20%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
20%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 20% · Cryptocurrency transactions and mining are officially banned in China (2021 Notice). However, the State Taxation Administration (STA) applies general Personal Income Tax (PIT) rules to gains, treating them as 'Income from Property Transfer' at a 20% flat rate. Professional or high-frequency trading may be subject to progressive rates up to 45%. Authorities have recently (2024/2025) increased scrutiny on overseas crypto profits of residents, requiring global income disclosure.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairescommitted but not yet enforced

Easy to run a company there?

Long story short: NO.
China sits at the punchy end, with corporate tax at 25%, though an IP-box at 15% buys back part of the bill for IP-heavy businesses.

Outside qualifying IP income, prepare to get squeezed.

03.1 Rates
Corporate tax
5 → 25%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 444,2405%
444,240 +25%
VAT standard rate
13%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 distinct tiers in force
6%9%13%
Food & drink
9%
food
13%
non-alcoholic
13%
alcohol
Print media
13%
books
13%
ebooks
13%
newspapers
Culture
6%
cultural events
6%
cinema
6%
theatre
6%
museums
6%
sports
Transport
9%
public transit
9%
rail
9%
air
Hospitality
6%
hotels
6%
restaurants
6%
takeaway
Health
13%
pharma
13%
medical dev.
Energy
13%
electricity
9%
natural gas
13%
district heat.
9%
domestic fuel
Utilities
9%
water
13%
waste
Clothing
13%
kids clothing
Digital & telecom
6%
digital
9%
telecom
6%
broadcast
Construction
9%
construction
9%
social housing
Agriculture
9%
farm inputs
9%
animal feed
Personal services
6%
funeral
6%
hairdressing
Finance
6%
insurance
6%
financial svc.
03.2 Regime & registry
IP Box · Patent Box
15%
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesHigh and New Technology Enterprise (HNTE) and Software/IC Incentives · net income · patents, copyrighted software, designs, know how, plant varieties, industrial processes · vs. 25% corp
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · Chinese judicial practice, supported by Supreme People's Court precedents, generally holds that a sole shareholder of a one-person company cannot commit embezzlement (Art. 271 Criminal Law) or misappropriation (Art. 272 Criminal Law) against their own company while it is solvent, as there is no infringement of another's property rights. Instead, this act is treated as a 'confusion of property' (财产混同) under Article 63 of the Company Law, which triggers civil liability by piercing the corporate veil and making the shareholder personally liable for all corporate debts.
Shareholders privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesNational Enterprise Credit Information Publicity System (国家企业信用信息公示系统)
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesNational Enterprise Credit Information Publicity System (国家企业信用信息公示系统)
03.3 Incorporation cost
In this country, the most standard company form is called 有限责任公司 (外商独资) (Wholly Foreign-Owned Enterprise (WFOE)). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration Fees & Company Chops
USD 148
Professional Incorporation Agency Service Fee
USD 2,962
Foreign Document Notarization, Legalization & Translation
USD 1,037
Corporate Bank Account Opening & Setup Fees
USD 296
Total
USD 4,442

A good fit for a holding?

Long story short: NOT REALLY.
China carries an extensive treaty network (69 agreements) that cuts inbound withholding nicely.

The missing piece is a participation exemption: dividends coming up from subsidiaries eat the full corporate schedule (25%) unless a treaty does all the work on its own.

Good for operations; as a pure holding base, the domestic layer helps itself on the way through.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesChinese tax residents may be taxed on the retained profits of controlled foreign entities situated in low-tax regions (effective rate below 12.5%). Such earnings are considered deemed distributions. The authorities maintain a 'white list' of jurisdictions not subject to these specific rules.
04.2 Withholding tax · non-resident
WHT · dividends
10%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
10%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
10%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
64
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
4
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Source et informations complémentairesin negotiation
Tax treaty network
origin · CN 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with CN.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
China taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: PARTLY.
China has signed most of the standard exchange frameworks and runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

Multilateral reporting frameworks 4/9 active · 2 pending
CRS
2018
CARF
FATCA
MLI
2022
BEPS
MAAC
2015
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
China is clean on every major blacklist (FATF, EU, France, Spain, Portugal, Brazil) and sits inside the FATF club.

Wiring money to or from here raises zero eyebrows: no flags, no extra questions, no compliance officer waking up. Reputationally, a non-event.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in China is locked down (RSF rank #178). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
178/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 14 · ↓ 6 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
e-CNY
The main goal of e-CNY to provide a convenient, yet more efficient and secure retail payment system to increase financial inclusion, preserve monetary sovereignity, and to provide a "back up" payment infrastructure for the private sector payment solutions. Further, fair competition and interoperability should be promoted.
People's Bank of China
PILOT
mBridge
mBridge offers a unique opportunity to improve international trade settlement.Given that the total value of international trade transactions between the four participating jurisdictions amounted to more than USD$730 billion according to the World Bank, the mBridge Steering Committee has given priority to this use case. Testing of sample trade settlement transactions across 11 industries has commenced on the trial platform.
Saudi Arabian Monetary Authority, Hong Kong Monetary Authority, People's Bank of China, United Arab Emirates Central Bank, Bank of Thailand
PILOT YES

Connected to the world?

Long story short: SOMEWHAT CONNECTED.
China is only half-plugged in, and it's the half that hurts. Stripe won't take local businesses: to charge cards you'll be shopping for workarounds (a foreign entity, a local PSP, a merchant of record).

Amazon, at least, delivers to your door. 5/11 of the services we track run here.

Accept payments 2/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 2/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to China. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.