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China · Corporate tax rate

China Corporate tax rate

Source: OECD (via DBnomics). · updated 2025-12-31

Latest · 202525%
Previous · 202425%
Highest · 200033%
Lowest · 200825%

China's corporate tax rate stands at 25% as of 2025-12-31, up from 25% in 2024. Historical data runs from 2000 to 2025 (26 observations).

Recent trend

In 2025, China's corporate tax rate was 25%, unchanged from 25% in 2024.

In 2024, China's corporate tax rate was 25%, unchanged from 25% in 2023.

In 2023, China's corporate tax rate was 25%, unchanged from 25% in 2022.

In 2022, China's corporate tax rate was 25%, unchanged from 25% in 2021.

In 2021, China's corporate tax rate was 25%, unchanged from 25% in 2020.

China Corporate tax rate — historical data

YearValueChange
202525%+0%
202425%+0%
202325%+0%
202225%+0%
202125%+0%
202025%+0%
201925%+0%
201825%+0%
201725%+0%
201625%+0%
201525%+0%
201425%+0%
201325%+0%
201225%+0%
201125%+0%
201025%+0%
200925%+0%
200825%-8%
200733%+0%
200633%+0%
200533%+0%
200433%+0%
200333%+0%
200233%+0%
200133%+0%
200033%

Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).

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Frequently asked questions

What is China's corporate tax rate?

China's corporate tax rate is 25% as of 2025-12-31, compared with 25% in 2024. Source: OECD (via DBnomics).

What was the highest corporate tax rate in China?

The highest recorded value is 33% (2000); the lowest is 25% (2008), across data from 2000 to 2025.

Where does this data come from?

Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.