Taxes on income, profits and capital gains in China

China: Taxes on income, profits and capital gains was 17.5% in 2024. ▼ Falling

Latest (2024)
17.5%
Change on year
down 3.5%
World rank
111th
of 153 countries
All-time high
28.3%
in 2013
All-time low
16.4%
in 2007
Years of data
20
2005–2024

Taxes on income, profits and capital gains in China, 2005–2024

01020302005201420242005: 23.8 % of revenue2006: 24.6 % of revenue2007: 16.4 % of revenue2008: 25.4 % of revenue2009: 24.6 % of revenue2010: 23.1 % of revenue2011: 24.9 % of revenue2012: 26 % of revenue2013: 28.3 % of revenue2014: 19.9 % of revenue2015: 20.6 % of revenue2016: 21.2 % of revenue2017: 20.9 % of revenue2018: 20.1 % of revenue2019: 18.9 % of revenue2020: 21.2 % of revenue2021: 20.4 % of revenue2022: 20.4 % of revenue2023: 18.1 % of revenue2024: 17.5 % of revenue

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

China recorded 17.5% for taxes on income, profits and capital gains in 2024.

That represents a change of down 3.5% on the previous year and down 12.2% over ten years.

Over the whole period, taxes on income, profits and capital gains in China peaked at 28.3% in 2013 and was at its lowest, 16.4%, in 2007.

That places China 111th out of 153 countries with data for 2024, putting it in the middle of the range.

The long-run direction has been consistently falling across the 20 years of available data.

Taxes on income, profits and capital gains in China, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in China, 2005 to 2024.
Year % of revenue Change
2005 23.8%
2006 24.6% +3.2%
2007 16.4% -33.2%
2008 25.4% +54.9%
2009 24.6% -3.3%
2010 23.1% -5.9%
2011 24.9% +7.7%
2012 26.0% +4.3%
2013 28.3% +8.9%
2014 19.9% -29.7%
2015 20.6% +3.8%
2016 21.2% +2.9%
2017 20.9% -1.6%
2018 20.1% -3.7%
2019 18.9% -6.0%
2020 21.2% +11.9%
2021 20.4% -3.6%
2022 20.4% -0.2%
2023 18.1% -11.1%
2024 17.5% -3.5%

China compared with similar countries

  • China's 17.5% is below the median for upper middle income countries, which is 22.7%, 77% of the median. (48 countries reporting)
  • China's 17.5% is below the median for East Asia & Pacific, which is 22.7%, 77% of the median. (25 countries reporting)

Biggest year-on-year movements

Years where Taxes on income, profits and capital gains in China changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2008 +54.9% 16.4% 25.4%

Averages by decade

DecadeAverage LowestHighest Years
2000s 23.0% 16.4% 25.4% 5
2010s 22.4% 18.9% 28.3% 10
2020s 19.5% 17.5% 21.2% 5

Countries ranked near China

  1. 108 Türkiye 17.7% compare
  2. 109 Romania 17.7% compare
  3. 110 Serbia 17.6% compare
  4. 112 North Macedonia 17.3% compare
  5. 113 Azerbaijan 17.1% compare
  6. 114 Paraguay 16.5% compare

See the full ranking of 194 places →

More public sector data for China

All data for China →

Frequently asked questions

What is taxes on income, profits and capital gains in China?
Taxes on income, profits and capital gains in China was 17.5% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in China?
The highest recorded value was 28.3% in 2013.
What is the lowest taxes on income, profits and capital gains recorded in China?
The lowest recorded value was 16.4% in 2007.
How does China rank for taxes on income, profits and capital gains?
China ranks 111th out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in China?
Over the last ten years it is down 12.2%. The long-run trend across the full record is falling.
Where does this China data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in China. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 17 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/china/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.