China VAT Rates 2026
China (中国 (Zhōngguó)) levies Value Added Tax as 增值税 (Zēngzhíshuì). The standard rate is 13%, applied to most goods and services. Reduced rates of 9% and 6% apply to agricultural products, utilities, transportation, construction, real estate.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 13% | Most goods and services |
| Reduced | 9% | Agricultural products, utilities, transportation, construction, real estate |
| Reduced | 6% | Modern and financial services, telecommunications value-added services |
| Zero-rated | 0% | Exports (with refund-rate schedule), international transport |
Registration and filing
| Registration threshold | CNY 5,000,000General-taxpayer status above CNY 5 million; smaller businesses pay a 3% levy as small-scale taxpayers |
| Tax authority | State Taxation Administration (STA) |
| Filing frequency | Monthly or quarterly depending on taxpayer category |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/CN endpoint to get China data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/CN
# No authentication required for rate lookups
# Response:
# { "country_code": "CN", "tax_type": "vat",
# "standard_rate": 13, "reduced_rates": [9, 6],
# "currency": "CNY", "last_updated": "2026-01-01" }Fetching the rate in code
// Fetch current China VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CN').then(r => r.json());
// → { standard_rate: 13, reduced_rates: [9, 6],
// currency: 'CNY' }
applyRate(rates.standard_rate);About China VAT
China's VAT — the world's largest by revenue — gained a statutory foundation on 1 January 2026 when the country's first VAT Law took effect, replacing "interim" regulations that had governed for three decades; rates stayed at 13/9/6. The dual-track system splits taxpayers into general (full input credit) and small-scale (3% levy, no credits) categories. Export refunds are a trade-policy lever: refund rates vary by product and are adjusted to steer industries, as when solar and battery refunds were trimmed in 2024.
VAT in China is administered by the State Taxation Administration (STA).
Sources: PwC Worldwide Tax Summaries · State Taxation Administration (accessed Jun 2026)
Rate history
- 2019Standard rate cut from 16% to 13% in the manufacturing stimulus
- 2026China's first VAT Law took effect on 1 January, replacing 1993 interim regulations
Frequently asked questions
What is the VAT rate in China in 2026?
13% standard (goods), 9% (agriculture, utilities, construction, property) and 6% (services); small-scale taxpayers pay a 3% levy instead.
What changed with China's 2026 VAT Law?
The law codified the system with statutory force from 1 January 2026 — rates and core mechanics were carried over unchanged from the interim regulations.
Related concepts and guides: