China vs India: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- China
- India
How they compare
India currently reports 25.17 Percentage of taxable income against 25 Percentage of taxable income in China, a difference of 0.17 Percentage of taxable income.
Across all 27 years both countries report, India has been ahead every year.
China ranks 44th and India ranks 43rd of 128 countries.
India has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | China | India | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 31.4 Percentage of taxable income | 45.04 Percentage of taxable income | 13.64 Percentage of taxable income | India |
| 2010s | 25 Percentage of taxable income | 45.64 Percentage of taxable income | 20.64 Percentage of taxable income | India |
| 2020s | 25 Percentage of taxable income | 25.17 Percentage of taxable income | 0.17 Percentage of taxable income | India |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher corporate income tax (cit) - statutory and targeted small business, China or India?
- India, at 25.17 Percentage of taxable income against 25 Percentage of taxable income in China as of 2026.
- What is the difference in corporate income tax (cit) - statutory and targeted small business between China and India?
- 0.17 Percentage of taxable income, with India ahead.
- How many years of comparable data are there for China and India?
- 27 years are reported by both, from 2000 to 2026.
- How do China and India rank globally for corporate income tax (cit) - statutory and targeted small business?
- China ranks 44th and India ranks 43rd of 128 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.