Effective tax rates - Corporate tax statistics — Effective average in China (People's Republic of)
China (People's Republic of): Effective tax rates - Corporate tax statistics — Effective average was 21.15 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates - Corporate tax statistics — Effective average in China (People's Republic of), 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates - corporate tax statistics — effective average in China (People's Republic of) stood at 21.15 Percentage of taxable income. That is the lowest value across all 9 years on record.
The figure is down 2.0% on the previous year and down 3.2% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in China (People's Republic of) peaked at 22.39 Percentage of taxable income in 2020 and was at its lowest, 21.15 Percentage of taxable income, in 2025.
Effective tax rates - Corporate tax statistics — Effective average in China (People's Republic of), year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 21.86 Percentage of taxable income | — |
| 2018 | 21.83 Percentage of taxable income | -0.1% |
| 2019 | 22.13 Percentage of taxable income | +1.4% |
| 2020 | 22.39 Percentage of taxable income | +1.2% |
| 2021 | 22.09 Percentage of taxable income | -1.3% |
| 2022 | 22.26 Percentage of taxable income | +0.8% |
| 2023 | 22 Percentage of taxable income | -1.2% |
| 2024 | 21.59 Percentage of taxable income | -1.9% |
| 2025 | 21.15 Percentage of taxable income | -2.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 21.94 Percentage of taxable income | 21.83 Percentage of taxable income | 22.13 Percentage of taxable income | 3 |
| 2020s | 21.91 Percentage of taxable income | 21.15 Percentage of taxable income | 22.39 Percentage of taxable income | 6 |
Countries ranked near China (People's Republic of)
- 1 Cameroon 93.61 Percentage of taxable income compare
- 1 Democratic Republic of the Congo 30.21 Percentage of taxable income compare
- 2 Viet Nam 15.57 Percentage of taxable income compare
- 2 Zambia 80.14 Percentage of taxable income compare
- 3 Türkiye 9.35 Percentage of taxable income compare
- 3 Botswana 61.42 Percentage of taxable income compare
- 4 Namibia 58.81 Percentage of taxable income compare
- 5 Bolivia, Plurinational State of 48.22 Percentage of taxable income compare
- 6 Papua New Guinea 44.83 Percentage of taxable income compare
More economy & growth data for China (People's Republic of)
- Effective tax rates - Corporate tax statistics — Effective marginal 18.27 Percentage of taxable income (2025)
- Employment by main economic activity - Regions 374.13 million Persons (2018)
- Effective tax rates for income based tax incentives - Corporate tax 28.8 Percentage of taxable income (2007)
- Effective tax rates for income based tax incentives - Corporate tax 0 Percentage of taxable income (2007)
- Effective tax rates for expenditure based tax incentives - Corporate 8.01 Percentage of taxable income (2025)
- Effective tax rates for expenditure based tax incentives - Corporate -14.83 Percentage of taxable income (2025)
- R&D personnel in the business enterprise sector by main activity 5.73 million Persons (full-time equivalent) (2023)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in China (People's Republic of)?
- Effective tax rates - corporate tax statistics — effective average in China (People's Republic of) was 21.15 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in China (People's Republic of)?
- The highest recorded value was 22.39 Percentage of taxable income in 2020.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in China (People's Republic of)?
- The lowest recorded value was 21.15 Percentage of taxable income in 2025.
- How does China (People's Republic of) rank for effective tax rates - corporate tax statistics — effective average?
- China (People's Republic of) ranks 3rd out of 3 groups with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in China (People's Republic of)?
- Over the last ten years it is down 3.2%. The long-run trend across the full record is flat.
- Where does this China (People's Republic of) data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.