Effective tax rates - Corporate tax statistics — Effective marginal in China (People's Republic of)
China (People's Republic of): Effective tax rates - Corporate tax statistics — Effective marginal was 18.27 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates - Corporate tax statistics — Effective marginal in China (People's Republic of), 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
China (People's Republic of) recorded 18.27 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025. That is the lowest value across all 9 years on record.
That represents a change of down 5.9% on the previous year and down 12.3% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in China (People's Republic of) peaked at 21.74 Percentage of taxable income in 2020 and was at its lowest, 18.27 Percentage of taxable income, in 2025.
Effective tax rates - Corporate tax statistics — Effective marginal in China (People's Republic of), year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 20.83 Percentage of taxable income | — |
| 2018 | 20.59 Percentage of taxable income | -1.2% |
| 2019 | 21.14 Percentage of taxable income | +2.7% |
| 2020 | 21.74 Percentage of taxable income | +2.9% |
| 2021 | 20.98 Percentage of taxable income | -3.5% |
| 2022 | 21.29 Percentage of taxable income | +1.4% |
| 2023 | 20.47 Percentage of taxable income | -3.8% |
| 2024 | 19.42 Percentage of taxable income | -5.1% |
| 2025 | 18.27 Percentage of taxable income | -5.9% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 20.85 Percentage of taxable income | 20.59 Percentage of taxable income | 21.14 Percentage of taxable income | 3 |
| 2020s | 20.36 Percentage of taxable income | 18.27 Percentage of taxable income | 21.74 Percentage of taxable income | 6 |
Countries ranked near China (People's Republic of)
- 1 Cameroon 364.49 Percentage of taxable income compare
- 1 Democratic Republic of the Congo 43.54 Percentage of taxable income compare
- 2 Viet Nam 10.24 Percentage of taxable income compare
- 2 Zambia 204.38 Percentage of taxable income compare
- 3 Türkiye -59.05 Percentage of taxable income compare
- 3 Botswana 173.38 Percentage of taxable income compare
- 4 Iceland 144.03 Percentage of taxable income compare
- 5 Namibia 141.19 Percentage of taxable income compare
- 6 Bolivia 134.47 Percentage of taxable income compare
More economy & growth data for China (People's Republic of)
- Effective tax rates - Corporate tax statistics — Effective average 21.15 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 marginal in China (People's Republic of)?
- Effective tax rates - corporate tax statistics — effective marginal in China (People's Republic of) was 18.27 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 marginal recorded in China (People's Republic of)?
- The highest recorded value was 21.74 Percentage of taxable income in 2020.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in China (People's Republic of)?
- The lowest recorded value was 18.27 Percentage of taxable income in 2025.
- How does China (People's Republic of) rank for effective tax rates - corporate tax statistics — effective marginal?
- China (People's Republic of) ranks 3rd out of 3 groups with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in China (People's Republic of)?
- Over the last ten years it is down 12.3%. The long-run trend across the full record is falling.
- 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 marginal 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.