China Tax Calculator: VAT and CIT

China Tax Calculator: VAT and Corporate Income Tax

Estimate VAT, related local surcharges and corporate income tax using the selected parameters.

Income tax calculator (China)
企业所得税 • Calculation according to the benefits regime
Tax regime
Mode: conventional. Base rate 25%.
Annual taxable income
Enter in Yuan (CNY).
Taxable income
0 CNY
Income tax
0 CNY
Effective rate
0%
Calculation details
* Rounding to 2 digits
Enter the amount and I will show you the breakdown by rates.
Notes
  • Base rate depends on the mode: general/simplified - 25%, HNTE - 15% (if you have status).
  • Small low-profit enterprise relief requires all conditions: taxable income ≤ 3,000,000 CNY, no more than 300 employees, assets ≤ 50,000,000 CNY, and a non-restricted industry.
  • Formula: if eligible, tax = 5% × P. If taxable income exceeds 3,000,000 CNY, the relief does not apply to any part of the income.
Disclaimer: The result depends on the region, company status, and confirmed eligibility for applicable incentives and criteria, including 小型微利企业 and HNTE.
VAT calculator (China)
增值税 • General regime / Small taxpayer
VAT regime
Select industry rate: 13% / 9% / 6% / 0%.
Amount of turnover/revenue
Enter in Yuan (CNY). This is the base to which we apply the rate.
Bid
Bet selected: 13%
Benefits/extras fees
The estimate below includes this tax plus the 3% education surcharge and 2% local education surcharge. Other “6+2” taxes require separate tax bases.
For a small taxpayer (小规模):
If you enable the exemption, VAT will be 0 (for eligible transactions).
Base (revolution)
0 CNY
VAT to be charged
0 CNY
VAT-linked surcharges (estimate)
0 CNY
Explanation
Enter the amount and I’ll show you the formula and what’s included.
Help on rates and benefits
  • General mode: 13% (goods), 9% (construction/transport/real estate), 6% (services), 0% (exports).
  • Small taxpayer: basic 3%, preferential 1% (2023–2027) for operations with a base of 3%; real estate is often 5% without reduction.
  • Exemption based on turnover: ≤100k/month or ≤300k/quarter (2023–2027) - usually for small taxpayers.
  • VAT-linked surcharges: this calculator estimates urban maintenance tax (7% / 5% / 1%) plus education surcharges of 3% and 2%. Other “6+2” taxes are not included because they use different tax bases.